Source: http://www.legislation.gov.uk/ukpga/2007/3/section/979
Timestamp: 2017-12-15 16:31:50
Document Index: 32121399

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

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.
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. 5
Pt. 5A inserted by 2012 c. 14 Sch. 6 para. 1
Pt. 5B inserted by 2014 c. 26 Sch. 11 para. 1
Pt. 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. 39
Pt. 10A inserted by 2010 c. 8 Sch. 2 Pt. 1
Pt. 11A Ch. 1 inserted by 2010 c. 8 Sch. 3 para. 2
Pt. 11A Ch. 2 inserted by 2010 c. 8 Sch. 3 para. 3
Pt. 11A Ch. 3 inserted by 2010 c. 8 Sch. 3 para. 4
Pt. 11A Ch. 4 inserted by 2010 c. 8 Sch. 3 para. 5
Pt. 11ZA inserted by 2013 c. 29 Sch. 29 para. 1
Pt. 12A Ch. 1 inserted by 2010 c. 8 Sch. 4 para. 2
Pt. 12A Ch. 2 inserted by 2010 c. 8 Sch. 4 para. 3
Pt. 12A Ch. 3 inserted by 2010 c. 8 Sch. 4 para. 4
Pt. 12A Ch. 4 inserted by 2010 c. 8 Sch. 4 para. 5
Pt. 13 Ch. 5B inserted by 2010 c. 8 Sch. 5 para. 2
Pt. 13 Ch. 5C inserted by 2010 c. 8 Sch. 5 para. 7
Pt. 13 Ch. 7 inserted by 2010 c. 8 Sch. 7 para. 52
Pt. 13 Ch. 8 inserted by 2011 c. 11 Sch. 3 para. 1
Pt. 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. 1
Pt. 13 Ch. 5B restricted by 2004 s. 12 s. 196I(5)(6) (as inserted) by 2012 c. 14 Sch. 13 para. 15
Pt. 14 Ch. 2B inserted by 2010 c. 8 Sch. 6 para. 1
Pt. 14 Ch. 2C inserted by 2010 c. 8 Sch. 6 para. 18
Pt. 14 Ch. 3A inserted by 2010 c. 8 Sch. 7 para. 71
Pt. 14 Ch. 2A inserted by 2010 c. 8 Sch. 7 para. 77
s. 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. 7
s. 2(5B) inserted by 2014 c. 26 Sch. 11 para. 4
s. 2(9A) inserted by 2016 c. 24 s. 79(2)(a)
s. 2(10A) inserted by 2010 c. 8 Sch. 8 para. 220
s. 2(11A) inserted by 2010 c. 8 Sch. 8 para. 238
s. 2(11ZA) inserted by 2013 c. 29 Sch. 29 para. 17(b)
s. 2(12A) inserted by 2010 c. 8 Sch. 8 para. 257
s. 2(13)(g)(h) inserted by 2010 c. 8 Sch. 8 para. 272
s. 2(13)(i)(j) inserted by 2010 c. 8 Sch. 7 para. 51
s. 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. 69
s. 2(14)(ba) inserted by 2010 c. 8 Sch. 8 para. 281(b)
s. 3(2)(f) And word inserted by 2010 c. 8 Sch. 7 para. 70(b)
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. 3
s. 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) 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(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. 11A inserted by 2014 c. 26 Sch. 38 para. 5
s. 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(2A)(b) words inserted by 2014 c. 29 s. 9(6)(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. 7
s. 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. 17
s. 21(6) inserted by 2014 c. 26 s. 4(2)(b)
s. 24A inserted by 2013 c. 29 Sch. 3 para. 1
s. 24A(7)(d)(iii) and word inserted by 2014 c. 26 Sch. 11 para. 5
s. 26(2)(aa) inserted by 2015 c. 33 s. 24(9)
s. 33(3A) inserted by 2014 c. 26 s. 11(5)(b)
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 2015 c. 11 s. 5(1)(a)
s. 35(1) word substituted by 2015 c. 11 s. 5(1)(b)
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. 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. 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. 9
s. 64(8)(bb) inserted by 2013 c. 29 Sch. 4 para. 54(2)
s. 72(5)(bb) inserted by 2013 c. 29 Sch. 4 para. 54(3)
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. 5
s. 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. 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. 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. 162(ba) inserted by 2015 c. 33 Sch. 5 para. 3
s. 164BA inserted by 2015 c. 33 Sch. 5 para. 4
s. 166(1A) inserted by 2015 c. 33 Sch. 5 para. 5
s. 172(g) and word inserted by 2012 c. 14 Sch. 7 para. 5
s. 172(aaa)(aab) inserted by 2015 c. 33 Sch. 5 para. 6(b)
s. 172(ab) inserted by 2012 c. 14 Sch. 6 para. 11
s. 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(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. 12
