Source: http://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/597
Timestamp: 2017-05-28 03:23:24
Document Index: 375811385

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 3', 'art. 4', 'art. 14', 'art. 14', 'art. 14', 'art. 3', 'art. 5', 'art. 5', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

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Finance Act 2005 (c. 7)Paragraph 597Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ParagraphNext: ParagraphPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax Act 2007. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.Sch. 1 para. 597-599 repealed by 2010 c. 8 Sch. 10 Pt. 7Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Whole provisions yet to be inserted into this Act (including any effects on those provisions):Pt. 3 Ch. 3A inserted by 2014 c. 26 s. 11(2)Pt. 5A applied by 1992 c. 12 Sch. 5BB para. 8(4) (as inserted) by 2012 c. 14 Sch. 6 para. 5Pt. 5A inserted by 2012 c. 14 Sch. 6 para. 1Pt. 5B inserted by 2014 c. 26 Sch. 11 para. 1Pt. 8 Ch. 1A inserted by 2016 c. 24 s. 32(2)Pt. 9A inserted by 2016 c. 24 s. 79(1)Pt. 10A applied (with modifications) by 2010 c. 8 Sch. 9 para. 39Pt. 10A inserted by 2010 c. 8 Sch. 2 Pt. 1Pt. 11A Ch. 1 inserted by 2010 c. 8 Sch. 3 para. 2Pt. 11A Ch. 2 inserted by 2010 c. 8 Sch. 3 para. 3Pt. 11A Ch. 3 inserted by 2010 c. 8 Sch. 3 para. 4Pt. 11A Ch. 4 inserted by 2010 c. 8 Sch. 3 para. 5Pt. 11ZA inserted by 2013 c. 29 Sch. 29 para. 1Pt. 12A Ch. 1 inserted by 2010 c. 8 Sch. 4 para. 2Pt. 12A Ch. 2 inserted by 2010 c. 8 Sch. 4 para. 3Pt. 12A Ch. 3 inserted by 2010 c. 8 Sch. 4 para. 4Pt. 12A Ch. 4 inserted by 2010 c. 8 Sch. 4 para. 5Pt. 13 Ch. 6 inserted by 2008 c. 9 Sch. 20 para. 2(1)Pt. 13 Ch. 5A inserted by 2009 c. 10 Sch. 25 para. 7Pt. 13 Ch. 5B inserted by 2010 c. 8 Sch. 5 para. 2-6Pt. 13 Ch. 5C inserted by 2010 c. 8 Sch. 5 para. 7Pt. 13 Ch. 7 inserted by 2010 c. 8 Sch. 7 para. 52Pt. 13 Ch. 8 inserted by 2011 c. 11 Sch. 3 para. 1Pt. 13 Ch. 5AA inserted by 2014 c. 26 Sch. 17 para. 24(1)Pt. 13 Ch. 5D inserted by 2014 c. 26 Sch. 17 para. 25(1)Pt. 13 Ch. 5E inserted by 2015 c. 11 s. 21(1)Pt. 13 Ch. 5F inserted by 2016 c. 24 s. 37(2)Pt. 13 Ch. 5B restricted by 2004 c. 12 s. 196G(2)(3) (as inserted) by 2012 c. 14 Sch. 13 para. 1Pt. 13 Ch. 5B restricted by 2004 s. 12 s. 196I(5)(6) (as inserted) by 2012 c. 14 Sch. 13 para. 15Pt. 14 Ch. A1 applied by 1988 c. 1 s. 762ZB(3) (as inserted) by 2008 c. 9 Sch. 7 para. 94Pt. 14 Ch. A1 inserted by 2008 c. 9 Sch. 7 para. 1Pt. 14 Ch. 1A inserted by 2009 c. 10 s. 52(1)Pt. 14 Ch. 2B inserted by 2010 c. 8 Sch. 6 para. 1-17Pt. 14 Ch. 2C inserted by 2010 c. 8 Sch. 6 para. 18-23Pt. 14 Ch. 3A inserted by 2010 c. 8 Sch. 7 para. 71Pt. 14 Ch. 2A inserted by 2010 c. 8 Sch. 7 para. 77Pt. 14 Ch. A1 modified by S.I. 2009/3001 reg. 19(3)Pt. 14 Ch. A1 modified by 1992 c. 12 s. 87B(3) (as inserted) by 2008 c. 9 Sch. 7 para. 108Pt. 14 Ch. A1 modified by 2003 c. 1 s. 41A(8) (as inserted) by 2008 c. 9 Sch. 7 para. 22Pt. 14 Ch. A1 modified by 2003 c. 1 s. 41F(8) (as substituted) by 2014 c. 26 Sch. 9 para. 5s. 280B(4(b) word omitted by 2015 c. 33 Sch. 6 para. 4(5)(a)s. 809EZBD excluded by 1992 c. 12 s. 103KG(2)(4) (as inserted) by 2015 c. 33 s. 43(1)s. 809EZDA 809EZDB inserted by 2015 c. 33 s. 45(1)s. 2(5A) inserted by 2012 c. 14 Sch. 6 para. 7s. 2(5B) inserted by 2014 c. 26 Sch. 11 para. 4s. 2(9A) inserted by 2016 c. 24 s. 79(2)(a)s. 2(10A) inserted by 2010 c. 8 Sch. 8 para. 220s. 2(11A) inserted by 2010 c. 8 Sch. 8 para. 238s. 2(11ZA) inserted by 2013 c. 29 Sch. 29 para. 17(b)s. 2(12A) inserted by 2010 c. 8 Sch. 8 para. 257s. 2(13)(f) and word inserted by 2009 c. 10 Sch. 25 para. 9(5)s. 2(13)(g)(h) inserted by 2010 c. 8 Sch. 8 para. 272s. 2(13)(i)(j) inserted by 2010 c. 8 Sch. 7 para. 51s. 2(13)(ha) inserted by 2015 c. 11 s. 21(2)(a)s. 2(13)(hb) inserted by 2015 c. 11 s. 21(2)(b)s. 2(13)(hc) inserted by 2016 c. 24 s. 37(3)s. 2(14)(d) and word inserted by 2010 c. 8 Sch. 7 para. 69s. 2(14)(aa) inserted by 2009 c. 10 s. 52(2)s. 2(14)(ba) inserted by 2010 c. 8 Sch. 8 para. 281(b)s. 2(14)(za) inserted by 2008 c. 9 Sch. 7 para. 75s. 3(2)(f) And word inserted by 2010 c. 8 Sch. 7 para. 70(b)s. 6(1)(d) and word inserted by 2009 c. 10 s. 6(2)s. 6(2A)-(2C) inserted by 2012 c. 11 s. 26(2)s. 6(2A)-(2C) omitted by 2014 c. 26 Sch. 38 para. 2(a)s. 6(3)(aa) inserted by 2016 c. 24 s. 6(5)(b)s. 6(3)(za) inserted by 2014 c. 26 Sch. 38 para. 2(b)s. 6(3)(za) omitted by 2016 c. 11 s. 14(3)s. 6(3)(zb) inserted by 2014 c. 29 s. 9(2)s. 6(3)(zc) inserted by 2016 c. 24 s. 6(5)(a)s. 6(4) inserted by 2016 c. 11 s. 14(4)s. 6A inserted by 2014 c. 26 Sch. 38 para. 3s. 6A omitted by 2016 c. 11 s. 14(5)s. 6B inserted by 2014 c. 29 s. 9(3)s. 6C inserted by 2016 c. 24 s. 6(3)s. 7(1) s. 7 renumbered as s. 7(1) by 2016 c. 24 s. 4(3)(a)s. 7(2) inserted by 2016 c. 24 s. 4(3)(b)s. 7A inserted by 2016 c. 24 s. 6(4)s. 8(A1) inserted by 2016 c. 24 s. 5(3)(b)s. 8(3) inserted by 2009 c. 10 Sch. 2 para. 3(2)s. 8(3) word substituted by 2016 c. 24 s. 5(3)(d)s. 8(3) words substituted by 2012 c. 14 s. 1(3)(a)s. 9(21) words substituted by 2012 c. 14 s. 1(3)(c)s. 9A inserted by 2016 c. 24 s. 6(2)s. 10(3A) inserted by 2009 c. 10 Sch. 2 para. 4(3)s. 10(3B) (3C) inserted by 2012 c. 11 s. 26(3)s. 10(3B)(3C) omitted by 2014 c. 26 Sch. 38 para. 4(a)s. 10(5A) inserted by 2009 c. 10 Sch. 2 para. 4(4)s. 10(6)(7) inserted by 2008 c. 9 Sch. 1 para. 3(5)s. 10(6) words substituted by 2009 c. 10 Sch. 2 para. 4(5)s. 11A inserted by 2014 c. 26 Sch. 38 para. 5s. 11A heading words substituted by 2016 c. 11 s. 14(10)s. 11A(1A) substituted for s. 11A(1)-(3) by 