Changes made by Finance Act 2004
2004 c. 12
Made to Income Tax (Earnings and Pensions) Act 2003
207 changes. All changes made by Finance Act 2004
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 429(1A) | inserted | s. 86(1)s. 86(2)(a)(4) | 7 May 2004 | Written in |
| s. 443(1A) | inserted | s. 86(1)s. 86(2)(b)(4) | 7 May 2004 | Written in |
| s. 446E(1)(aa) | inserted | s. 87(2) | 7 May 2004 | Written in |
| s. 446R(1A) | inserted | s. 86(1)s. 86(2)(c)(4) | 7 May 2004 | Written in |
| s. 446IA | inserted | s. 86(6) | 7 May 2004 | Written in |
| s. 449(1A) | inserted | s. 86(1)s. 86(2)(d)(4) | 7 May 2004 | Written in |
| s. 443(1)(ba) | inserted | s. 86(1)s. 86(2)(b)(3) | 7 May 2004 | Written in |
| s. 446NA | inserted | s. 86(7) | 7 May 2004 | Written in |
| s. 429(4) | words substituted | s. 86(1)s. 86(2)(a)(5) | 7 May 2004 | Written in |
| s. 446R(4) | words substituted | s. 86(1)s. 86(2)(c)(5) | 7 May 2004 | Written in |
| s. 429(1)(ba) | inserted | s. 86(1)s. 86(2)(a)(3) | 7 May 2004 | Written in |
| s. 446E(3)-(10) | substituted for s. 446E(3)-(6) | s. 87(3) | 7 May 2004 | Written in |
| s. 446R(1)(ba) | inserted | s. 86(1)s. 86(2)(c)(3) | 7 May 2004 | Written in |
| s. 449(3) | words substituted | s. 86(1)s. 86(2)(d)(5) | 7 May 2004 | Written in |
| s. 449(1)(ba) | inserted | s. 86(1)s. 86(2)(d)(3) | 7 May 2004 | Written in |
| s. 443(4) | words substituted | s. 86(1)s. 86(2)(b)(5) | 7 May 2004 | Written in |
| s. 489(4) | inserted | s. 88(4) | 18 Jun 2004 | Written in |
| s. 421C(2) | words substituted | s. 90(2) | 18 Jun 2004 | Written in |
| s. 505(4A) | inserted | s. 88(5) | 18 Jun 2004 | Written in |
| s. 524(1)(c) and word | inserted | s. 88(7) | 18 Jun 2004 | Written in |
| s. 701(2)(c)(iii) | words inserted | s. 88(9)(c) | 18 Jun 2004 | Written in |
| s. 701(2)(c)(ii) | repealed | s. 88(9)(b) Sch. 42 Pt. 2(11) | 18 Jun 2004 | Written in |
| s. 421G | repealed | s. 88(2) Sch. 42 Pt. 2(11) | 18 Jun 2004 | Written in |
| s. 472(2) | words substituted | s. 90(3) | 18 Jun 2004 | Written in |
| s. 421F(1) | words substituted | s. 89(2) | 18 Jun 2004 | Written in |
| s. 519(1)(c) and word | inserted | s. 88(6) | 18 Jun 2004 | Written in |
| s. 701(2)(c)(ia) | words substituted | s. 88(9)(a) | 18 Jun 2004 | Written in |
| s. 421F(1A) | inserted | s. 89(3) | 18 Jun 2004 | Written in |
| s. 477(3)(c) | words substituted | s. 90(4) | 18 Jun 2004 | Written in |
| s. 506(4A) | inserted | s. 88(5) | 18 Jun 2004 | Written in |
| s. 431A | inserted | s. 88(3) | 18 Jun 2004 | Written in |
| s. 701(3A) | inserted | s. 88(10) | 18 Jun 2004 | Written in |
| Sch. 5 para. 11(3) | repealed | s. 96(4)(e) Sch. 42 Pt. 2(13) | 22 Jul 2004 | Written in |
| s. 446R(5) | repealed | Sch. 42 Pt. 2(11) | 22 Jul 2004 | Written in |
| Sch. 6 para. 60 | repealed | Sch. 42 Pt. 2(7) | 22 Jul 2004 | Written in |
| s. 524(1)(a) | word repealed | Sch. 42 Pt. 2(11) | 22 Jul 2004 | Written in |
| s. 87(3A) | inserted | Sch. 13 para. 2(3) | 22 Jul 2004 | Written in |
| s. 286 heading | word substituted | Sch. 17 para. 9(2) | 22 Jul 2004 | Written in |
| s. 389 | substituted | Sch. 17 para. 2(1) | 22 Jul 2004 | Written in |
| Sch. 7 Pt. 3 para. 24 | repealed | Sch. 42 Pt. 2(9) | 22 Jul 2004 | Written in |
| s. 84(1)(ab) | inserted | Sch. 13 para. 2(2)(a) | 22 Jul 2004 | Written in |
