{
  "url": "https://openlegislation.uk/finance-act-2004/section-280",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-280.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/280",
  "kind": "section",
  "number": "280",
  "heading": "Abbreviations and general index",
  "text": "(1) In this Part—\n“NIA 1965” means the National Insurance Act 1965 (c. 51),\n“NIA(NI) 1966” means the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.)),\n“TMA 1970” means the Taxes Management Act 1970 (c. 9),\n“ICTA 1970” means the Income and Corporation Taxes Act 1970 (c. 10),\n“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),\n“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992 (c. 4),\n“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),\n“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),\n“WRPA 1999” means the Welfare Reform and Pensions Act 1999 (c. 30),\n“WRP(NI)O 1999” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/ 3147 (N.I. 11)),\n“FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8), ...\n“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1), ...\n“ITTOIA 2005” means the Income Tax (Trading and Other Income Act) 2005 ...\n“ITA 2007” means the Income Tax Act 2007,\n“FA 2008” means the Finance Act 2008, ...\n“CTA 2009” means the Corporation Tax Act 2009 and\n“CTA 2010” means the Corporation Tax Act 2010\n“FA 2012” means the Finance Act 2012\n(2) In this Part the following expressions are defined or otherwise explained by the provisions indicated—\nabatement section 279(1)\naccounting periodsection 834(1) of ICTA\nacquiring an interest in property (for the purposes of the taxable property provisions) paragraphs 12 and 27 to 29 of Schedule 29A\nactive member (of a pension scheme)section 151(2)\n. . .. . .\nadditional rate section 6(2) of ITA 2007 (as applied by section 989 of that Act)\n. . .. . .\nannual allowancesection 228\nannual allowance chargesection 227(1)\nannuity protection lump sum death benefitparagraph 16 of Schedule 29\narrangementsection 152(1)\nauthorised surplus paymentsection 177\n. . .. . .\nbasic rate section 6(2) of ITA 2007 (as applied by section 989 of that Act)\nbasic rate limit section 10 of ITA 2007 (as applied by section 989 of that Act)\nbenefits (provided by pension scheme)section 279(2)\n. . .. . .\nthe Board of Inland Revenuesection 279(1)\nborrowing (in Chapter 3)section 163\nbuilding (for the purposes of the taxable property provisions) paragraph 7(2) of Schedule 29A\ncash balance arrangementsection 152(3)\ncash balance benefitssection 152(5)\nchargeable gain section 989 of ITA 2007\ncharity section 989 of ITA 2007\n. . .. . .\nCMP periodic income section 279(1G)\ncollective money purchase arrangement section 152(3A)\ncollective money purchase benefits section 152(5A)\ncollective money purchase scheme section 274ZZB\ncompany section 992 of ITA 2007\ncompensation paymentsection 178\nconsumer prices index section 279(1)\ncontributionsections188(4) to (6) and 195\ndefined benefitssection 152(7)\ndefined benefits arrangementsection 152(6)\ndefined benefits lump sum death benefitparagraph 13 of Schedule 29\n. . .. . .\ndependant (of a member of a registered pension scheme) paragraph 15 of Schedule 28\ndependants' annuity paragraph 17 of Schedule 28\ndependant's flexi-access drawdown fund paragraph 22A of Schedule 28\ndependants' scheme pensionparagraph 16 of Schedule 28\ndependants' short-term annuity paragraph 20 of Schedule 28\n. . .. . .\ndependant's drawdown pension fund paragraph 22 of Schedule 28\ndisqualifying pension credit section 278A\ndormant (in relation to a body corporate) section 279(1E)\ndrawdown pension fund lump sum death benefit paragraph 17 of Schedule 29\nemployee and employer (and employment)section 279(1)\nemployment incomesection 7(2) of ITEPA 2003\nenhanced lifetime allowance regulationssection 256(2)\nentitled (in relation to a lump sum)section 166(2)\nentitled (in relation to a pension)section 165(3)\nflexi-access drawdown fund lump sum death benefit paragraph 17A of Schedule 29\nhigher rate section 6(2) of ITA 2007 (as applied by section 989 of that Act)\nhigher rate limit section 10 of ITA 2007\nholding an interest in a person (for the purposes of the taxable property provisions) paragraph 16(2) to (4) of Schedule 29A\nholding an interest in property (for the purposes of the taxable property provisions) paragraph 13 of Schedule 29A\nholding directly an interest in a vehicle (for the purposes of the taxable property provisions) paragraph 20(3) of Schedule 29A\nholding directly an interest in property (for the purposes of the taxable property provisions) paragraphs 14 and 15 of Schedule 29A\nholding indirectly an interest in a vehicle (for the purposes of the taxable property provisions) paragraph 20(4) of Schedule 29A\nholding indirectly an interest in property (for the purposes of the taxable property provisions)paragraph 16(1) of Schedule 29A\nhybrid arrangementsection 152(8)\nill-health conditionparagraph 1 of Schedule 28\nthe individual (in sections 215 to 219)section 214(5)\nthe Inland Revenuesection 279(1)\ninsurance companysection 275\ninvestment-regulated pension scheme (for the purposes of the taxable property provisions)paragraphs 1 to 3 of Schedule 29A\ninvestments (in relation to a pension scheme)section186(3) and (4)\nliability (in Chapter 3)section 163\n. . .. . .\n. . .. . .\n. . .. . .\n. . .. . .\nlifetime annuityparagraph 3 of Schedule 28\nloan (in Chapter 3)section 162\nlump sum death benefitsection 168(2)\nmarket valuesection 278\nMaster Trust scheme section 274ZZA\nmember (of a pension scheme)section 151(1)\n. . .. . .