OpenLegislation

Changes made by Finance Act 2003

2003 c. 14

Made to Income and Corporation Taxes Act 1988

241 changes. All changes made by Finance Act 2003

Provision changed Change By In force Text
Sch. 15 para. 18(4) inserted s. 172(4) 6 Apr 1988 Written in
Sch. 15 para. 12(b) words inserted s. 172(1)(b) 6 Apr 1988 Written in
s. 460(3)(b) words inserted s. 172(5) 6 Apr 1988 Written in
Sch. 15 para. 3(8)(c) omitted s. 172(3) 6 Apr 1988 Written in
Sch. 15 para. 12(a) words inserted s. 172(1)(a) 6 Apr 1988 Written in
Sch. 15 para. 12 heading words substituted s. 172(2) 6 Apr 1988 Written in
Sch. 15 para. 3(8)(b)(iii) omitted s. 172(3) 6 Apr 1988 Written in
Sch. 25 para. 11(3)(a) substituted Sch. 42 para. 3(2) 27 Nov 2002 Written in
Sch. 25 para. 6(2A) word repealed Sch. 42 para. 2(3) Sch. 43 Pt. 5(2) 27 Nov 2002 Written in
Sch. 25 para. 6(4C) words substituted Sch. 42 para. 2(5) 27 Nov 2002 Written in
Sch. 25 para. 11A 11B inserted Sch. 42 para. 4 27 Nov 2002 Written in
Sch. 25 para. 11(3)(c) and word added Sch. 42 para. 3(3) 27 Nov 2002 Written in
Sch. 25 para. 6(2B)(2C) inserted Sch. 42 para. 2(4) 27 Nov 2002 Written in
Sch. 25 para. 6(2A)(d)-(f) and words added Sch. 42 para. 2(3) 27 Nov 2002 Written in
Sch. 25 para. 6(1)(c) words substituted Sch. 42 para. 2(2) 27 Nov 2002 Written in
s. 547(1)(b) words inserted Sch. 34 para. 7(3) 9 Apr 2003 Written in
s. 539(3) words substituted Sch. 34 para. 13 9 Apr 2003 Written in
s. 539(2)(e)(f) and word added Sch. 34 para. 1(2) 9 Apr 2003 Written in
s. 547(1)(a) words inserted Sch. 34 para. 7(2) 9 Apr 2003 Written in
s. 547A(3)(d)(ia) substituted for word Sch. 34 para. 8(6) 9 Apr 2003 Written in
s. 547A(3)(a) words inserted Sch. 34 para. 8(2) 9 Apr 2003 Written in
s. 547(9) words substituted Sch. 34 para. 7(10)(a) 9 Apr 2003 Written in
s. 547A(3)(b) words inserted Sch. 34 para. 8(3) 9 Apr 2003 Written in
s. 547(5AA) words substituted Sch. 34 para. 7(9) 9 Apr 2003 Written in
Pt. 13 Ch. 2 modified Sch. 34 para. 15 9 Apr 2003 Written in
s. 548(1)(a) words inserted Sch. 34 para. 9(2) 9 Apr 2003 Written in
s. 539A inserted Sch. 34 para. 2 9 Apr 2003 Written in
s. 539(3) words inserted Sch. 34 para. 6 9 Apr 2003 Written in
s. 547(1)(d)(ia) substituted for word Sch. 34 para. 7(6) 9 Apr 2003 Written in
s. 540(2) repealed Sch. 34 para. 14 Sch. 43 Pt. 3(13) 9 Apr 2003 Written in
s. 547A(6) word inserted Sch. 34 para. 8(7) 9 Apr 2003 Written in
s. 552(6) modified Sch. 34 para. 5 9 Apr 2003 Written in
s. 547A(3)(d) words inserted Sch. 34 para. 8(5) 9 Apr 2003 Written in
s. 547A(3)(cc) inserted Sch. 34 para. 8(4) 9 Apr 2003 Written in
s. 547(1)(d)(ii) words inserted Sch. 34 para. 7(7) 9 Apr 2003 Written in
s. 551A(1)(b) words substituted Sch. 34 para. 11 9 Apr 2003 Written in
s. 547(1)(d) words inserted Sch. 34 para. 7(5) 9 Apr 2003 Written in
s. 547(9A) inserted Sch. 34 para. 7(11) 9 Apr 2003 Written in
s. 547(10) words substituted Sch. 34 para. 7(12) 9 Apr 2003 Written in
s. 539(3) words inserted Sch. 34 para. 1(3) 9 Apr 2003 Written in
s. 547A(10) word inserted Sch. 34 para. 8(8)(b) 9 Apr 2003 Written in
s. 547(9)(b) words substituted Sch. 34 para. 7(10)(b) 9 Apr 2003 Written in
s. 547A(10)(a) word inserted Sch. 34 para. 8(8)(a) 9 Apr 2003 Written in
s. 548(1)(c) words inserted Sch. 34 para. 9(3) 9 Apr 2003 Written in