| s. 443(5) | repealed | Sch. 42 Pt. 2(11) | 22 Jul 2004 | Written in |
| s. 320(4) | repealed | s. 79(3) Sch. 42 Pt. 2(8) | 22 Jul 2004 | Written in |
| s. 171(3) | words repealed | Sch. 42 Pt. 2(9) | 22 Jul 2004 | Written in |
| Sch. 5 para. 18(2) | words substituted | Sch. 27 para. 17(3) | 22 Jul 2004 | Written in |
| s. 683(3) | extended | Sch. 36 para. 46 | 22 Jul 2004 | Written in |
| s. 294(1) | words substituted | s. 82(2) | 22 Jul 2004 | Written in |
| Sch. 5 para. 11(2)(a)-(c) | repealed | s. 96(4)(a) Sch. 42 Pt. 2(13) | 22 Jul 2004 | Written in |
| Sch. 1 Pt. 2 | words repealed | Sch. 42 Pt. 2(9) | 22 Jul 2004 | Written in |
| s. 577(3) | repealed | Sch. 17 para. 9(4)(b) Sch. 42 Pt. 2(12) | 22 Jul 2004 | Written in |
| s. 114(2)(d) and word | inserted | Sch. 14 para. 2(2) | 22 Jul 2004 | Written in |
| s. 395 | restricted | Sch. 36 para. 54(3)(b) | 22 Jul 2004 | Written in |
| s. 318-318D | substituted for s. 318 | Sch. 13 para. 1 | 22 Jul 2004 | Written in |
| s. 294 heading | word substituted | s. 82(4) | 22 Jul 2004 | Written in |
| s. 170(5) | words inserted | Sch. 14 para. 7(4) | 22 Jul 2004 | Written in |
| s. 236(2)(c) | words inserted | s. 81(2) | 22 Jul 2004 | Written in |
| s. 294(2)-(4) | substituted | s. 82(3) | 22 Jul 2004 | Written in |
| s. 429(5) | repealed | Sch. 42 Pt. 2(11) | 22 Jul 2004 | Written in |
| Sch. 6 para. 245 | repealed | Sch. 42 Pt. 2(12) | 22 Jul 2004 | Written in |
| Sch. 5 para. 11(2)(e) | words substituted | s. 96(4)(d) | 22 Jul 2004 | Written in |
| s. 519(1)(a) | word repealed | Sch. 42 Pt. 2(11) | 22 Jul 2004 | Written in |
| s. 116(2) | words inserted | Sch. 14 para. 3 | 22 Jul 2004 | Written in |
| s. 317(1) | substituted | Sch. 17 para. 1(1) | 22 Jul 2004 | Written in |
| Sch. 5 para. 11(8)-(10) | inserted | s. 96(4)(f) | 22 Jul 2004 | Written in |
| s. 169A | inserted | Sch. 14 para. 6 | 22 Jul 2004 | Written in |
| s. 320(1) | substituted | s. 79(2) | 22 Jul 2004 | Written in |
| s. 84(2A) | inserted | Sch. 13 para. 2(2)(b) | 22 Jul 2004 | Written in |
| s. 114(4) | words inserted | Sch. 14 para. 2(4) | 22 Jul 2004 | Written in |
| Sch. 5 para. 10(2)(3) | substituted for Sch. 5 para. 10(2) | s. 96(3) | 22 Jul 2004 | Written in |
| s. 114(2)(c) | word substituted | Sch. 14 para. 2(2) | 22 Jul 2004 | Written in |
| s. 170(2) | words inserted | Sch. 14 para. 7(3) | 22 Jul 2004 | Written in |
| s. 305(6) | words repealed | Sch. 27 para. 13 Sch. 42 Pt. 2(19) | 22 Jul 2004 | Written in |
| s. 683 | modified | Sch. 36 para. 43(3) | 22 Jul 2004 | Written in |
| s. 320(5) | repealed | s. 79(3) Sch. 42 Pt. 2(8) | 22 Jul 2004 | Written in |
| s. 677 Table B Pt. 2 | entry repealed | Sch. 17 para. 9(5) Sch. 42 Pt. 2(12) | 22 Jul 2004 | Written in |
| s. 394 | restricted | Sch. 36 para. 54(2) | 22 Jul 2004 | Written in |
| s. 40(5)(b) | substituted | Sch. 27 para. 12 | 22 Jul 2004 | Written in |
| Sch. 6 para. 61 | repealed | Sch. 42 Pt. 2(7) | 22 Jul 2004 | Written in |
| Sch. 5 para. 18(1) | words substituted | Sch. 27 para. 17(2) | 22 Jul 2004 | Written in |
| s. 270A | inserted | Sch. 13 para. 3 | 22 Jul 2004 | Written in |
| s. 114(3A) | inserted | Sch. 14 para. 2(3) | 22 Jul 2004 | Written in |
| s. 54(2) | words substituted | Sch. 12 para. 17(2) | 22 Jul 2004 | Written in |