2016 c. 11 s. 14(8)s. 11A(6) words substituted by 2016 c. 11 s. 14(9)s. 11B inserted by 2014 c. 29 s. 9(5)s. 11C 11D inserted by 2016 c. 24 s. 6(9)s. 12A 12B inserted by 2016 c. 24 s. 4(5)s. 12A(3)(4) words inserted by 2016 c. 24 s. 6(11)(a)s. 12A(5) words substituted by 2016 c. 24 s. 6(11)(b)s. 12B(8)(a)(i) words inserted by 2016 c. 24 s. 6(12)(a)s. 12B(8)(a)(ii) words inserted by 2016 c. 24 s. 6(12)(b)s. 12B(8)(a)(iv) words inserted by 2016 c. 24 s. 6(12)(c)s. 12B(8)(b)(i) words inserted by 2016 c. 24 s. 6(12)(d)s. 12B(8)(b)(ii) words inserted by 2016 c. 24 s. 6(12)(e)s. 12B(8)(b)(iv) words inserted by 2016 c. 24 s. 6(12)(f)s. 13(2)(c) and word inserted by 2008 c. 9 s. 68(1)(b)s. 13(2A) inserted by 2009 c. 10 Sch. 2 para. 5(2)s. 13(2A)(b) words inserted by 2014 c. 26 Sch. 38 para. 6(c)s. 13(2A)(b) words inserted by 2014 c. 29 s. 9(6)(c)s. 13(2A)(b) words omitted by 2016 c. 11 s. 14(11)(c)s. 13(5) inserted by 2016 c. 11 s. 14(11)(e)s. 13A inserted by 2016 c. 24 s. 5(5)s. 16(1)(aa) inserted by 2016 c. 24 s. 4(6)s. 16(1)(ab) inserted by 2016 c. 24 s. 6(13)s. 16(1)(za) inserted by 2012 c. 11 s. 26(4)s. 16(1)(za) substituted by 2014 c. 26 Sch. 38 para. 7s. 16(1)(za) substituted by 2016 c. 11 s. 14(12)s. 16(1)(zb) inserted by 2014 c. 29 s. 9(7)s. 17(1A) inserted by 2016 c. 24 s. 4(7)(a)s. 20(6) inserted by 2012 c. 14 Sch. 7 para. 17s. 21(3A) inserted by 2008 c. 9 Sch. 1 para. 11(3)s. 21(3A) words substituted by 2014 c. 26 s. 4(2)(a)s. 21(6) inserted by 2014 c. 26 s. 4(2)(b)s. 24A inserted by 2013 c. 29 Sch. 3 para. 1s. 24A(7)(d)(iii) and word inserted by 2014 c. 26 Sch. 11 para. 5s. 26(2)(aa) inserted by 2015 c. 33 s. 24(9)s. 29(4B) words inserted by 2013 c. 29 s. 56(2)s. 29(4B) words inserted by 2014 c. 26 Sch. 11 para. 8s. 33(3A) inserted by 2014 c. 26 s. 11(5)(b)s. 34(3) inserted by 2008 c. 9 Sch. 7 para. 76s. 35(1) s. 35 renumbered as s. 35(1) by 2009 c. 10 s. 4(1)s. 35(1) sum substituted by S.I. 2012/3047 art. 3(a)s. 35(1) sum substituted by S.I. 2013/3088 art. 3(a)s. 35(1) word replaced by 2011 c. 11 s. 3(1)s. 35(1) word replaced by S.I. 2011/2926 art. 3(a)s. 35(1) word substituted by 2012 c. 14 s. 3(1)s. 35(1) word substituted by 2014 c. 26 s. 1(3)(b)s. 35(1) word substituted by 2014 c. 26 s. 2(1)(b)s. 35(1) word substituted by 2015 c. 11 s. 5(1)(a)s. 35(1) word substituted by 2015 c. 11 s. 5(1)(b)s. 35(1) word substituted by S.I. 2010/2879 art. 4(a)s. 35(1) words substituted by 2013 c. 29 s. 2(1)s. 35(1)(a) substituted by 2012 c. 14 s. 4(2)(a)s. 35(1)(a) word substituted by 2014 c. 26 s. 2(4)(a)s. 35(2)-(4) inserted by 2009 c. 10 s. 4(1)s. 36(2A) inserted by 2012 c. 14 s. 4(3)(c)s. 37(2A) inserted by 2012 c. 14 s. 4(4)(c)s. 38(2)(a) and word inserted by S.I. 2015/914 Sch. para. 88(2)s. 38(2)(b) substituted by S.I. 2016/413 reg. 256(2)s. 42(3ZA) inserted by 2010 c. 13 Sch. 8 para. 4(3)s. 55(4)(a) word substituted by 2015 c. 11 s. 3(4)s. 55B(2)(b) words inserted by 2016 c. 24 s. 4(8)s. 55B(2)(b) words inserted by 2016 c. 24 s. 5(6)(a)s. 55B(2)(b) words inserted by 2016 c. 24 s. 6(15)(a)s. 55B(2)(b) words inserted by S.I. 2015/1810 art. 14(3)(a)s. 55B(2)(ba) inserted by 2016 c. 24 s. 5(6)(b)s. 55B(3) words inserted by 2016 c. 24 s. 6(15)(b)s. 55B(3) words inserted by S.I. 2015/1810 art. 14(3)(b)s. 55B(6) words omitted by 2015 c. 11 s. 5(8)s. 55C(1)(b) words omitted by 2015 c. 11 s. 5(9)s. 55C(1)(c) words inserted by 2016 c. 24 s. 4(8)s. 55C(1)(c) words inserted by 2016 c. 24 s. 5(7)(a)s. 55C(1)(c) words inserted by 2016 c. 24 s. 6(16)s. 55C(1)(c) words inserted by S.I. 2015/1810 art. 14(4)s. 55C(1)(ca) inserted by 2016 c. 24 s. 5(7)(b)s. 55C(2) words omitted by 2015 c. 11 s. 5(9)s. 56(3)(za) inserted by 2008 c. 9 s. 70(2)s. 57(7) inserted by 2014 c. 26 s. 4(3)(b)s. 57(8) inserted by 2015 c. 33 s. 3(2)s. 57A inserted by 2015 c. 33 s. 3(1)s. 58(4) inserted by 2011 c. 11 Sch. 3 para. 9s. 64(8)(ba) inserted by 2008 c. 9 Sch. 21 para. 4s. 64(8)(ba) word substituted by 2010 c. 13 Sch. 3 para. 3(a)s. 64(8)(bb) inserted by 2013 c. 29 Sch. 4 para. 54(2)s. 70(1A) inserted by 2010 c. 13 s. 28(3)s. 70(7) inserted by 2010 c. 13 s. 28(5)s. 72(5)(ba) inserted by 2008 c. 9 Sch. 21 para. 5(b)s. 72(5)(ba) word substituted by 2010 c. 13 Sch. 3 para. 4(a)s. 72(5)(bb) inserted by 2013 c. 29 Sch. 4 para. 54(3)s. 74A-74D and cross-heading inserted by 2008 c. 9 Sch. 21 para. 2s. 74B-74D applied by 2009 c. 10 Sch. 6 para. 1(11)(b)s. 74B omitted by 2010 c. 13 Sch. 3 para. 6s. 74C heading words substituted by 2010 c. 13 Sch. 3 para. 7(3)s. 74C(1) words substituted by 2010 c. 13 Sch. 3 para. 7(2)s. 74D heading words substituted by 2010 c. 13 Sch. 3 para. 8(3)s. 74D(1) words substituted by 2010 c. 13 Sch. 3 para. 8(2)s. 74D(4) words substituted by 2010 c. 13 Sch. 3 para. 8(2)s. 74E and cross-heading inserted by 2013 c. 29 Sch. 4 para. 54(4)s. 74ZA inserted by 2010 c. 13 Sch. 3 para. 5s. 96(7)(ba) inserted by 2012 c. 14 s. 9(2)s. 102(2A) inserted by 2014 c. 26 Sch. 17 para. 8(2)s. 104A(1)(d) word omitted by 2010 c. 13 s. 28(6)(a)s. 104A(1)(f) and word inserted by 2010 c. 13 s. 28(6)(b)s. 104G inserted by 2010 c. 13 s. 28(7)s. 116A and cross-heading inserted by 2014 c. 26 Sch. 17 para. 8(2)s. 117(2A) inserted by 2011 c. 11 Sch. 14 para. 3(2)s. 117(3) inserted by 2010 c. 13 s. 25(2)s. 117(3) words substituted by 2012 c. 14 s. 10(2)s. 117(3) words substituted by 2014 c. 26 Sch. 17 para. 9(2)s. 120(7) inserted by 2010 c. 13 s. 25(3)s. 120(7) words inserted by 2012 c. 14 s. 10(3)s. 125(6)(ba) inserted by 2012 c. 14 s. 9(4)s. 127(3A) substituted for s. 127(4)-(6) by 2011 c. 11 Sch. 14 para. 3(3)s. 127A and cross-heading inserted by 2010 c. 