s. 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. 13
s. 173B omitted by 2015 c. 33 Sch. 5 para. 9
s. 173AA 173AB inserted by 2015 c. 33 Sch. 5 para. 8
s. 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. 8
s. 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. 12
s. 175A(7) words substituted 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. 9
s. 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(3A)(3B) words substituted by 2015 c. 33 Sch. 5 para. 13(b)
s. 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. 14
s. 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. 106
s. 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. 16
s. 200(2) inserted by 2012 c. 14 Sch. 7 para. 16
s. 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. 16
s. 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. 17
s. 251A and cross-heading inserted by 2015 c. 33 Sch. 5 para. 18
s. 252A inserted by 2015 c. 33 Sch. 5 para. 19
s. 252A(4) words substituted 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. 3
s. 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. 71
s. 257EA applied by 1992 c. 12 Sch. 5BB para. 3(1) (as inserted) by 2012 c. 14 Sch. 6 para. 5
s. 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. 1
s. 257PA(1) applied (with modifications) by 1992 c. 12 Sch. 8B para. 8(1) (as inserted) by 2014 c. 26 Sch. 12 para. 3
s. 257PB-257PD applied (with modifications) by 1992 c. 12 Sch. 8B para. 8(1) (as inserted) by 2014 c. 26 Sch. 12 para. 3
s. 257PE(2) modified by 1992 c. 12 Sch. 8B para. 8(2) (as inserted) by 2014 c. 26 Sch. 12 para. 3
s. 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)(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(4) words substituted by S.I. 2017/701 Sch. 4 para. 10(a)
s. 274(4) words substituted by S.I. 2017/701 Sch. 4 para. 10(b)
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. 3
s. 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. 5
s. 280C(8) words substituted 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. 5
s. 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. 4
s. 286(3)(eaa)(eab) inserted by 2015 c. 33 Sch. 6 para. 6(3)(b)
s. 286(3)(eb) inserted by 2012 c. 14 Sch. 6 para. 15
s. 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(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. 16
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(4A) inserted by 2015 c. 33 Sch. 6 para. 7(5)
s. 292A(7) inserted by 2015 c. 33 Sch. 6 para. 7(7)
s. 292B inserted by 2012 c. 14 Sch. 6 para. 17
s. 292B omitted by 2015 c. 33 Sch. 6 para. 9
s. 292AA 292AB inserted by 2015 c. 33 Sch. 6 para. 8
s. 293(5A) inserted by 2012 c. 14 Sch. 8 para. 7
s. 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. 10
s. 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. 11
s. 294A(7) words substituted 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(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. 297B inserted by 2015 c. 33 Sch. 6 para. 13
s. 299A inserted by 2012 c. 14 Sch. 8 para. 10
s. 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. 12
s. 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. 107
s. 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. 14
s. 311(2) inserted by 2012 c. 14 Sch. 8 para. 14
s. 312A inserted by 2012 c. 14 Sch. 8 para. 15
s. 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. 4
s. 326A inserted by 2015 c. 33 Sch. 6 para. 17
s. 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. 5
s. 330B and cross-heading inserted by 2015 c. 33 Sch. 6 para. 19
s. 331A inserted by 2015 c. 33 Sch. 6 para. 20
s. 331A(5) words substituted 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. 4
s. 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. 60
s. 372A inserted by 2010 c. 8 Sch. 2 para. 51
s. 372B inserted by 2010 c. 8 Sch. 2 para. 52
s. 372C inserted by 2010 c. 8 Sch. 2 para. 53
s. 372D inserted by 2010 c. 8 Sch. 2 para. 54