\nmember's drawdown pension fund paragraph 8 of Schedule 28\nmember's flexi-access drawdown fund paragraph 8A of Schedule 28\nmember’s unsecured pension fundparagraph 8 of Schedule 28\nmoney purchase arrangementsection 152(2)\nmoney purchase benefitssection 152(4)\nnet income section 23 of ITA 2007 (as applied by section 989 of that Act),\nnet pay pension schemesection 191(9)\nnominee (of a member of a registered pension scheme) paragraph 27A of Schedule 28\nnominees' annuity paragraph 27AA of Schedule 28\nnominees' drawdown pension paragraph 27B of Schedule 28\nnominee's flexi-access drawdown fund paragraph 27E of Schedule 28\nnominees' income withdrawal paragraph 27D of Schedule 28\nnominees' short-term annuity paragraph 27C of Schedule 28\nnormal minimum pension agesection 279(1)\noccupational pension schemesection 150(5)\n. . .. . .\noverseas pension schemesection 150(7)\npayment (in Chapter 3)section 161\npayments (made by pension scheme)section 279(2)\npensionsection 165(2)\npensionable age section 279(1)\npension commencement excess lump sum paragraph 3C of Schedule 29\npension commencement lump sumparagraph 1of Schedule 29\npension credit and pension debitsection 279(1)\npension death benefit section 167(2)\npension input amountsection 229\npension input period sections 238 to 238ZB\npension protection lump sum death benefitparagraph 14 of Schedule 29\npension schemesection 150(1)\nthe pension scheme (in sections 215 to 219)section 214(5)\npension sharing order or provisionsection 279(1)\npensioner member (of a pension scheme)section 151(3)\nperiod of account section 989 of ITA 2007\npersonal representatives section 989 of ITA 2007\nproperty investment LLP section 1004 of ITA 2007\npublic service pension schemesection 150(3)\nqualifying recognised overseas pension schemesection 169(2)\nrecognised overseas pension schemesection 150(8)\n. . .. . .\nregistered pension schemesection 150(2)\nrelated dependants' annuity section 278B(1)\nrelated nominees' annuity section 278B(2)\nrelated dependants' scheme pension “section 278B(3)\n. . .. . .\nrelevant UK earningssection 189(2)\nrelevant UK individualsection 189\nrelevant valuation factorsection 276\nrelievable pension contributionssection 188(2) and (3)\nresidential property (for the purposes of the taxable property provisions) paragraphs 7(1), 8 and 9 of Schedule 29A\nretail prices index section 989 of ITA 2007\nscheme administratorsection 270 (but see also sections 271 to 274)\nscheme chargeable paymentsection 241\nscheme-held taxable property section 185B(3)\nscheme managersection 169(3)\nscheme pensionparagraph 2 of Schedule 28\nscheme sanction chargesection 239(1)\n. . .. . .\n. . .. . .\n. . .. . .\nScottish taxpayersection 989 of ITA 2007\nserious ill-health lump sumparagraph 4 of Schedule 29\n. . .. . .\nshort service refund lump sumparagraph 5 of Schedule 29\nshort service refund lump sum chargesection 205(1)\nshort-term annuity paragraph 6 of Schedule 28\nspecial lump sum death benefits chargesection 206\nsponsoring employersection 150(6)\n. . .. . .\nsuccessor (of a member of a registered pension scheme) paragraph 27F of Schedule 28\nsuccessors' annuity paragraph 27FA of Schedule 28\nsuccessors' drawdown pension paragraph 27G of Schedule 28\nsuccessor's flexi-access drawdown fund paragraph 27K of Schedule 28\nsuccessors' income withdrawal paragraph 27J of Schedule 28\nsuccessors' short-term annuity paragraph 27H of Schedule 28\nsums and assets held for the purposes of an arrangementsection 279(3)\nsums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions) paragraph 5 of Schedule 29A\ntaxable property (for the purposes of the taxable property provisions) paragraphs 6, 10 and 11 of Schedule 29A\nthe taxable property provisions paragraph 1(3) of Schedule 29A\ntax year section 4(2) of ITA 2007 (as applied by section 989 of that Act)\nthe tax year 2006-07 etc. section 4(4) of ITA 2007 (as applied by section 989 of that Act)\ntotal income section 23 of ITA 2007 (as applied by section 989 of that Act)\ntotal pension input amountsection 229\n. . .. . .\n. . .. . .\ntrivial commutation lump sumparagraph 7 of Schedule 29\nunauthorised collective money purchase schemesection 274ZZB(4)\nunauthorised employer paymentsection 160(4)\n. . .. . .\nunauthorised Master Trust scheme section 274ZZA(5)\nunauthorised member paymentsection 160(2)\nunauthorised paymentsection 160(5)\nunauthorised payments chargesection 208(1)\nunauthorised payments surchargesection 209(1)\nuncrystallised funds lump sum death benefitparagraph 15 of Schedule 29\nuncrystallised funds pension lump sum paragraph 4A of Schedule 29\n. . .. . .\nvaluation assumptions (in relation to a person)section 277\nvehicle (in the taxable property provisions) paragraph 20(2) of Schedule 29A\nwinding-up lump sumparagraph 10 of Schedule 29\n. . .. . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 280(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 652, Sch. 3 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 280(1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(2), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 280(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 580(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 280(1) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 652 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 280(1) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 280(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 122(a); same word omitted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 13 para. 16(a) (with Sch. 13 Pt. 4) (and see also Finance Act 2012 (c. 14), Sch. 13 para. 2(a))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 280(1) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 53(8)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 280(1) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 580(b) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 280(1) inserted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 16(b) (with Sch. 13 Pt. 4) (and see also Finance Act 2012 (c. 14), Sch. 13 para. 2(b))"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 280(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 