13 s. 25(4)s. 127B inserted by 2012 c. 14 s. 10(4)s. 127C inserted by 2014 c. 26 Sch. 17 para. 9(3)s. 127ZA inserted by 2011 c. 11 Sch. 14 para. 3(4)s. 128(5A) inserted by 2009 c. 10 s. 68(1)s. 147(1)(b)(ii)(iii) substituted for s. 147(1)(b)(ii) by 2008 c. 9 Sch. 2 para. 98(2)(b)s. 148(3)(b)(ai) inserted by 2013 c. 29 Sch. 3 para. 2(4)s. 152(2A) inserted by 2015 c. 11 s. 22(2)(c)s. 152(9)(ba) inserted by 2015 c. 11 s. 22(2)(i)s. 154A inserted by 2015 c. 11 s. 22(5)s. 157(1)(aa) inserted by 2015 c. 33 Sch. 5 para. 2(2)s. 157(1A) inserted by 2015 c. 33 Sch. 5 para. 2(3)s. 158(2A) inserted by 2008 c. 9 Sch. 1 para. 13(3)s. 158(2A) word substituted by 2011 c. 11 s. 42(2)s. 162(ba) inserted by 2015 c. 33 Sch. 5 para. 3s. 164BA inserted by 2015 c. 33 Sch. 5 para. 4s. 166(1A) inserted by 2015 c. 33 Sch. 5 para. 5s. 172(g) and word inserted by 2012 c. 14 Sch. 7 para. 5s. 172(aaa)(aab) inserted by 2015 c. 33 Sch. 5 para. 6(b)s. 172(aa) words substituted by 2015 c. 33 Sch. 5 para. 6(a)s. 172(ab) inserted by 2012 c. 14 Sch. 6 para. 11s. 172(ab) omitted by 2015 c. 33 Sch. 5 para. 6(c)s. 172(ca) inserted by 2015 c. 33 Sch. 5 para. 6(d)s. 173(2)(a)(aa) substituted for s. 173(2)(a) by 2012 c. 14 Sch. 7 para. 6(2)s. 173(2A) inserted by 2012 c. 14 Sch. 7 para. 6(3)s. 173A heading inserted by 2015 c. 33 Sch. 5 para. 7(6)s. 173A(1) words substituted by 2012 c. 14 Sch. 7 para. 7(2)s. 173A(2)-(2B) substituted for s. 173(2) by 2015 c. 33 Sch. 5 para. 7(2)s. 173A(3)(a)(ii) omitted by 2012 c. 14 Sch. 7 para. 7(3)(a)s. 173A(3)(b)(ia) inserted by 2012 c. 14 Sch. 6 para. 12s. 173A(3)(c) and word inserted by 2012 c. 14 Sch. 7 para. 7(3)(b)s. 173A(3)(c) words substituted by 2015 c. 33 Sch. 5 para. 7(3)(b)s. 173A(3)(ba) inserted by 2015 c. 33 Sch. 5 para. 7(3)(a)s. 173A(5) inserted by 2015 c. 33 Sch. 5 para. 7(4)s. 173A(6)(7) inserted by 2015 c. 33 Sch. 5 para. 7(5)s. 173B inserted by 2012 c. 14 Sch. 6 para. 13s. 173B omitted by 2015 c. 33 Sch. 5 para. 9s. 173AA 173AB inserted by 2015 c. 33 Sch. 5 para. 8s. 174(1) s. 174 renumbered as s. 174(1) by 2015 c. 33 Sch. 5 para. 10(2)s. 174(1) words inserted by 2015 c. 33 Sch. 5 para. 10(3)s. 174(2) inserted by 2015 c. 33 Sch. 5 para. 10(4)s. 175(1A) inserted by 2012 c. 14 Sch. 7 para. 8s. 175(1ZA)-(1A) substituted for s. 175(1A) by 2015 c. 33 Sch. 5 para. 11(2)s. 175A inserted by 2015 c. 33 Sch. 5 para. 12s. 175A(7) words substituted by 2016 c. 24 s. 29(1)(a)s. 175A(7) words substituted (retrospectively) by 2016 c. 24 s. 29(1)(a)s. 175A(7A)(7B) inserted by 2016 c. 24 s. 29(1)(b)s. 175A(7A)(7B) inserted (retrospectively) by 2016 c. 24 s. 29(1)(b)s. 178A inserted by 2012 c. 14 Sch. 7 para. 9s. 180(za)(zb) inserted by 2010 c. 33 Sch. 2 para. 1(3)s. 180A 180B inserted by 2010 c. 33 Sch. 2 para. 1(4)s. 186A(1) words substituted by 2012 c. 14 Sch. 7 para. 12s. 186A(1) words substituted by 2015 c. 33 Sch. 5 para. 13(a)s. 186A(2) words substituted by 2012 c. 14 Sch. 7 para. 12s. 186A(2) words substituted by 2015 c. 33 Sch. 5 para. 13(a)s. 186A(3A)(3B) words substituted by 2015 c. 33 Sch. 5 para. 13(b)s. 186A(4)(b)(i) words substituted by 2014 c. 6 Sch. 7 para. 70s. 191A inserted by 2010 c. 33 Sch. 2 para. 1(5)s. 192(1)(ka) inserted by 2012 c. 14 Sch. 7 para. 13(2)s. 192(1)(ka)-(kd) substituted for s. 192(1)(ka)-(kc) by 2016 c. 24 s. 28(1)s. 192(1)(ka) word omitted by 2014 c. 26 s. 56(2)(a)s. 192(1)(kb) inserted by 2014 c. 26 s. 56(2)(a)s. 192(1)(kb) word omitted by 2015 c. 33 s. 27(1)(a)s. 192(1)(kc) inserted by 2015 c. 33 s. 27(1)(b)s. 192(2)(g) and word inserted by 2012 c. 14 Sch. 7 para. 13(3)s. 192(2)(g) and word substituted for s. 192(2)(g) by 2016 c. 24 s. 28(3)(a)(i)s. 192(2)(h) and word inserted by 2014 c. 26 s. 56(2)(b)s. 192(2)(h) substituted for s. 303(1)(ka)-(kc) by 2016 c. 24 s. 28(3)(a)(ii)s. 198A inserted by 2012 c. 14 Sch. 7 para. 14s. 198A heading words omitted by 2016 c. 24 s. 28(3)(b)(i)s. 198A(3)-(9) omitted by 2016 c. 24 s. 28(3)(b)(ii)s. 198A(3) substituted by 2014 c. 26 s. 56(3)(a)s. 198A(3)(b) words omitted by 2015 c. 11 Sch. 6 para. 3(a)s. 198A(3)(ba)(c) substituted for s. 198A(3)(c) by 2015 c. 11 Sch. 6 para. 3(a)s. 198A(5)(6) omitted by 2015 c. 11 Sch. 6 para. 10(2)(a)s. 198A(5) words omitted by 2015 c. 11 Sch. 6 para. 4(1)(a)s. 198A(6) word omitted by 2014 c. 26 s. 56(3)(b)s. 198A(6)(e) and word inserted by 2014 c. 26 s. 56(3)(b)s. 198A(7)(8) omitted by 2015 c. 11 Sch. 6 para. 4(1)(b)s. 198A(9) words inserted by 2014 c. 26 s. 56(3)(c)s. 198A(9) words inserted by 2015 c. 11 Sch. 6 para. 3(b)s. 198A(9) words omitted by 2015 c. 11 Sch. 6 para. 4(1)(c)s. 198A(9) words omitted by 2015 c. 11 Sch. 6 para. 10(2)(b)s. 198A(9) words substituted by 2014 c. 14 Sch. 4 para. 106s. 198B inserted by 2014 c. 26 s. 56(4)s. 198B omitted by 2016 c. 24 s. 28(3)(c)s. 198B(3)(4) omitted by 2015 c. 11 Sch. 6 para. 10(3)(a)s. 198B(3) words omitted by 2015 c. 11 Sch. 6 para. 4(2)(a)s. 198B(5) omitted by 2015 c. 11 Sch. 6 para. 4(2)(b)s. 198B(6) omitted by 2015 c. 11 Sch. 6 para. 10(3)(b)s. 200(1) s. 200 renumbered as s . 