| s. 449(4) | repealed | Sch. 42 Pt. 2(11) | 22 Jul 2004 | Written in |
| s. 394 | restricted | Sch. 36 para. 55(2) | 22 Jul 2004 | Written in |
| Sch. 1 Pt. 2 | words inserted | Sch. 27 para. 15 | 22 Jul 2004 | Written in |
| s. 95(3A) | inserted | Sch. 13 para. 2(4) | 22 Jul 2004 | Written in |
| s. 286(1) | word substituted | Sch. 17 para. 9(2) | 22 Jul 2004 | Written in |
| Sch. 5 para. 8 | words inserted | s. 96(2) | 22 Jul 2004 | Written in |
| Sch. 5 para. 18(8) | words repealed | Sch. 27 para. 17(4) Sch. 42 Pt. 2(19) | 22 Jul 2004 | Written in |
| Sch. 5 para. 11(2)(ca) | inserted | s. 96(4)(b) | 22 Jul 2004 | Written in |
| s. 170(1A) | inserted | Sch. 14 para. 7(2) | 22 Jul 2004 | Written in |
| Sch. 5 para. 11A 11B and cross-heading | inserted | s. 96(5) | 22 Jul 2004 | Written in |
| s. 171(2) | words repealed | Sch. 42 Pt. 2(9) | 22 Jul 2004 | Written in |
| s. 577(2) | word substituted | Sch. 17 para. 9(4)(a) | 22 Jul 2004 | Written in |
| s. 237(3)(a) | words substituted | Sch. 14 para. 8 | 22 Jul 2004 | Written in |
| Sch. 5 para. 59 | words inserted | Sch. 27 para. 17(5) | 22 Jul 2004 | Written in |
| Sch. 6 para. 166(3) | repealed | Sch. 42 Pt. 2(12) | 22 Jul 2004 | Written in |
| s. 114(2) | word repealed | Sch. 42 Pt. 2(9) | 22 Jul 2004 | Written in |
| s. 385 | substituted | Sch. 27 para. 14 | 22 Jul 2004 | Written in |
| Sch. 5 para. 11(2)(d) | words inserted | s. 96(4)(c) | 22 Jul 2004 | Written in |
| Sch. 6 para. 58 | repealed | Sch. 42 Pt. 2(7) | 22 Jul 2004 | Written in |
| s. 248A | inserted | s. 81(1) | 22 Jul 2004 | Written in |
| s. 394 | restricted | Sch. 36 para. 54(3)(a) | 22 Jul 2004 | Written in |
| s. 155-164 | substituted for s. 155-166 | Sch. 14 para. 5 | 22 Jul 2004 | Written in |
| Sch. 6 para. 59 | repealed | Sch. 42 Pt. 2(7) | 22 Jul 2004 | Written in |
| s. 395 | modified | Sch. 36 para. 55(3) | 22 Jul 2004 | Written in |
| s. 554(1)(a) | word substituted | Sch. 17 para. 9(3) | 22 Jul 2004 | Written in |
| s. 119 | words inserted | Sch. 14 para. 4 | 22 Jul 2004 | Written in |
| s. 481(4A)(40B) | inserted | Sch. 16 para. 3(4)(d) | 1 Sep 2004 | Written in |
| s. 700(4A) | inserted | Sch. 16 para. 4(3) | 1 Sep 2004 | Written in |
| Sch. 1 Pt. 2 | words substituted | Sch. 16 para. 7(3) | 1 Sep 2004 | Written in |
| s. 482(6)(7) | added | Sch. 16 para. 3(5)(c) | 1 Sep 2004 | Written in |
| s. 426(1)-(3) | substituted for s. 426(1)-(4) | Sch. 16 para. 1(2) | 1 Sep 2004 | Written in |
| s. 721(1) | words inserted | Sch. 16 para. 7(2) | 1 Sep 2004 | Written in |
| s. 484(7) | words repealed | Sch. 16 para. 7(1) Sch. 42 Pt. 2(10) | 1 Sep 2004 | Written in |
| s. 482(1) | words substituted | Sch. 16 para. 3(5)(b) | 1 Sep 2004 | Written in |
| s. 481 heading | words substituted | Sch. 16 para. 3(4)(a) | 1 Sep 2004 | Written in |
| s. 438(1)-(3) | substituted for s. 438(1)-(4) | Sch. 16 para. 2(2) | 1 Sep 2004 | Written in |
| s. 476(1)-(3) | substituted for s. 476(1)-(4) | Sch. 16 para. 3(2) | 1 Sep 2004 | Written in |
| s. 482 heading | words substituted | Sch. 16 para. 3(5)(a) | 1 Sep 2004 | Written in |
| s. 428A | inserted | Sch. 16 para. 1(3) | 1 Sep 2004 | Written in |
| s. 481(2) | words substituted | Sch. 16 para. 3(4)(c) | 1 Sep 2004 | Written in |
| s. 481(1) | words substituted | Sch. 16 para. 3(4)(b) | 1 Sep 2004 | Written in |