s. 383(5)(aa) inserted by 2013 c. 29 Sch. 4 para. 55(2)
s. 384B inserted by 2013 c. 29 Sch. 4 para. 55(3)
s. 392(3A)(3B) inserted by 2014 c. 26 Sch. 11 para. 10
s. 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. 5
s. 399A 399B inserted by 2015 c. 33 s. 24(7)
s. 413(4A) inserted by 2011 c. 11 Sch. 3 para. 10
s. 413(6) inserted by 2012 c. 14 Sch. 15 para. 8
s. 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. 11
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. 11
s. 437(1A)-(1C) inserted by 2010 c. 13 Sch. 7 para. 2(3)
s. 438A inserted by 2010 c. 13 Sch. 7 para. 3
s. 475(7)-(9) inserted by 2013 c. 29 Sch. 45 para. 103
s. 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. 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. 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. 6
s. 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. 38
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. 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. 7
s. 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. 647(6)(7) substituted for s. 647(6) by 2013 c. 29 Sch. 29 para. 19
s. 658(5)-(10) substituted for s. 658(5) by 2013 c. 29 Sch. 29 para. 20
s. 681BM applied by 2010 c. 8 Sch. 9 para. 41(4)
s. 681DP(c) substituted by 2012 c. 14 Sch. 16 para. 134
s. 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. 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. 736(2A) inserted by 2013 c. 29 Sch. 10 para. 6(3)
s. 742A inserted by 2013 c. 29 Sch. 10 para. 7
s. 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. 8
s. 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. 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)(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. 809D(1A) words omitted by 2013 c. 29 Sch. 46 para. 4(b)
s. 809F(5A) inserted by 2011 c. 11 Sch. 2 para. 41
s. 809G(2)(ba) inserted by 2014 c. 26 s. 11(8)(b)
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. 8
s. 809H(3B) inserted by 2014 c. 29 s. 9(8)
s. 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)(c) and word inserted by 2012 c. 14 Sch. 12 para. 20(2)(b)
s. 809I(5)(6) inserted by 2012 c. 14 Sch. 12 para. 20(4)
s. 809K(1)(ca) inserted by 2011 c. 11 Sch. 2 para. 42
s. 809Q(1A) inserted by 2013 c. 29 Sch. 6 para. 5
s. 809S(4)(4A) substituted for s. 809S(4) by 2010 c. 13 Sch. 12 para. 11
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. 10
s. 809Y(6) words inserted by 2013 c. 29 Sch. 7 para. 3(4)
s. 809Z(8A) inserted by 2013 c. 29 Sch. 7 para. 5(4)
s. 809RA-809RD inserted by 2013 c. 29 Sch. 6 para. 6
s. 809UA inserted by 2013 c. 29 s. 21(3)
s. 809VA-809VO and cross-heading inserted by 2012 c. 14 Sch. 12 para. 7
s. 809YA-809YD inserted by 2012 c. 14 Sch. 12 para. 18
s. 809YD(3) words omitted by 2013 c. 29 Sch. 46 para. 23
s. 809YE inserted by 2012 c. 14 Sch. 14 para. 35
s. 809YF inserted by 2013 c. 29 Sch. 7 para. 4
s. 809Z8-809Z10 inserted by 2012 c. 14 Sch. 12 para. 16
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. 809Z7(4)-(4B) substituted for s. 809Z7(4) by 2011 c. 11 Sch. 2 para. 43
s. 809Z7(4A) words substituted by S.I. 2016/74 reg. 2
s. 809Z6(5)-(8) omitted by 2013 c. 29 Sch. 7 para. 8
s. 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. 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. 809BZA(2A) inserted by 2012 c. 14 Sch. 13 para. 33(2)
s. 809BZF-809BZI and cross-heading inserted by 2010 c. 8 Sch. 5 para. 3
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. 35
s. 809BZJ-809BZL and cross-heading inserted by 2010 c. 8 Sch. 5 para. 4
s. 809BZJ(2A) inserted by 2012 c. 14 Sch. 13 para. 36
s. 809BZM-809BZP and cross-heading inserted by 2010 c. 8 Sch. 5 para. 5
s. 809BZQ-809BZS and cross-heading inserted by 2010 c. 8 Sch. 5 para. 6
s. 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. 138
s. 825(2)(f) and word inserted by S.I. 2013/2819 reg. 37(9)(b)