200(1) by 2012 c. 14 Sch. 7 para. 16s. 200(2) inserted by 2012 c. 14 Sch. 7 para. 16s. 224(4)(aa) inserted by 2015 c. 33 Sch. 5 para. 15(2)s. 224(5)(aa) inserted by 2015 c. 33 Sch. 5 para. 15(3)(b)s. 241(1)(za) inserted by 2015 c. 33 Sch. 5 para. 16s. 243(1)(da) inserted by 2012 c. 14 Sch. 7 para. 19(a)s. 246(3)(aa) inserted by 2012 c. 14 Sch. 6 para. 14(2)(b)s. 247(3A) inserted by 2015 c. 33 Sch. 5 para. 17s. 251A and cross-heading inserted by 2015 c. 33 Sch. 5 para. 18s. 252A inserted by 2015 c. 33 Sch. 5 para. 19s. 252A(4) words substituted by 2016 c. 24 s. 29(2)(a)s. 252A(4) words substituted (retrospectively) by 2016 c. 24 s. 29(2)(a)s. 252A(4A) inserted by 2016 c. 24 s. 29(2)(b)s. 252A(4A) inserted (retrospectively) by 2016 c. 24 s. 29(2)(b)s. 256A inserted by 2011 c. 11 s. 42(4)s. 257A(3) substituted by 2014 c. 26 s. 54(2)s. 257A(4) omitted by 2014 c. 26 s. 54(3)s. 257P(1) applied (with modifications) by 1992 c. 12 Sch. 8B para. 8(1) (as inserted) by 2014 c. 26 Sch. 12 para. 3s. 257DG(2)-(2B) substituted for s. 257DG(2) by 2013 c. 29 s. 56(4)s. 257DJ(4)(b)(i) words substituted by 2014 c. 6 Sch. 7 para. 71s. 257EA applied by 1992 c. 12 Sch. 5BB para. 3(1) (as inserted) by 2012 c. 14 Sch. 6 para. 5s. 257MQ(1)(f) omitted by 2015 c. 11 Sch. 6 para. 13(2)s. 257MS omitted by 2015 c. 11 Sch. 6 para. 13(3)s. 257MW inserted by 2015 c. 11 Sch. 6 para. 1s. 257PA(1) applied (with modifications) by 1992 c. 12 Sch. 8B para. 8(1) (as inserted) by 2014 c. 26 Sch. 12 para. 3s. 257PB-257PD applied (with modifications) by 1992 c. 12 Sch. 8B para. 8(1) (as inserted) by 2014 c. 26 Sch. 12 para. 3s. 257PE(2) modified by 1992 c. 12 Sch. 8B para. 8(2) (as inserted) by 2014 c. 26 Sch. 12 para. 3s. 261(3)(za) inserted by 2015 c. 33 Sch. 6 para. 2(2)s. 261(5) inserted by 2015 c. 33 Sch. 6 para. 2(3)s. 264A inserted by 2014 c. 26 Sch. 10 para. 2(1)s. 274(3)(e) word omitted by 2015 c. 33 Sch. 6 para. 3(3)(a)s. 274(3)(f) and word inserted by 2012 c. 14 Sch. 8 para. 2(3)s. 274(3)(f) word substituted by 2016 c. 24 s. 31(3)s. 274(3)(f) words inserted by 2015 c. 33 Sch. 6 para. 3(3)(b)s. 274(3)(g)(h) inserted by 2015 c. 33 Sch. 6 para. 3(3)(c)s. 274(3)(g) word substituted by 2016 c. 24 s. 31(3)s. 274(3)(h) word substituted by 2016 c. 24 s. 31(3)s. 274(3A) inserted by 2015 c. 33 Sch. 6 para. 3(4)s. 274(3A) words substituted by 2016 c. 24 s. 31(5)(a)s. 274(3A)(c) words substituted by 2016 c. 24 s. 31(5)(b)s. 274(3A)(d)(e) inserted by 2016 c. 24 s. 31(5)(c)s. 274(3B) inserted by 2016 c. 24 s. 31(6)s. 274(3ZA) inserted by 2016 c. 24 s. 31(4)s. 274(4)(5) inserted by 2010 c. 33 Sch. 2 para. 2(2)(d)s. 274(5) substituted by 2015 c. 33 Sch. 6 para. 3(5)s. 274(5)(c) words substituted by 2016 c. 24 s. 31(7)(b)s. 274(5)(ba) inserted by 2016 c. 24 s. 31(7)(a)s. 280B inserted by 2012 c. 14 Sch. 8 para. 3s. 280B(2) words substituted by 2015 c. 33 Sch. 6 para. 4(2)s. 280B(2A) inserted by 2015 c. 33 Sch. 6 para. 4(3)s. 280B(3)-(3F) substituted for s. 280B(3) by 2015 c. 33 Sch. 6 para. 4(4)s. 280B(4)(c) words substituted by 2015 c. 33 Sch. 6 para. 4(5)(b)s. 280B(4)(ba) inserted by 2015 c. 33 Sch. 6 para. 4(5)(a)s. 280B(5) words substituted by 2015 c. 33 Sch. 6 para. 4(6)s. 280B(6)-(9) inserted by 2015 c. 33 Sch. 6 para. 4(7)s. 280C 280D inserted by 2015 c. 33 Sch. 6 para. 5s. 280C(8) words substituted by 2016 c. 24 s. 29(3)(a)s. 280C(8) words substituted (retrospectively) by 2016 c. 24 s. 29(3)(a)s. 280C(8A)(8B) inserted by 2016 c. 24 s. 29(3)(b)s. 280C(8A)(8B) inserted (retrospectively) by 2016 c. 24 s. 29(3)(b)s. 281(f)(i) modified by 2014 c. 26 Sch. 10 para. 3(5)s. 281(f)(iii) modified by 2014 c. 26 Sch. 10 para. 3(5)s. 281(1)(f) applied (with modifications) by SI 2004/2199 reg. 13(10) as inserted by S.I. 2015/361 reg. 2(2)s. 281(1)(f) inserted by 2014 c. 26 Sch. 10 para. 3(2)s. 281(1A) inserted by 2014 c. 26 Sch. 10 para. 3(3)s. 284(1)(d) words inserted by 2014 c. 26 Sch. 10 para. 5s. 285(3A)(3B) substituted for s. 285(3) by 2010 c. 33 Sch. 2 para. 2(6)s. 286(2)(c) and word inserted by 2015 c. 33 Sch. 6 para. 6(2)s. 286(3)(m) and word inserted by 2012 c. 14 Sch. 8 para. 4s. 286(3)(eaa)(eab) inserted by 2015 c. 33 Sch. 6 para. 6(3)(b)s. 286(3)(ea) words substituted by 2015 c. 33 Sch. 6 para. 6(3)(a)s. 286(3)(eb) inserted by 2012 c. 14 Sch. 6 para. 15s. 286(3)(eb) omitted by 2015 c. 33 Sch. 6 para. 6(3)(c)s. 286(3)(ga) inserted by 2015 c. 33 Sch. 6 para. 6(3)(d)s. 286(3)(jb) inserted by 2015 c. 33 Sch. 6 para. 6(3)(e)s. 286(3)(za)(zb) inserted by 2010 c. 33 Sch. 2 para. 2(7)s. 286A 286B inserted by 2010 c. 33 Sch. 2 para. 2(8)s. 287(1A) inserted by 2012 c. 14 Sch. 8 para. 5(3)s. 287(2A) inserted by 2012 c. 14 Sch. 8 para. 5(5)s. 292A heading words substituted by 2015 c. 33 Sch. 6 para. 7(8)s. 292A(1) words substituted by 2012 c. 14 Sch. 8 para. 6(2)s. 292A(2)-(2B) substituted for s. 292A(2) by 2015 c. 33 Sch. 6 para. 7(2)s. 292A(3)(b)(ia) inserted by 2012 c. 14 Sch. 6 para. 16s. 292A(3)(b)(ii) omitted by 2012 c. 14 Sch. 8 para. 6(3)(a)s. 292A(3)(c) and word inserted by 2012 c. 14 Sch. 8 para. 6(3)(b)s. 292A(3)(c) words substituted by 2015 c. 33 Sch. 6 para. 7(3)(b)s. 292A(3)(ba) inserted by 2015 c. 33 Sch. 6 para. 7(3)(a)s. 292A(4) words substituted by 2015 c. 33 Sch. 6 para. 7(4)s. 292A(4A) inserted by 2015 c. 33 Sch. 6 para. 7(5)s. 292A(5) words inserted by 2015 c. 33 Sch. 6 para. 7(6)s. 292A(5) words omitted by 2012 c. 14 Sch. 8 para. 6(4)s. 292A(7) inserted by 2015 c. 33 Sch. 6 para. 7(7)s. 292B inserted by 2012 c. 14 Sch. 6 para. 17s. 292B omitted by 2015 c. 33 Sch. 6 para. 9s. 292AA 292AB inserted by 2015 c. 33 Sch. 6 para. 8s. 293(5A) inserted by 2012 c. 14 Sch. 8 para. 7s. 293(5ZA)-(5A) amendment to earlier affecting provision 2015 c. 33 Sch. 6 para. 10 by S.I. 2015/1836 reg. 2(a)s. 293(5ZA)-(5A) substituted for s. 293(5A) by 2015 c. 33 Sch. 6 para. 10s. 294A amendment to earlier affecting provision 2015 c. 33 Sch. 6 para. 11 by S.I. 2015/1836 reg. 2(b)s. 294A inserted by 2015 c. 33 Sch. 6 para. 11s. 294A(7) words substituted by 2016 c. 24 s. 29(4)(a)s. 294A(7) words substituted (retrospectively) by 2016 c. 24 s. 29(4)(a)s. 294A(7A)(7B) inserted by 2016 c. 24 s. 29(4)(b)s. 294A(7A)(7B) inserted (retrospectively) by 2016 