| s. 698(2A) | inserted | Sch. 16 para. 4(2) | 1 Sep 2004 | Written in |
| s. 442A | inserted | Sch. 16 para. 2(3) | 1 Sep 2004 | Written in |
| s. 480(7) | repealed | Sch. 16 para. 3(3) Sch. 42 Pt. 2(10) | 1 Sep 2004 | Written in |
| Sch. 6 para. 82 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 308 | substituted | s. 201(2) | 6 Apr 2006 | Written in |
| s. 566(4) | words substituted | Sch. 31 para. 3(2) | 6 Apr 2006 | Written in |
| Sch. 6 para. 90 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 683(3) | words substituted | Sch. 31 para. 14(2) | 6 Apr 2006 | Written in |
| Sch. 6 para. 73 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 568 | word substituted | Sch. 31 para. 5 | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 16 | repealed | Sch. 31 para. 12 Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 327(5) | words substituted | Sch. 35 para. 60(3) | 6 Apr 2006 | Written in |
| s. 407(3) | repealed | Sch. 35 para. 62(3) Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 394(3) | words substituted | s. 249(7) | 6 Apr 2006 | Written in |
| s. 636B | applied (with modifications) | Sch. 36 para. 35(4) | 6 Apr 2006 | Written in |
| s. 399(1) | words substituted | s. 249(9) | 6 Apr 2006 | Written in |
| s. 721 | applied | s. 173(11) | 6 Apr 2006 | Written in |
| Sch. 1 Pt. 2 | words inserted | Sch. 31 para. 15 | 6 Apr 2006 | Written in |
| Sch. 1 Pt. 2 | words inserted | s. 249(12) | 6 Apr 2006 | Written in |
| s. 408(2) | repealed | Sch. 35 para. 63(3) Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 492(2) | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Sch. 6 para. 80(1)-(5) | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 327(4) | entry repealed | Sch. 35 para. 60(2) Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 218(4) | words substituted | Sch. 35 para. 58 | 6 Apr 2006 | Written in |
| s. 407(2)(a)(aa) | substituted for s. 407(2)(a) | Sch. 35 para. 62(2) | 6 Apr 2006 | Written in |
| Sch. 6 para. 92-95 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 395 | substituted for s. 395-397 | s. 249(8) | 6 Apr 2006 | Written in |
| s. 610(1)(a) | words substituted | Sch. 31 para. 8(2)(a) | 6 Apr 2006 | Written in |
| s. 408(1) | words substituted | Sch. 35 para. 63(2) | 6 Apr 2006 | Written in |
| s. 611(3) | words substituted | Sch. 31 para. 9 | 6 Apr 2006 | Written in |
| s. 683(3) | words inserted | Sch. 31 para. 14(3) | 6 Apr 2006 | Written in |
| s. 381(c)(d) | substituted for s. 381(c)-(e) | Sch. 35 para. 61 | 6 Apr 2006 | Written in |
| s. 307(1) | words inserted | s. 201(1) | 6 Apr 2006 | Written in |
| s. 393-393B | substituted for s. 393 | s. 249(3) | 6 Apr 2006 | Written in |
| Sch. 1 Pt. 1 | words inserted | Sch. 35 para. 65(2) | 6 Apr 2006 | Written in |
| s. 610 heading | words substituted | Sch. 31 para. 8(5) | 6 Apr 2006 | Written in |
| s. 566(4) | words inserted | Sch. 31 para. 3(4) | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 5A | restricted | Sch. 36 para. 43(2) | 6 Apr 2006 | Written in |
| s. 683(4) | repealed | Sch. 31 para. 14(4) Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Sch. 6 para. 98 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 394(2) | words substituted | s. 249(6) | 6 Apr 2006 | Written in |
| s. 610(3) | words substituted | Sch. 31 para. 8(3) | 6 Apr 2006 | Written in |
