Source: http://www.legislation.gov.uk/ukpga/2007/3/section/308
Timestamp: 2016-02-14 02:32:22
Document Index: 35286778

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

Chapter 4Excluded activitiesSection 308Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ProvisionNext: ProvisionPlain 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 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. 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. 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. 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. 6A inserted by 2014 c. 26 Sch. 38 para. 3s. 6B inserted by 2014 c. 29 s. 9(3)s. 11A inserted by 2014 c. 26 Sch. 38 para. 5s. 11B inserted by 2014 c. 29 s. 9(5)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. 55B(2)(b) words inserted by S.I. 2015/1810 art. 14(3)(a)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 S.I. 2015/1810 art. 14(4)s. 55C(2) words omitted by 2015 c. 11 s. 5(9)s. 57A inserted by 2015 c. 33 s. 3(1)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. 103A 103B inserted by 2007 c. 11 Sch. 4 para. 8s. 103B(2) words substituted by 2008 c. 9 s. 61(1)s. 103C and cross-heading inserted by 2007 c. 11 Sch. 4 para. 1(1)s. 103D inserted by 2007 c. 11 Sch. 4 para. 9s. 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. 113A and cross-heading inserted by 2007 c. 11 Sch. 4 para. 2s. 116A and cross-heading inserted by 2014 c. 26 Sch. 17 para. 8(2)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. 154A inserted by 2015 c. 11 s. 22(5)s. 164BA inserted by 2015 c. 33 Sch. 5 para. 4s. 173A inserted by 2007 c. 11 Sch. 16 para. 5(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)(4) applied by 1992 c. 12 Sch. 5B para. 1(6) (as inserted) by 2007 c. 11 Sch. 16 para. 7(2)(b)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. 175A inserted by 2015 c. 33 Sch. 5 para. 12s. 178A inserted by 2012 c. 14 Sch. 7 para. 9s. 180A 180B inserted by 2010 c. 33 Sch. 2 para. 1(4)s. 186A inserted by 2007 c. 11 Sch. 16 para. 2(3)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. 196A-196C inserted by 2008 c. 9 Sch. 11 para. 6s. 198A inserted by 2012 c. 14 Sch. 7 para. 14s. 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(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. 251A and cross-heading inserted by 2015 c. 33 Sch. 5 para. 18s. 252A inserted by 2015 c. 33 Sch. 5 para. 19s. 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. 264A inserted by 2014 c. 26 Sch. 10 para. 2(1)s. 280A inserted by 2007 c. 11 Sch. 16 para. 20(3)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. 286A 286B inserted by 2010 c. 33 Sch. 2 para. 2(8)s. 292A inserted by 2007 c. 11 Sch. 16 para. 6(3)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. 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. 297A inserted by 2007 c. 11 Sch. 16 para. 3(3)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. 307A-307C inserted by 2008 c. 9 Sch. 11 para. 9s. 309A inserted by 2012 c. 14 Sch. 8 para. 12s. 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(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. 312A inserted by 2012 c. 14 Sch. 8 para. 15s. 326A inserted by 2015 c. 33 Sch. 6 para. 17s. 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. 335A inserted by 2013 c. 29 Sch. 27 para. 3s. 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. 384A inserted by 2009 c. 10 Sch. 30 para. 1(1)s. 384B inserted by 2013 c. 29 Sch. 4 para. 55(3)s. 393A inserted by 2014 c. 26 s. 13(3)s. 399A 399B inserted by 2015 c. 33 s. 24(7)s. 438A inserted by 2010 c. 13 Sch. 7 para. 3s. 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. 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. 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. 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. 572A inserted by 2008 c. 9 Sch. 23 para. 2s. 581A inserted by 2008 c. 9 Sch. 23 para. 9s. 614DC applied by 1992 c. 12 s. 37A(11) (as inserted) by 2010 c. 8 Sch. 3 para. 7s. 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. 735 735A substituted for s. 735 by 2008 c. 9 Sch. 7 para. 169s. 742A inserted by 2013 c. 29 Sch. 10 para. 7s. 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. 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. 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(3)(c) words omitted by 2015 c. 33 s. 45(2)s. 809EZB(2A) inserted by 2015 c. 33 s. 44(1)s. 809EZG(1)(b) words inserted by 2015 c. 33 s. 44(2)s. 812A inserted by 2013 c. 29 Sch. 45 para. 138s. 828B(5) words inserted by 2014 c. 26 Sch. 38 para. 9s. 828B(5) words inserted by 2014 c. 29 s. 9(9)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. 835A inserted by 2009 c. 4 Sch. 1 para. 706s. 838A inserted by 2010 c. 33 Sch. 14 para. 3(3)s. 888A inserted by 2015 c. 11 s. 23(1)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. 940A inserted by 2008 c. 9 s. 134(4)s. 943A-943D inserted by 2010 c. 13 Sch. 13 para. 1(4)s. 963A inserted by 2010 c. 33 s. 8s. 975A inserted by 2013 c. 29 Sch. 11 para. 10s. 979A inserted by 2009 c. 10 s. 33(4)s. 998A inserted by 2010 c. 8 Sch. 8 para. 259s. 1007A inserted by 2010 c. 33 Sch. 2 para. 3(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. 2007/2483 art. 2-5 commences (2007 c. 11)S.I. 2007/2532 art. 2 commences (2007 c. 11)S.I. 2008/839 art. 2 commences (2007 c. 18)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)308Excluded activities: hotels and comparable establishmentsE+W+S+N.I.This section has no associated Explanatory Notes(1)This section supplements section 303(1)(j).
(2)The reference to a comparable establishment is to a guest house, hostel or other establishment the main purpose of maintaining which is the provision of facilities for overnight accommodation (with or without catering services).
(3)The activities of a person are not to be taken to fall within section 303(1)(j) unless that person has an estate or interest in, or is in occupation of, the hotel or comparable establishment in question.