c. 24 s. 29(4)(b)s. 297A(1)(2) amendment to earlier affecting provision 2015 c. 33 Sch. 6 para. 12(a) by S.I. 2015/1836 reg. 2(c)s. 297A(1) word substituted by 2012 c. 14 Sch. 8 para. 9s. 297A(1) words substituted by 2015 c. 33 Sch. 6 para. 12(a)s. 297A(2) words substituted by 2012 c. 14 Sch. 8 para. 9s. 297A(2) words substituted by 2015 c. 33 Sch. 6 para. 12(a)s. 297A(3A)(3B) amendment to earlier affecting provision 2015 c. 33 Sch. 6 para. 12(b) by S.I. 2015/1836 reg. 2(c)s. 297A(3A)(3B) inserted by 2015 c. 33 Sch. 6 para. 12(a)s. 297A(4)(b)(i) words substituted by 2014 c. 6 Sch. 7 para. 72s. 297B inserted by 2015 c. 33 Sch. 6 para. 13s. 299A inserted by 2012 c. 14 Sch. 8 para. 10s. 302A inserted by 2010 c. 33 Sch. 2 para. 2(12)s. 303(1)(ka) inserted by 2012 c. 14 Sch. 8 para. 11(2)s. 303(1)(ka)-(kd) substituted for s. 303(1)(ka)-(kc) by 2016 c. 24 s. 28(2)s. 303(1)(ka) word omitted by 2014 c. 26 s. 56(5)(a)s. 303(1)(kb) inserted by 2014 c. 26 s. 56(5)(a)s. 303(1)(kb) word omitted by 2015 c. 33 s. 27(2)(a)s. 303(1)(kc) inserted by 2015 c. 33 s. 27(2)(b)s. 303(2)(g) and word inserted by 2012 c. 14 Sch. 8 para. 11(3)s. 303(2)(g) and word substituted for s. 303(2)(g) by 2016 c. 24 s. 28(4)(a)(i)s. 303(2)(h) and word inserted by 2014 c. 26 s. 56(5)(b)s. 303(2)(h) omitted by 2016 c. 24 s. 28(4)(a)(ii)s. 309A inserted by 2012 c. 14 Sch. 8 para. 12s. 309A heading words omitted by 2016 c. 24 s. 28(4)(b)(i)s. 309A(3)-(9) omitted by 2016 c. 24 s. 28(4)(b)(ii)s. 309A(3) substituted by 2014 c. 26 s. 56(6)(a)s. 309A(3)(b) word omitted by 2015 c. 11 Sch. 6 para. 7(a)s. 309A(3)(ba)(c) substituted for s. 309A(3)(c) by 2015 c. 11 Sch. 6 para. 7(a)s. 309A(5)(6) omitted by 2015 c. 11 Sch. 6 para. 11(2)(a)s. 309A(5) words omitted by 2015 c. 11 Sch. 6 para. 8(1)(a)s. 309A(6) word omitted by 2014 c. 26 s. 56(6)(b)s. 309A(6)(e) and word inserted by 2014 c. 26 s. 56(6)(b)s. 309A(7)(8) omitted by 2015 c. 11 Sch. 6 para. 8(1)(b)s. 309A(9) words inserted by 2014 c. 26 s. 56(6)(c)s. 309A(9) words inserted by 2015 c. 11 Sch. 6 para. 7(b)s. 309A(9) words omitted by 2015 c. 11 Sch. 6 para. 8(1)(c)s. 309A(9) words omitted by 2015 c. 11 Sch. 6 para. 11(2)(b)s. 309A(9) words substituted by 2014 c. 14 Sch. 4 para. 107s. 309B inserted by 2014 c. 26 s. 56(7)s. 309B omitted by 2016 c. 24 s. 28(4)(c)s. 309B(3)(4) omitted by 2015 c. 11 Sch. 6 para. 11(3)(a)s. 309B(3) words omitted by 2015 c. 11 Sch. 6 para. 8(2)(a)s. 309B(5) omitted by 2015 c. 11 Sch. 6 para. 8(2)(b)s. 309B(6) omitted by 2015 c. 11 Sch. 6 para. 11(3)(b)s. 311(1) s. 311 renumbered as s. 311(1) by 2012 c. 14 Sch. 8 para. 14s. 311(2) inserted by 2012 c. 14 Sch. 8 para. 14s. 312A inserted by 2012 c. 14 Sch. 8 para. 15s. 313(6)(c) and word inserted by 2010 c. 33 Sch. 2 para. 2(13)(a)s. 313(8) inserted by 2010 c. 33 Sch. 2 para. 2(13)(b)s. 322(5A) inserted by 2014 c. 26 Sch. 10 para. 4s. 326A inserted by 2015 c. 33 Sch. 6 para. 17s. 327(4A)-(4G) inserted by 2015 c. 33 Sch. 6 para. 18(4)s. 330A and cross-heading inserted by 2014 c. 26 Sch. 10 para. 5s. 330B and cross-heading inserted by 2015 c. 33 Sch. 6 para. 19s. 331A inserted by 2015 c. 33 Sch. 6 para. 20s. 331A(5) words substituted by 2016 c. 24 s. 29(5)(a)s. 331A(5) words substituted (retrospectively) by 2016 c. 24 s. 29(5)(a)s. 331A(5A) inserted by 2016 c. 24 s. 29(5)(b)s. 331A(5A) inserted (retrospectively) by 2016 c. 24 s. 29(5)(b)s. 335A inserted by 2013 c. 29 Sch. 27 para. 3	s. 340(5A)	inserted by 2010 c. 4 Sch. 1 para. 508	s. 341(3A)	inserted by 2010 c. 4 Sch. 1 para. 509	s. 356(2)-(4)	substituted for s. 356(2) by 2010 c. 4 Sch. 1 para. 513(3)	s. 357(4A) inserted by 2013 c. 29 Sch. 27 para. 4s. 361(3)-(3H) substituted for s. 361(3) by 2013 c. 29 Sch. 27 para. 5(2)	s. 365(8)	inserted by 2010 c. 4 Sch. 1 para. 517	s. 369(5)	inserted by 2010 c. 4 Sch. 1 para. 519	s. 372(4)(5) inserted by 2008 c. 9 Sch. 39 para. 60s. 372A inserted by 2010 c. 8 Sch. 2 para. 51s. 372B inserted by 2010 c. 8 Sch. 2 para. 52s. 372C inserted by 2010 c. 8 Sch. 2 para. 53s. 372D inserted by 2010 c. 8 Sch. 2 para. 54s. 383(5)(aa) inserted by 2013 c. 29 Sch. 4 para. 55(2)s. 384(3)-(5) inserted by 2008 c. 9 Sch. 22 para. 21(3)s. 384A inserted by 2009 c. 10 Sch. 30 para. 1(1)s. 384B inserted by 2013 c. 29 Sch. 4 para. 55(3)s. 392(3A)(3B) inserted by 2014 c. 26 Sch. 11 para. 10s. 393A inserted by 2014 c. 26 s. 13(3)s. 399A excluded by SI 2002/2006 reg. 11(2A) (as inserted) by S.I. 2017/396 reg. 5s. 399A 399B inserted by 2015 c. 33 s. 24(7)s. 413(4A) inserted by 2011 c. 11 Sch. 3 para. 10s. 413(6) inserted by 2012 c. 14 Sch. 15 para. 8s. 414(2)(a)(ia) inserted by 2016 c. 24 s. 6(18)s. 416(1A) inserted by 2015 c. 11 s. 20(2)(b)s. 416(6A) inserted by 2014 c. 26 Sch. 11 para. 11s. 425(5)(c) and word inserted by 2008 c. 9 Sch. 12 para. 24(b)s. 425(5)(c) and word omitted by 2016 c. 24 Sch. 1 para. 63(4)(d)s. 428(3)(4) substituted for s. 428(3) by 2015 c. 11 s. 20(3)s. 428(5) inserted by 2016 c. 24 s. 173(1)s. 431(7) inserted by 2011 c. 11 Sch. 3 para. 11s. 437(1A)-(1C) inserted by 2010 c. 13 Sch. 7 para. 2(3)s. 438A inserted by 2010 c. 13 Sch. 7 para. 3s. 460(4) inserted by 2008 c. 9 Sch. 7 para. 78s. 460(4) words substituted by 2012 c. 14 Sch. 39 para. 32(2)(c)(ii)s. 475(7)-(9) inserted by 2013 c. 29 Sch. 45 para. 103s. 496A 496B and cross-heading inserted by S.I. 2010/157 art. 3(3)s. 496B excluded by S.I. 2013/2819 reg. 12(4)s. 504A inserted by S.I. 2009/23 art. 5(2)s. 521A inserted by 2010 c. 13 Sch. 8 para. 1(1)	s. 531(2A)	words substituted by 2010 c. 4 Sch. 1 para. 531	s. 538A inserted by 2010 c. 13 Sch. 8 para. 5(3)s. 538A heading word inserted by 2012 c. 14 