s. 547(1)(cc) inserted Sch. 34 para. 7(4) 9 Apr 2003 Written in
s. 551(1)(b) words substituted Sch. 34 para. 10 9 Apr 2003 Written in
s. 547(4A) inserted Sch. 34 para. 7(8) 9 Apr 2003 Written in
Pt. 13 Ch. 2 modified Sch. 34 para. 3 9 Apr 2003 Written in
s. 432E(1) words substituted Sch. 33 para. 10(2) 10 Jul 2003 Written in
s. 806M(2)-(5) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 349B(7)(b)(ii) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 806L(2) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 1A(2)(d) and word inserted Sch. 35 para. 1(2) 10 Jul 2003 Written in
s. 76(2B)(b) words substituted Sch. 33 para. 12(1) 10 Jul 2003 Written in
s. 755A(3) word substituted Sch. 33 para. 13(8) 10 Jul 2003 Written in
s. 730A(6B) words substituted Sch. 38 para. 20(a) 10 Jul 2003 Written in
Sch. 25 para. 5(3)-(5) inserted s. 201(1) 10 Jul 2003 Written in
s. 730A(4A)(4B) inserted Sch. 38 para. 11(4) 10 Jul 2003 Written in
s. 737C(4) repealed Sch. 38 para. 1(b) Sch. 43 Pt. 3(15) 10 Jul 2003 Written in
s. 442A(3A) inserted Sch. 33 para. 23(3) 10 Jul 2003 Written in
s. 441(1) words repealed Sch. 33 para. 12(3) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 468O(2)-(4) repealed Sch. 43 Pt. 5(3) 10 Jul 2003 Written in
s. 214(2) words substituted Sch. 18 para. 3(4) 10 Jul 2003 Written in
Act Tax Acts modified s. 148(1) 10 Jul 2003 Written in
s. 468PA 468PB inserted s. 203(9) 10 Jul 2003 Written in
s. 815C(1) words substituted s. 198(1)(2) 10 Jul 2003 Written in
Sch. A1 inserted Sch. 25 10 Jul 2003 Written in
Sch. 25 para. 6(2A) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 444BB(3)(b) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 441(2) words repealed Sch. 33 para. 12(3) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 839 applied s. 45(6) 10 Jul 2003 Written in
Sch. 28AA para. 5(6)(b) words repealed Sch. 33 para. 13(10) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 737E(8)(b) substituted Sch. 38 para. 8 10 Jul 2003 Written in
s. 342A inserted Sch. 41 para. 3 10 Jul 2003 Written in
s. 11AA inserted s. 149(2) 10 Jul 2003 Written in
s. 797(1) words substituted s. 154(2) 10 Jul 2003 Written in
s. 806L(5) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 710(3)(f) inserted Sch. 39 para. 5(4) 10 Jul 2003 Written in
s. 839 applied s. 58(5) 10 Jul 2003 Written in
s. 797(2) words substituted s. 154(3) 10 Jul 2003 Written in
s. 338B(4)(b) words substituted s. 153(1)(a) 10 Jul 2003 Written in
Sch. 15 para. 24(3)(c) words substituted Sch. 27 para. 1(4) 10 Jul 2003 Written in
s. 794(2)(bb) modified s. 153(2)(a) 10 Jul 2003 Written in
Sch. 24 para. 1 words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 432E(2A) inserted Sch. 33 para. 10(4) 10 Jul 2003 Written in
Act Corporation Tax Acts modified s. 150 10 Jul 2003 Written in
s. 468P(8) repealed Sch. 43 Pt. 5(3) 10 Jul 2003 Written in
s. 403E(5) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 444AB inserted Sch. 33 para. 19(1) 10 Jul 2003 Written in
s. 566(1A) inserted s. 147(1) 10 Jul 2003 Written in
s. 730A(4) words added Sch. 38 para. 11(3) 10 Jul 2003 Written in
s. 606(13) substituted Sch. 27 para. 1(2) 10 Jul 2003 Written in
s. 737C(11A) words inserted Sch. 38 para. 17 10 Jul 2003 Written in
s. 444A(3) words inserted Sch. 33 para. 24(2) 10 Jul 2003 Written in
s. 806L(7) substituted Sch. 27 para. 1(3) 10 Jul 2003 Written in
