Source: http://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/484
Timestamp: 2013-05-21 20:41:46
Document Index: 295258226

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

Finance Act 2004 (c. 12)Section 484Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ParagraphNext: ParagraphPlain ViewPrint Options
Changes 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.681DP(c) substituted by 2012 c. 14 Sch. 16 para. 134Changes 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. 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. 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. 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. 74ZA inserted by 2010 c. 13 Sch. 3 para. 5s. 97A(1) word substituted by 2012 c. 14 Sch. 8 para. 9s. 97A(2) words substituted by 2012 c. 14 Sch. 8 para. 9s. 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. 127A and cross-heading inserted by 2010 c. 13 s. 25(4)s. 127B inserted by 2012 c. 14 s. 10(4)s. 127ZA inserted by 2011 c. 11 Sch. 14 para. 3(4)s. 173A inserted by 2007 c. 11 Sch. 16 para. 5(3)s. 173A(1) words substituted by 2012 c. 14 Sch. 7 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. 173B inserted by 2012 c. 14 Sch. 6 para. 13s. 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(2) words substituted by 2012 c. 14 Sch. 7 para. 12s. 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. 256A inserted by 2011 c. 11 s. 42(4)s. 257EA applied by 1992 c. 12 Sch. 5BB para. 3(1) (as inserted) by 2012 c. 14 Sch. 6 para. 5s. 280A inserted by 2007 c. 11 Sch. 16 para. 20(3)s. 280B inserted by 2012 c. 14 Sch. 8 para. 3s. 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(1) words substituted by 2012 c. 14 Sch. 8 para. 6(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(5) words omitted by 2012 c. 14 Sch. 8 para. 6(4)s. 292B inserted by 2012 c. 14 Sch. 6 para. 17s. 297A inserted by 2007 c. 11 Sch. 16 para. 3(3)s. 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. 312A inserted by 2012 c. 14 Sch. 8 para. 15s. 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. 438A inserted by 2010 c. 13 Sch. 7 para. 3s. 496A 496B inserted by S.I. 2010/157 art. 3(3)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)(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. 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. 735 735A substituted for s. 735 by 2008 c. 9 Sch. 7 para. 169s. 809B applied by 2003 c. 1 s. 41C(7) (as inserted) by 2008 c. 9 Sch. 7 para. 22s. 809C(1)(b) substituted by 2012 c. 14 Sch. 12 para. 2(2)s. 809C(1A)(1B) inserted by 2012 c. 14 Sch. 12 para. 2(3)s. 809C(4) words substituted by 2012 c. 14 Sch. 12 para. 2(4)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(1A)(1B) inserted by 2009 c. 10 Sch. 27 para. 3(3)s. 809E(1) words inserted by 2009 c. 10 Sch. 27 para. 4(3)s. 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(5A) inserted by 2011 c. 11 Sch. 2 para. 41s. 809G(2)(c) words substituted by 2012 c. 14 Sch. 39 para. 32(2)(d)s. 809H(1)(c) substituted by 2012 c. 14 Sch. 12 para. 3(2)s. 809H(1A) inserted by 2012 c. 14 Sch. 12 para. 3(3)s. 809H(3A) inserted by 2012 c. 11 s. 26(5)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. 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)(ca) inserted by 2011 c. 11 Sch. 2 para. 42s. 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. 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 inserted 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(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(6)-(10) inserted by 2012 c. 14 Sch. 12 para. 10s. 809VA-809O and cross-heading inserted by 2012 c. 14 Sch. 12 para. 7s. 809YA-809YD inserted by 2012 c. 14 Sch. 12 para. 18s. 809YE inserted by 2012 c. 14 Sch. 14 para. 35s. 809Z8-809Z10 inserted by 2012 c. 14 Sch. 12 para. 16s. 809Z7 heading substituted by 2012 c. 14 Sch. 12 para. 15s. 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. 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. 809Z7(4)-(4B) substituted for s. 809Z7(4) by 2011 c. 11 Sch. 2 para. 43s. 809Z7(7) omitted by 2012 c. 14 Sch. 12 para. 14s. 809ZA(3)-(6) substituted for s. 809ZA(3) by 2010 c. 4 Sch. 1 para. 548s. 809ZB repealed by 2010 c. 4 Sch. 1 para. 549 Sch. 3 Pt. 1s. 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. 550s. 809ZE 809ZF inserted by 2010 c. 4 Sch. 1 para. 551s. 809ZJ(8) modified (temp.) by 2011 c. 11 Sch. 3 para. 31(a)s. 809AZE substituted by 2010 c. 8 Sch. 8 para. 273s. 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. 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. 925A-925F inserted by 2010 c. 8 Sch. 7 para. 112s. 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. 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 2007:Commencement 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. 2-4 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(h) commences (2007 c. 29)S.I. 2010/862 art. 2 commences (2008 c. 17)S.I. 2011/2459 art. 2 commences (2011 c. 11)S.I. 2012/1901 art. 2(a) art. 2(b) art. 2(c) commences (2012 c. 14)This section has no associated Explanatory Notes484In paragraph 4 of Schedule 29A (investment-regulated pension schemes) for sub-paragraph (2) substitute—E+W+S+N.I.“(2)For the purposes of sub-paragraph (1) whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”