Sch. 15 para. 1(4)s. 538A(A1) inserted by 2012 c. 14 Sch. 15 para. 1(2)s. 538A(1) word inserted by 2012 c. 14 Sch. 15 para. 1(3)(a)s. 538A(1) words substituted by 2012 c. 14 Sch. 15 para. 1(3)(b)	s. 550(b)(c)	substituted by 2010 c. 4 Sch. 1 para. 532(3)	s. 564B(1)(d) substituted by S.I. 2013/1881 Sch. para. 12(a)s. 564B(1)(g) words substituted by 2012 c. 14 Sch. 16 para. 133(a)s. 564B(1)(h) words substituted by 2012 c. 14 Sch. 16 para. 133(b)s. 564B(1A) inserted by S.I. 2013/1881 Sch. para. 12(b)s. 564Q(1) words inserted by 2016 c. 24 Sch. 6 para. 20(1)(a)s. 564Q(1) words inserted by 2016 c. 24 Sch. 6 para. 20(1)(c)s. 564Q(1) words substituted by 2016 c. 24 Sch. 6 para. 20(1)(b)s. 564Q(5) words inserted by 2016 c. 24 Sch. 6 para. 20(2)(a)s. 564Q(5) words substituted by 2016 c. 24 Sch. 6 para. 20(2)(b)s. 564S applied by 2013 asp 11 Sch. 8 para. 6s. 564S applied by 2009 c. 10 Sch. 61 para. 2 (as substituted) by 2010 c. 8 Sch. 8 para. 229(3)s. 564U(b) modified by 2010 c. 8 Sch. 9 para. 38s. 567(1A) inserted by 2008 c. 9 Sch. 12 para. 26(2)s. 567(2A) inserted by 2008 c. 9 Sch. 12 para. 26(3)s. 572A inserted by 2008 c. 9 Sch. 23 para. 2	s. 576(5)	inserted by 2010 c. 4 Sch. 1 para. 537(c)	s. 577(2A)	inserted by 2010 c. 4 Sch. 1 para. 538(3)	s. 581A inserted by 2008 c. 9 Sch. 23 para. 9s. 583(5) inserted by 2008 c. 9 Sch. 23 para. 10s. 596(1)-(1C) substituted for s. 596(1) by 2013 c. 29 s. 76(2)	s. 602(2A)	inserted by 2010 c. 4 Sch. 1 para. 541(3)	s. 603(5)	inserted by 2010 c. 4 Sch. 1 para. 542(3)	s. 604(6)	inserted by 2010 c. 4 Sch. 1 para. 543(3)	s. 606(6A)	inserted by 2010 c. 4 Sch. 1 para. 544(d)	s. 614DC applied by 1992 c. 12 s. 37A(11) (as inserted) by 2010 c. 8 Sch. 3 para. 7s. 614ZD(3) words substituted by 2016 c. 24 Sch. 1 para. 63(9)(a)s. 614ZD(6) omitted by 2016 c. 24 Sch. 1 para. 63(9)(b)s. 617(7) inserted by 2008 c. 9 Sch. 7 para. 157s. 647(6)(7) substituted for s. 647(6) by 2013 c. 29 Sch. 29 para. 19s. 658(5)-(10) substituted for s. 658(5) by 2013 c. 29 Sch. 29 para. 20s. 670A and cross-heading inserted by 2008 c. 9 Sch. 7 para. 159s. 681BM applied by 2010 c. 8 Sch. 9 para. 41(4)s. 681DP(c) substituted by 2012 c. 14 Sch. 16 para. 134s. 684(1)(c) words omitted by 2016 c. 24 s. 33(2)(b)s. 684(1)(d) words substituted by 2016 c. 24 s. 33(2)(c)s. 684(2)(c) word omitted by 2016 c. 24 s. 33(3)(a)s. 684(2)(e)(f) inserted by 2016 c. 24 s. 33(3)(b)s. 685(3)(a) words substituted by 2016 c. 24 s. 33(4)(b)(i)s. 685(3)(c) words substituted by 2016 c. 24 s. 33(4)(b)(ii)s. 685(3A) inserted by 2016 c. 24 s. 33(4)(c)s. 685(6) omitted by 2016 c. 24 s. 33(4)(d)s. 685(7A)(7B) inserted by 2016 c. 24 s. 33(4)(e)s. 686(1)(a) words substituted by 2016 c. 24 s. 33(5)(a)s. 686(2)-(5) substituted by 2016 c. 24 s. 33(5)(b)s. 698A inserted by 2016 c. 24 s. 34(6)s. 713(1) s. 713 renumbered as s. 713(1) by 2016 c. 24 Sch. 1 para. 63(11)(a)s. 713(1) word omitted by 2016 c. 24 Sch. 1 para. 63(11)(b)s. 713(2) inserted by 2016 c. 24 Sch. 1 para. 63(11)(c)s. 721(3A) inserted by 2013 c. 29 Sch. 46 para. 61(3)s. 721(3B)(3C) inserted by 2013 c. 29 Sch. 10 para. 10(3)s. 725(1)(c)(d) substituted for s. 725(1)(c) and word by 2013 c. 29 Sch. 10 para. 12(5)s. 725(2A)(2B) inserted by 2013 c. 29 Sch. 10 para. 12(3)s. 726(5) inserted by 2013 c. 29 Sch. 45 para. 91(2)s. 727(3A) inserted by 2008 c. 9 Sch. 7 para. 166s. 728(1)(c) and word inserted by 2013 c. 29 Sch. 46 para. 63(2)(b)s. 728(1A) inserted by 2013 c. 29 Sch. 10 para. 14(2)s. 728(2A) inserted by 2013 c. 29 Sch. 10 para. 14(4)s. 730(5) inserted by 2013 c. 29 Sch. 45 para. 91(3)s. 731(2A) inserted by 2008 c. 9 Sch. 7 para. 168s. 734(5) inserted by 2008 c. 9 Sch. 7 para. 97s. 734(5) words substituted by S.I. 2009/3001 reg. 129(5)s. 735 735A substituted for s. 735 by 2008 c. 9 Sch. 7 para. 169s. 736(2A) inserted by 2013 c. 29 Sch. 10 para. 6(3)s. 742A inserted by 2013 c. 29 Sch. 10 para. 7s. 743(2A)(2B) inserted by 2013 c. 29 Sch. 10 para. 16(2)s. 748(4A) inserted by 2007 c. 29 Sch. 21 para. 158(b)s. 751(da) inserted by 2013 c. 29 Sch. 10 para. 8s. 771(7) inserted by 2007 c. 29 Sch. 21 para. 160(b)s. 788(7) inserted by 2007 c. 29 Sch. 21 para. 161(b)s. 809A words omitted by 2013 c. 29 Sch. 46 para. 2s. 809B applied by 2003 c. 1 s. 41C(7) (as inserted) by 2008 c. 9 Sch. 7 para. 22s. 809B(1)(a) words substituted by 2013 c. 29 Sch. 45 para. 152(2)s. 809B(1)(b) words omitted by 2013 c. 29 Sch. 46 para. 3(a)s. 809B(2) omitted by 2013 c. 29 Sch. 46 para. 3(b)s. 809C(1)(b) substituted by 2012 c. 14 Sch. 12 para. 2(2)s. 809C(1)(b) words inserted by 2015 c. 11 s. 24(2)(a)s. 809C(1A)(1B) inserted by 2012 c. 14 Sch. 12 para. 2(3)s. 809C(1A)(a) and word inserted by 2015 c. 11 s. 24(2)(c)s. 809C(1B)(a) words inserted by 2015 c. 11 s. 24(2)(d)s. 809C(1ZA) inserted by 2015 c. 11 s. 24(2)(b)s. 809C(4) words substituted by 2012 c. 14 Sch. 12 para. 2(4)s. 809C(4)(a) word substituted by 2015 c. 11 s. 24(2)(e)(ii)s. 809C(4)(za) inserted by 2015 c. 11 s. 24(2)(e)(i)s. 809C(5A) inserted by 2009 c. 10 Sch. 27 para. 2s. 809D(1) words inserted by 2009 c. 10 Sch. 27 para. 3(2)s. 809D(1)(a) words substituted by 2013 c. 29 Sch. 45 para. 152(3)s. 809D(1)(b) words omitted by 2013 c. 29 Sch. 46 para. 4(a)s. 809D(1A)(1B) inserted by 2009 c. 10 Sch. 27 para. 3(3)s. 809D(1A) words omitted by 2013 c. 29 Sch. 46 para. 4(b)s. 809E(1) words inserted by 2009 c. 10 Sch. 27 para. 4(3)s. 809E(1)(a) words substituted by 2013 c. 29 Sch. 45 para. 152(4)s. 809E(1)(b) words omitted by 2013 c. 29 Sch. 46 para. 5s. 809E(1)(c) substituted by 2009 c. 10 Sch. 27 para. 4(2)s. 809E(2A) inserted by 2009 c. 10 Sch. 27 para. 4(4)s. 809F(4) word