s. 76(2C) modified Sch. 33 para. 7(3) 10 Jul 2003 Written in
s. 444AA inserted Sch. 33 para. 18(1) 10 Jul 2003 Written in
s. 804C(4) words substituted Sch. 33 para. 11(3) 10 Jul 2003 Written in
s. 727A(1) words inserted Sch. 38 para. 15 10 Jul 2003 Written in
s. 806L(4) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 839 applied s. 53(2) 10 Jul 2003 Written in
s. 349(6) words inserted s. 202(3) 10 Jul 2003 Written in
s. 431(2ZA)-(2ZE) inserted Sch. 33 para. 22(1) 10 Jul 2003 Written in
s. 839 applied Sch. 4 para. 1(2) 10 Jul 2003 Written in
s. 737A(2A) inserted Sch. 38 para. 2(4) 10 Jul 2003 Written in
Sch. 15 para. 24(3)(b) words substituted Sch. 27 para. 1(4) 10 Jul 2003 Written in
s. 431(2) words inserted Sch. 33 para. 20(2) 10 Jul 2003 Written in
s. 737E(3) words inserted Sch. 38 para. 13(3) 10 Jul 2003 Written in
s. 804A(1)(a) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 547(6A) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 12(3)(da) inserted Sch. 41 para. 1(2) 10 Jul 2003 Written in
s. 730A(6B) words substituted Sch. 38 para. 20(b) 10 Jul 2003 Written in
s. 468M substituted for s. 468M 468N s. 203(3) 10 Jul 2003 Written in
s. 12(7ZA) inserted Sch. 41 para. 1(5) 10 Jul 2003 Written in
s. 737E(2) word inserted Sch. 38 para. 13(2) 10 Jul 2003 Written in
s. 213(11)(a) words substituted Sch. 18 para. 3(3) 10 Jul 2003 Written in
s. 76(2B)(a) words substituted Sch. 33 para. 6(6)(a) 10 Jul 2003 Written in
s. 839 applied s. 108(1) 10 Jul 2003 Written in
s. 468P(1) word substituted s. 203(8)(a) 10 Jul 2003 Written in
s. 432A(9B) repealed Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 432E(2)(a) repealed Sch. 33 para. 10(3)(a) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 468O sidenote words inserted s. 203(7) 10 Jul 2003 Written in
s. 469A(1)(c) words substituted s. 183(2) 10 Jul 2003 Written in
s. 806L(1) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 468P(9) repealed Sch. 43 Pt. 5(3) 10 Jul 2003 Written in
Sch. 25 para. 11(3) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 737C(3)(b) word repealed Sch. 38 para. 1(a) Sch. 43 Pt. 3(15) 10 Jul 2003 Written in
s. 431(2) words inserted Sch. 33 para. 25 10 Jul 2003 Written in
s. 727A(1) words substituted Sch. 38 para. 4 10 Jul 2003 Written in
Sch. 19AA para. 4(5) words substituted Sch. 33 para. 27 10 Jul 2003 Written in
s. 730A(8A) inserted Sch. 38 para. 10 10 Jul 2003 Written in
s. 731(2D) words substituted Sch. 38 para. 6 10 Jul 2003 Written in
s. 797(2A) inserted s. 154(4) 10 Jul 2003 Written in
s. 402(3B) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 12(7) words inserted Sch. 41 para. 1(4) 10 Jul 2003 Written in
s. 436(3)(a) words repealed Sch. 33 para. 1(3)(b) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 403E(1)(a) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 839 applied Sch. 4 para. 12(2) 10 Jul 2003 Written in
s. 788(2) words substituted s. 198(1)(2) 10 Jul 2003 Written in
s. 469A(2) words repealed Sch. 43 Pt. 3(17) 10 Jul 2003 Written in
s. 431(2) words inserted Sch. 33 para. 29 10 Jul 2003 Written in
Sch. 29 para. 32 Table entry repealed Sch. 43 Pt. 4(1) 10 Jul 2003 Written in
s. 468O(1) words substituted s. 203(5) 10 Jul 2003 Written in
s. 468P(4) repealed Sch. 43 Pt. 5(3) 10 Jul 2003 Written in
s. 1A(5) words inserted Sch. 35 para. 1(3) 10 Jul 2003 Written in