s. 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. 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. 835D inserted by 2010 c. 8 Sch. 6 para. 2
s. 835E and cross-heading inserted by 2010 c. 8 Sch. 6 para. 3
s. 835F inserted by 2010 c. 8 Sch. 6 para. 4
s. 835G and cross-heading inserted by 2010 c. 8 Sch. 6 para. 5
s. 835H inserted by 2010 c. 8 Sch. 6 para. 6
s. 835I inserted by 2010 c. 8 Sch. 6 para. 7
s. 835J inserted by 2010 c. 8 Sch. 6 para. 8
s. 835K inserted by 2010 c. 8 Sch. 6 para. 9
s. 835L and cross-heading inserted by 2010 c. 8 Sch. 6 para. 10
s. 835M and cross-heading inserted by 2010 c. 8 Sch. 6 para. 11
s. 835N inserted by 2010 c. 8 Sch. 6 para. 12
s. 835O inserted by 2010 c. 8 Sch. 6 para. 13
s. 835P inserted by 2010 c. 8 Sch. 6 para. 14
s. 835Q inserted by 2010 c. 8 Sch. 6 para. 15
s. 835R and cross-heading inserted by 2010 c. 8 Sch. 6 para. 16
s. 835S inserted by 2010 c. 8 Sch. 6 para. 17
s. 835U inserted by 2010 c. 8 Sch. 6 para. 19
s. 835V inserted by 2010 c. 8 Sch. 6 para. 20
s. 835W inserted by 2010 c. 8 Sch. 6 para. 21
s. 835X inserted by 2010 c. 8 Sch. 6 para. 22
s. 835Y inserted by 2010 c. 8 Sch. 6 para. 23
s. 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. 2
s. 874(6A) inserted by 2013 c. 29 Sch. 11 para. 5
s. 876(1)(1A) substituted for s. 876(1)(2) by 2016 c. 24 Sch. 6 para. 2
s. 878(1A) inserted by 2013 c. 29 Sch. 11 para. 4
s. 888A inserted by 2015 c. 11 s. 23(1)
s. 888B-888D inserted by 2017 c. 10 Sch. 5 para. 1
s. 888E inserted by 2017 c. 10 Sch. 5 para. 3
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. 21
s. 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. 23
s. 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. 112
s. 925A(2) words substituted by 2013 c. 29 Sch. 29 para. 26
s. 925B omitted by 2013 c. 29 Sch. 29 para. 27
s. 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. 29
s. 926(1A) inserted by 2010 c. 8 Sch. 7 para. 113
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. 8
s. 973(3A)(3B) inserted by 2010 c. 33 Sch. 4 para. 2
s. 973(7) inserted by 2013 c. 29 Sch. 19 para. 12
s. 974(7) inserted by 2013 c. 29 Sch. 19 para. 12
s. 975A inserted by 2013 c. 29 Sch. 11 para. 10
s. 991(5) inserted by 2010 c. 4 Sch. 1 para. 563
s. 998A inserted by 2010 c. 8 Sch. 8 para. 259
s. 1005(2A) inserted by 2010 c. 8 Sch. 2 para. 55
s. 1007A inserted by 2010 c. 33 Sch. 2 para. 3(3)
s. 1014(2)(g)(iic) inserted by 2010 c. 8 Sch. 8 para. 285(3)(b)
s. 1014(2)(g)(iib) word repealed by 2010 c. 8 Sch. 8 para. 285(3)(a) Sch. 10 Pt. 11
s. 1014(2)(fa) substituted for word by 2010 c. 8 Sch. 8 para. 327
s. 1014(5)(b)(iiia) inserted by 2014 c. 26 Sch. 11 para. 12
s. 1014(5)(b)(iia) inserted by 2015 c. 33 s. 3(3)
s. 1022(1A) inserted by 2014 c. 26 Sch. 11 para. 13
s. 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 2007
S.I. 2011/2459 art. 2 commences (2011 c. 11)
979Designated international organisations: exceptions from duties to deductE+W+S+N.I.
(1)The Treasury may by order designate for the purposes of this section any international organisation of which the United Kingdom is a member.
(2)The duty to deduct under section 874 (duty to deduct from certain payments of yearly interest) does not apply to a payment of interest made by—
(a)an organisation designated under subsection (1), or
(b)a partnership of which an organisation so designated is a member.
(3)None of the duties to deduct under Chapters 6, 7 (deduction from annual payments, patent royalties and other payments connected with intellectual property) and 14 (directions for duty to deduct to apply in tax avoidance cases) apply to a payment made by an organisation designated under subsection (1).
(4)The duties to deduct under sections 919(2) and 922(2) do not apply in a case where the payer of the manufactured interest or (as the case may be) the manufactured overseas dividend is an organisation designated under subsection (1).
C1Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)