substituted by 2013 c. 29 Sch. 46 para. 22s. 809F(5A) inserted by 2011 c. 11 Sch. 2 para. 41s. 809G(2) word omitted by 2014 c. 26 s. 11(8)(a)s. 809G(2)(c) words substituted by 2012 c. 14 Sch. 39 para. 32(2)(d)s. 809G(2)(ba) inserted by 2014 c. 26 s. 11(8)(b)s. 809H(1)(c) substituted by 2012 c. 14 Sch. 12 para. 3(2)s. 809H(1)(c) words inserted by 2015 c. 11 s. 24(3)(a)s. 809H(1A) inserted by 2012 c. 14 Sch. 12 para. 3(3)s. 809H(1A) words inserted by 2015 c. 11 s. 24(3)(b)(ii)s. 809H(1A) words substituted by 2015 c. 11 s. 24(3)(b)(i)s. 809H(3A) inserted by 2012 c. 11 s. 26(5)s. 809H(3A) substituted by 2014 c. 26 Sch. 38 para. 8s. 809H(3B) inserted by 2014 c. 29 s. 9(8)s. 809H(4) words substituted by 2012 c. 14 Sch. 12 para. 3(4)s. 809H(5A) inserted by 2009 c. 10 Sch. 27 para. 5s. 809H(5B) inserted by 2012 c. 14 Sch. 12 para. 3(5)s. 809H(5B)(a) word substituted by 2015 c. 11 s. 24(3)(c)(ii)s. 809H(5B)(za) inserted by 2015 c. 11 s. 24(3)(c)(i)s. 809I(1)(a) word omitted by 2012 c. 14 Sch. 12 para. 20(2)(a)s. 809I(1)(c) and word inserted by 2012 c. 14 Sch. 12 para. 20(2)(b)s. 809I(3) words inserted by 2012 c. 14 Sch. 12 para. 20(3)s. 809I(5)(6) inserted by 2012 c. 14 Sch. 12 para. 20(4)s. 809K(1)(c) substituted by 2014 c. 26 Sch. 9 para. 29s. 809K(1)(ca) inserted by 2011 c. 11 Sch. 2 para. 42s. 809K(2)(e) word substituted by 2013 c. 29 s. 21(2)s. 809L(8) omitted by 2009 c. 10 Sch. 27 para. 6(2)s. 809L(9) words substituted by 2009 c. 10 Sch. 27 para. 6(3)s. 809M(1) words substituted by 2012 c. 14 Sch. 12 para. 13s. 809M(2)(e) words inserted by 2009 c. 10 Sch. 27 para. 7(2)s. 809M(2)(f) words inserted by 2010 c. 13 s. 33(2)	s. 809M(3)(c)	words substituted by 2010 c. 4 Sch. 1 para. 552(a)	s. 809M(3)(ca)(cb) inserted by 2009 c. 10 Sch. 27 para. 7(3)s. 809M(3)(ca) words substituted by 2010 c. 13 s. 33(3)	s. 809M(3)(ca)	words substituted by 2010 c. 4 Sch. 1 para. 552(b)	s. 809M(3)(cb)	words substituted by 2010 c. 4 Sch. 1 para. 552(c)	s. 809P(13) inserted by 2009 c. 10 Sch. 27 para. 8s. 809Q(1A) inserted by 2013 c. 29 Sch. 6 para. 5s. 809S(4)(4A) substituted for s. 809S(4) by 2010 c. 13 Sch. 12 para. 11s. 809S(4) words omitted by 2016 c. 24 Sch. 1 para. 63(13)s. 809T heading word substituted by 2009 c. 10 Sch. 27 para. 9(3)s. 809T(1)(b) words inserted by 2009 c. 10 Sch. 27 para. 9(2)s. 809V substituted by 2012 c. 14 Sch. 12 para. 4s. 809V cross- heading substituted by 2012 c. 14 Sch. 12 para. 6s. 809W cross- heading inserted by 2012 c. 14 Sch. 12 para. 8s. 809X cross-heading inserted by 2012 c. 14 Sch. 12 para. 9s. 809X(3) words substituted by 2013 c. 29 Sch. 7 para. 2s. 809X(4) words omitted by 2009 c. 10 Sch. 27 para. 10(2)s. 809X(5) words omitted by 2009 c. 10 Sch. 27 para. 10(3)s. 809Y(2) word substituted by 2013 c. 29 Sch. 7 para. 3(2)s. 809Y(4A)(4B) inserted by 2013 c. 29 Sch. 7 para. 3(3)s. 809Y(6)-(10) inserted by 2012 c. 14 Sch. 12 para. 10s. 809Y(6) words inserted by 2013 c. 29 Sch. 7 para. 3(4)s. 809Z(1) words substituted by 2013 c. 29 Sch. 7 para. 5(2)s. 809Z(2) omitted by 2013 c. 29 Sch. 7 para. 5(3)s. 809Z(8A) inserted by 2013 c. 29 Sch. 7 para. 5(4)s. 809Z(10) omitted by 2013 c. 29 Sch. 7 para. 5(5)s. 809RA-809RD inserted by 2013 c. 29 Sch. 6 para. 6s. 809UA inserted by 2013 c. 29 s. 21(3)s. 809VA-809VO and cross-heading inserted by 2012 c. 14 Sch. 12 para. 7s. 809YA-809YD inserted by 2012 c. 14 Sch. 12 para. 18s. 809YD(3) words omitted by 2013 c. 29 Sch. 46 para. 23s. 809YE inserted by 2012 c. 14 Sch. 14 para. 35s. 809YF inserted by 2013 c. 29 Sch. 7 para. 4s. 809Z8-809Z10 inserted by 2012 c. 14 Sch. 12 para. 16s. 809Z1 omitted by 2013 c. 29 Sch. 7 para. 6s. 809Z7 heading substituted by 2012 c. 14 Sch. 12 para. 15s. 809Z4(1) words inserted by 2013 c. 29 Sch. 7 para. 7(2)s. 809Z5(1) words omitted by 2009 c. 10 Sch. 27 para. 11(2)s. 809Z5(2)(3) omitted by 2009 c. 10 Sch. 27 para. 11(3)s. 809Z2(2)(a) omitted by 2012 c. 14 Sch. 12 para. 11s. 809Z7(2)(d) words omitted by 2013 c. 29 Sch. 46 para. 24(a)s. 809Z7(3)(a) words substituted by 2013 c. 29 Sch. 46 para. 24(b)s. 809Z4(3)(b) word omitted by 2012 c. 14 Sch. 12 para. 12(a)s. 809Z4(3)(c) word inserted by 2012 c. 14 Sch. 12 para. 12(b)s. 809Z4(3)(d) inserted by 2012 c. 14 Sch. 12 para. 12(c)s. 809Z4(3)(d) words substituted by 2013 c. 29 Sch. 7 para. 7(3)(c)s. 809Z4(3)(ba) inserted by 2013 c. 29 Sch. 7 para. 7(3)(b)s. 809Z4(3)(za) inserted by 2013 c. 29 Sch. 7 para. 7(3)(a)s. 809Z4(3A)(3B) inserted by 2013 c. 29 Sch. 7 para. 7(4)s. 809Z4(4)-(10) omitted by 2013 c. 29 Sch. 7 para. 7(5)s. 809Z7(4)-(4B) substituted for s. 809Z7(4) by 2011 c. 11 Sch. 2 para. 43s. 809Z7(4A) words substituted by S.I. 2016/74 reg. 2s. 809Z6(5)-(8) omitted by 2013 c. 29 Sch. 7 para. 8s. 809Z7(7) omitted by 2012 c. 14 Sch. 12 para. 14s. 809Z9(11) words substituted by 2013 c. 29 s. 21(4)(a)s. 809Z9(11)(b) words inserted by 2013 c. 29 s. 21(4)(b)	s. 809ZA(3)-(6)	substituted for s. 809ZA(3) by 2010 c. 4 Sch. 1 para. 548	s. 809ZB	repealed by 2010 c. 4 Sch. 1 para. 549	Sch. 3 Pt. 1	s. 809ZB(6) words substituted by 2009 c. 10 Sch. 32 para. 10(2)s. 809ZB(9)(a) word inserted by 2009 c. 10 Sch. 32 para. 10(3)(a)s. 809ZB(9)(c) and word omitted by 2009 c. 10 Sch. 32 para. 10(3)(b)s. 809ZB(9A)(9B) inserted by 2009 c. 10 Sch. 32 para. 10(4)	s. 809ZC(1)	words substituted by 2010 c. 4 Sch. 1 para. 550	s. 809ZE	809ZF	inserted by 2010 c. 4 Sch. 1 para. 551	s. 809ZJ(8) modified (temp.) by 2011 c. 11 Sch. 3 para. 31(a)s. 809AZE substituted by 2010 c. 8 Sch. 8 para. 273s. 809AZF(1) words omitted by 2014 c. 26 Sch. 17 para. 23(2)s. 809AZF(2)(3) omitted by 2014 c. 26 Sch. 17 para. 23(3)s. 809BZA(2A) inserted