Act Tax Acts modified s. 195 10 Jul 2003 Written in
s. 801(1A)(b) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 138-140 continued by 2003 c. 1, s. 418(4) (as substituted) Sch. 22 para. 2(1) 10 Jul 2003 Written in
s. 12(5B) inserted Sch. 41 para. 1(3) 10 Jul 2003 Written in
s. 403E(2) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 814(1) modified s. 153(2)(a) 10 Jul 2003 Written in
s. 209B(4) words substituted Sch. 18 para. 3(2) 10 Jul 2003 Written in
s. 828(4) word inserted s. 180(2) 10 Jul 2003 Written in
s. 349B(2)(b) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 434A(3) word substituted Sch. 33 para. 6(7)(b) 10 Jul 2003 Written in
s. 730A(4) words substituted Sch. 38 para. 11(2) 10 Jul 2003 Written in
s. 839 applied Sch. 26 para. 7(3) 10 Jul 2003 Written in
s. 79B inserted s. 180(1) 10 Jul 2003 Written in
s. 439B(3)(a) words repealed Sch. 33 para. 1(4)(b) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 76(2B)(c) and word inserted Sch. 33 para. 6(6)(b) 10 Jul 2003 Written in
s. 441(4)(a) words substituted Sch. 33 para. 1(4)(a) 10 Jul 2003 Written in
s. 349(3)(j)(k) and word inserted s. 202(2) 10 Jul 2003 Written in
Sch. 15 para. 25(2)(c) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 804C(5) words substituted Sch. 33 para. 11(3) 10 Jul 2003 Written in
s. 338B(2)(d) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 327A inserted s. 175(1) 10 Jul 2003 Written in
Sch. 25 para. 6(2C) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 737E sidenote substituted Sch. 38 para. 13(4) 10 Jul 2003 Written in
s. 468P(5) words repealed Sch. 43 Pt. 5(3) 10 Jul 2003 Written in
Sch. 25 para. 8 words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 437(1A) words substituted Sch. 33 para. 6(9) 10 Jul 2003 Written in
s. 804C(13) substituted Sch. 33 para. 11(4) 10 Jul 2003 Written in
Sch. 24 para. 8 words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 834(1) words inserted s. 149(5) 10 Jul 2003 Written in
s. 215(2) words substituted Sch. 18 para. 3(5) 10 Jul 2003 Written in
s. 441(4)(a) words repealed Sch. 33 para. 1(4)(b) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 640A(1) words substituted s. 174(1) 10 Jul 2003 Written in
s. 730A(1)(b) substituted Sch. 38 para. 5 10 Jul 2003 Written in
s. 468L(4) words substituted s. 203(2) 10 Jul 2003 Written in
s. 748A(2) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 432E(2)(b) words repealed Sch. 33 para. 10(3)(b) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 832(1) words inserted s. 148(6) 10 Jul 2003 Written in
s. 550(3) words substituted Sch. 35 para. 3 10 Jul 2003 Written in
s. 438B(5) words substituted Sch. 33 para. 13(6)(b) 10 Jul 2003 Written in
s. 469A(3) repealed Sch. 43 Pt. 3(17) 10 Jul 2003 Written in
s. 11(1)-(2A) substituted for s. 11(1)(2) s. 149(1) 10 Jul 2003 Written in
s. 444A(3ZA) inserted Sch. 33 para. 24(3) 10 Jul 2003 Written in
s. 444AC-444AE inserted Sch. 33 para. 20(1) 10 Jul 2003 Written in
s. 833(3)(b) words added Sch. 35 para. 5 10 Jul 2003 Written in
s. 737A(5)(a) words inserted Sch. 38 para. 2(6) 10 Jul 2003 Written in
s. 748A(1)(c) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 1(5A) modified s. 132 10 Jul 2003 Written in
s. 755A(11)-(11C) substituted for s. 755A(11) Sch. 33 para. 13(9) 10 Jul 2003 Written in