122(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 10, 64(1)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 12"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 280(2) table omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 11, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in s. 280(2) inserted (with effect in accordance with s. 68(5) of the amending Act) by Finance Act 2010 (c. 13), s. 68(2)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Word in s. 280(2) substituted (with effect in accordance with s. 68(6) of the amending Act) by Finance Act 2010 (c. 13), s. 68(3)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(c) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(d) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in s. 280(2) omitted (24.5.2024) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 24(5)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in s. 280(2) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(5)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in s. 280(2) table inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 19, 25(1); S.I. 2022/874, reg. 2"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in s. 280(2) table inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(8)(c)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(e) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in s. 280(2) inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 22"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "S. 280(2) entries omitted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(2)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 14"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 17, 64(1)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 18"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "S. 280(2) entries omitted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(3)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "S. 280(2) entries inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 77(3)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in s. 280(2) table inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1, 3(8)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in s. 280(2) table inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(7), 2(1)(d)(2)(d)(3)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "S. 280(2) entry inserted (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 77(5)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(f) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Words in s. 280(2) inserted (with effect in accordance with s. 68(5) of the amending Act) by Finance Act 2010 (c. 13), s. 68(4)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in s. 280(2) table substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(8)(a)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Words in s. 280(2) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(g) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in s. 280(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 12"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Words in s. 280(2) table inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2007 (c. 11), Sch. 20 paras. 22(2), 24(3)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Words in s. 280(2) table substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 5"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(h) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(i) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(j) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "Words in s. 280(2) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 33, 64(1)"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Words in s. 280(2) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 161(2), Sch. 23 para. 26"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Words in s. 280(2) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 24(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F51",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(k) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F52",
      "text": "Words in s. 280(2) table omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 7"
    },
    {
      "type": "F",
      "label": "F53",
      "text": "Words in s. 280(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 7(4)"
    },
    {
      "type": "F",
      "label": "F54",
      "text": "Words in s. 280(2) table omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(1)(c)"
    },
    {
      "type": "F",
      "label": "F55",
      "text": "Word in s. 280(2) entry substituted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 paras. 18, 20"
    },
    {
      "type": "F",
      "label": "F56",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(l) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F57",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(m) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F58",
      "text": "Words in s. 280(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 481(3)(n) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F59",
      "text": "S. 280(2) entry repealed (19.7.2007) (with effect in accordance with Sch. 19 para. 29(3) of the amending Act) by Finance Act 2007 (c. 11), Sch. 19 para. 8, Sch. 27 Pt. 3(1)"
    },
    {
      "type": "F",
      "label": "F60",
      "text": "Words in s. 280(2) table omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 60(8)(b)"
    },
    {
      "type": "F",
      "label": "F61",
      "text": "Words in s. 280(2) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 56"
    },
    {
      "type": "F",
      "label": "F62",
      "text": "S. 280(2) entry omitted (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 77(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/280",
    "retrieved_at": "2026-10-28T17:08:09.921968+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}