by 2012 c. 14 Sch. 13 para. 33(2)s. 809BZF(2)(b) words inserted by 2012 c. 14 Sch. 13 para. 34(2)s. 809BZF(2A) inserted by 2012 c. 14 Sch. 13 para. 34(3)s. 809BZH words inserted by 2012 c. 14 Sch. 13 para. 35s. 809BZJ(2A) inserted by 2012 c. 14 Sch. 13 para. 36s. 809CZB(1)(b) words substituted by S.I. 2013/2819 reg. 37(8)s. 809EZA(2A)-(2C) inserted by 2016 c. 24 s. 38(1)s. 809EZA(3)(a) words substituted by 2016 c. 24 s. 36(2)(a)s. 809EZA(3)(b) omitted by 2016 c. 24 s. 36(2)(b)s. 809EZA(3)(c) words omitted by 2015 c. 33 s. 45(2)s. 809EZA(3)(c) words substituted by 2016 c. 24 s. 36(2)(c)s. 809EZA(7) inserted by 2016 c. 24 s. 36(3)s. 809EZB(1)(c) substituted by 2016 c. 24 s. 37(1)s. 809EZB(2A) inserted by 2015 c. 33 s. 44(1)s. 809EZE(1) words substituted by 2016 c. 24 s. 36(4)s. 809EZG(1)(b) words inserted by 2015 c. 33 s. 44(2)s. 809ZFA inserted by 2016 c. 24 s. 68(2)s. 810(4) inserted by 2013 c. 29 Sch. 45 para. 152(5)s. 812A inserted by 2013 c. 29 Sch. 45 para. 138s. 821(5) inserted by S.I. 2009/23 art. 5(3)(c)s. 825(2)(f) and word inserted by S.I. 2013/2819 reg. 37(9)(b)s. 828B(5) words inserted by 2014 c. 26 Sch. 38 para. 9s. 828B(5) words inserted by 2014 c. 29 s. 9(9)s. 828B(5) words inserted by 2016 c. 24 s. 4(10)s. 828B(5) words inserted by 2016 c. 24 s. 6(20)s. 828C(4)(a) words substituted by 2010 c. 8 Sch. 8 para. 83(a)s. 828C(4)(b) words substituted by 2010 c. 8 Sch. 8 para. 83(b)s. 831(1A)(1B) inserted by 2008 c. 9 s. 24(3)s. 832(1A)(1B) inserted by 2008 c. 9 s. 24(4)s. 833(2A) inserted by 2012 c. 14 Sch. 37 para. 5(3)s. 833(3A) inserted by 2012 c. 14 Sch. 37 para. 5(5)s. 835A inserted by 2009 c. 4 Sch. 1 para. 706s. 838A inserted by 2010 c. 33 Sch. 14 para. 3(3)s. 847(5)(za) inserted by 2016 c. 24 Sch. 6 para. 21(b)s. 848(4) inserted by 2010 c. 13 Sch. 13 para. 2(2)s. 848(4) omitted by S.I. 2013/2819 reg. 37(11)s. 874(5A)(5B) inserted by 2013 c. 29 Sch. 11 para. 2s. 874(6A) inserted by 2013 c. 29 Sch. 11 para. 5s. 876(1)(1A) substituted for Sch. 6 para. 876(1)(2) by 2016 c. 24 Sch. 6 para. 2s. 878(1A) inserted by 2013 c. 29 Sch. 11 para. 4s. 888A inserted by 2015 c. 11 s. 23(1)s. 893(2)(aa) inserted by 2016 c. 24 Sch. 6 para. 27(2)(a)s. 899(4)(b)(ii) words substituted by S.I. 2013/2819 reg. 37(13)s. 904(2)(b)(ii) words substituted by S.I. 2013/2819 reg. 37(14)s. 917A and cross-heading inserted by 2016 c. 24 s. 41(1)s. 918(3A) inserted by 2011 c. 11 Sch. 13 para. 20(2)s. 918(5A) inserted by 2011 c. 11 Sch. 13 para. 20(4)	s. 918(8)	inserted by 2010 c. 4 Sch. 1 para. 555(c)	s. 919(1A) inserted by 2011 c. 11 Sch. 13 para. 21s. 919(6)-(8) inserted by 2013 c. 29 Sch. 29 para. 22(c)s. 920(1A) inserted by 2011 c. 11 Sch. 13 para. 22(2)s. 920(2A) inserted by 2011 c. 11 Sch. 13 para. 22(3)s. 922(1A) inserted by 2011 c. 11 Sch. 13 para. 23s. 923(1A) inserted by 2011 c. 11 Sch. 13 para. 24(2)s. 923(2A) inserted by 2011 c. 11 Sch. 13 para. 24(3)s. 925A-925F inserted by 2010 c. 8 Sch. 7 para. 112s. 925A(2) words substituted by 2013 c. 29 Sch. 29 para. 26s. 925B omitted by 2013 c. 29 Sch. 29 para. 27s. 925C heading words omitted by 2013 c. 29 Sch. 29 para. 28(a)s. 925C words omitted by 2013 c. 29 Sch. 29 para. 28(b)s. 925C words substituted by 2013 c. 29 Sch. 29 para. 28(c)s. 926(1)(1A) omitted by 2013 c. 29 Sch. 29 para. 29s. 926(1A) inserted by 2010 c. 8 Sch. 7 para. 113s. 939(4A)-(4C) inserted by 2008 c. 9 s. 134(2)s. 940A inserted by 2008 c. 9 s. 134(4)s. 942(6) inserted by 2010 c. 13 Sch. 13 para. 1(3)s. 943A-943D inserted by 2010 c. 13 Sch. 13 para. 1(4)s. 963A inserted by 2010 c. 33 s. 8s. 973(3A)(3B) inserted by 2010 c. 33 Sch. 4 para. 2s. 973(7) inserted by 2013 c. 29 Sch. 19 para. 12s. 974(7) inserted by 2013 c. 29 Sch. 19 para. 12s. 975A inserted by 2013 c. 29 Sch. 11 para. 10s. 979A inserted by 2009 c. 10 s. 33(4)	s. 991(5)	inserted by 2010 c. 4 Sch. 1 para. 563	s. 998A inserted by 2010 c. 8 Sch. 8 para. 259s. 1005(2A) inserted by 2010 c. 8 Sch. 2 para. 55s. 1005(3)-(5) applied by 1986 c. 41 s. 99A(2) (as inserted) by 2014 c. 26 Sch. 24 para. 3s. 1007A inserted by 2010 c. 33 Sch. 2 para. 3(3)s. 1014(2)(g)(iib) inserted by 2008 c. 9 Sch. 16 para. 6(3)s. 1014(2)(g)(iic) inserted by 2010 c. 8 Sch. 8 para. 285(3)(b)s. 1014(2)(g)(iia) word omitted by 2008 c. 9 Sch. 16 para. 6(2)s. 1014(2)(g)(iib) word repealed by 2010 c. 8 Sch. 8 para. 285(3)(a) Sch. 10 Pt. 11s. 1014(2)(ba) inserted by 2008 c. 9 Sch. 16 para. 2(2)s. 1014(2)(ba) repealed by 2010 c. 8 Sch. 8 para. 285(2)s. 1014(2)(fa) substituted for s. 1014(2) word by 2010 c. 8 Sch. 8 para. 328s. 1014(5)(b)(iiia) inserted by 2014 c. 26 Sch. 11 para. 12s. 1014(5)(b)(iia) inserted by 2015 c. 33 s. 3(3)s. 1022(1A) inserted by 2014 c. 26 Sch. 11 para. 13s. 1026(b)(c) omitted by 2016 c. 24 Sch. 1 para. 63(17)(b)	Sch. 2 para. 57A	inserted by 2010 c. 4 Sch. 1 para. 571(3)	Commencement Orders yet to be applied to the Income Tax Act 2007Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/3250 art. 2 commences (2007 c. 29)S.I. 2010/862 art. 2 3 commences (2008 c. 17)S.I. 2011/2459 art. 2 commences (2011 c. 11)This section has no associated Explanatory Notes597(1)Amend section 47A (alternative finance arrangements: diminishing share ownership) as follows.E+W+S+N.I.(2)In subsection (3)—(a)in paragraph (b) omit “within the meaning of section 840 of ICTA”, and(b)in paragraph (c) omit “, in each case within the meaning of section 840 of ICTA”.(3)After that subsection insert—“(3A)For the purposes of subsection (3) whether a person is controlled by another person is determined in accordance with section 840 of ICTA.”
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