| Sch. 1 Pt. 2 | entries repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Sch. 6 para. 89 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 408 heading | words substituted | Sch. 35 para. 63(4) | 6 Apr 2006 | Written in |
| s. 54(1) | words substituted | Sch. 35 para. 56 | 6 Apr 2006 | Written in |
| s. 307(1A)(1B) | inserted | s. 248(2) | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 13 | repealed | Sch. 31 para. 10 Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 399A 400 | substituted for s. 400 | s. 249(11) | 6 Apr 2006 | Written in |
| Pt. 6 Ch. 2 heading | words substituted | s. 249(2) | 6 Apr 2006 | Written in |
| s. 644(2) | word substituted | Sch. 31 para. 13 | 6 Apr 2006 | Written in |
| s. 56(8) | words substituted | Sch. 35 para. 57 | 6 Apr 2006 | Written in |
| s. 399(2) | words substituted | s. 249(10) | 6 Apr 2006 | Written in |
| Sch. 6 para. 125(3) | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 307(2) | words substituted | s. 248(3) | 6 Apr 2006 | Written in |
| Pt. 6 Ch. 1 | repealed | s. 247 Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Sch. 6 para. 161 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 610(4) | substituted | Sch. 31 para. 8(4) | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 6 | repealed | Sch. 31 para. 7 Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Sch. 6 para. 79 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 7 | repealed | Sch. 31 para. 7 Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 5A | modified | Sch. 36 para. 44 45 | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 9 | repealed | Sch. 31 para. 7 Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 308A | inserted | Sch. 33 para. 3 | 6 Apr 2006 | Written in |
| s. 563 | words substituted | Sch. 35 para. 64 | 6 Apr 2006 | Written in |
| s. 23(3) | words substituted | Sch. 35 para. 55 | 6 Apr 2006 | Written in |
| Sch. 1 Pt. 2 | words inserted | Sch. 35 para. 65(3) | 6 Apr 2006 | Written in |
| Sch. 6 para. 99 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 355 | restricted | Sch. 33 para. 1(5) | 6 Apr 2006 | Written in |
| s. 566(4) | entry repealed | Sch. 31 para. 3(3) Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 565 | words substituted | Sch. 31 para. 2 | 6 Apr 2006 | Written in |
| s. 567(4)(a) | word substituted | Sch. 31 para. 4 | 6 Apr 2006 | Written in |
| Sch. 7 para. 41 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 5A | inserted | Sch. 31 para. 6 | 6 Apr 2006 | Written in |
| s. 394(1A) | inserted | s. 249(5) | 6 Apr 2006 | Written in |
| s. 224 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Sch. 6 para. 72 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 8 | repealed | Sch. 31 para. 7 Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 56(8) | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 315(5) | words substituted | Sch. 35 para. 59 | 6 Apr 2006 | Written in |
| Pt. 9 Ch. 15A | inserted | Sch. 31 para. 11 | 6 Apr 2006 | Written in |
| Sch. 6 para. 97 | repealed | Sch. 42 Pt. 3 | 6 Apr 2006 | Written in |
| s. 610(1)(b) | words substituted | Sch. 31 para. 8(2)(b) | 6 Apr 2006 | Written in |
| Pt. 5 Ch. 2 | restricted | Sch. 33 para. 1(5) | 6 Apr 2006 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.