s. 468O(1A)-(1C) inserted s. 203(6) 10 Jul 2003 Written in
s. 830(4) modified s. 153(2)(a) 10 Jul 2003 Written in
Sch. 15 para. 17(3)(c) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 442A(1) words substituted Sch. 33 para. 23(2) 10 Jul 2003 Written in
s. 839 applied Sch. 4 para. 10(4) 10 Jul 2003 Written in
s. 547(5)(a) words substituted Sch. 35 para. 2(2) 10 Jul 2003 Written in
s. 641A(1) words substituted s. 174(3) 10 Jul 2003 Written in
s. 730BB inserted Sch. 38 para. 12 10 Jul 2003 Written in
s. 827(1G) inserted Sch. 18 para. 3(6) 10 Jul 2003 Written in
s. 790(6A)(b) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 436(3)(a) words substituted Sch. 33 para. 1(3)(a) 10 Jul 2003 Written in
s. 606(13) modified s. 153(2)(a) 10 Jul 2003 Written in
s. 403E(6) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 438B(5)(b) and word repealed Sch. 33 para. 13(6)(a) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 806K(1) modified s. 153(2)(a) 10 Jul 2003 Written in
s. 115(4)(b) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 737A(3) words substituted Sch. 38 para. 2(5) 10 Jul 2003 Written in
s. 442(1) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 737C words inserted Sch. 38 para. 3 10 Jul 2003 Written in
s. 432A(9A) words substituted Sch. 33 para. 26 10 Jul 2003 Written in
s. 737A(1) words substituted Sch. 38 para. 7 10 Jul 2003 Written in
s. 547(9A)(a) words substituted Sch. 35 para. 2(3) 10 Jul 2003 Written in
s. 815A(6) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 434(3A) words substituted Sch. 33 para. 12(2) 10 Jul 2003 Written in
Sch. 23A para. 3 4 modified s. 153(2)(a) 10 Jul 2003 Written in
Sch. 19AA para. 5(5)(c) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 468P(1) words substituted s. 203(8)(b) 10 Jul 2003 Written in
s. 434A(2)(a)(i) words substituted Sch. 33 para. 6(8) 10 Jul 2003 Written in
s. 804B(7)(b) words substituted Sch. 33 para. 11(1)(b) 10 Jul 2003 Written in
s. 804B(7)(a) words substituted Sch. 33 para. 11(1)(a) 10 Jul 2003 Written in
s. 737A(1) words substituted Sch. 38 para. 2(2) 10 Jul 2003 Written in
s. 434(6A)(b) word substituted Sch. 33 para. 6(7)(a) 10 Jul 2003 Written in
Sch. 15 para. 3(8)(b) words repealed Sch. 43 Pt. 3(13) 10 Jul 2003 Written in
s. 403E(4) words substituted s. 153(1)(a) 10 Jul 2003 Written in
s. 699A(4)(b) words substituted Sch. 35 para. 4 10 Jul 2003 Written in
s. 737E(1) word inserted Sch. 38 para. 13(2) 10 Jul 2003 Written in
s. 442A(4) words repealed Sch. 33 para. 23(4) Sch. 43 Pt. 3(12) 10 Jul 2003 Written in
s. 12(7A) words substituted Sch. 41 para. 1(6) 10 Jul 2003 Written in
Sch. 15B para. 1(10)(11) inserted Sch. 40 para. 1 10 Jul 2003 Written in
s. 439B(3)(a) words substituted Sch. 33 para. 1(4)(a) 10 Jul 2003 Written in
s. 737A(2) words substituted Sch. 38 para. 2(3) 10 Jul 2003 Written in
s. 730A(8)(b) words substituted Sch. 38 para. 16 10 Jul 2003 Written in
s. 76(1)(e) substituted for words Sch. 33 para. 8(1) 10 Jul 2003 Written in
s. 432D words inserted Sch. 33 para. 9(1) 10 Jul 2003 Written in
s. 1A(2) word repealed Sch. 35 para. 1(2) Sch. 43 Pt. 3(13) 10 Jul 2003 Written in
s. 469A(1A) inserted s. 183(3) 10 Jul 2003 Written in
s. 95(1A)(e) repealed Sch. 43 Pt. 3(6) 10 Jul 2003 Written in
s. 827(1F) inserted s. 40 27 Nov 2003 Written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data