Changes made by Finance Act 2005
2005 c. 7
Made to Income and Corporation Taxes Act 1988
93 changes. All changes made by Finance Act 2005
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 118ZC(5) | added | s. 73(3) | 2 Dec 2004 | Written in |
| s. 118ZE(1) | words repealed | s. 72(3) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZJ(4) | words repealed | s. 72(6)(b)(i) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZG(7) | added | s. 73(4) | 2 Dec 2004 | Written in |
| s. 117(2)(a) | words repealed | s. 72(1)(b)(ii) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZN 118ZO and cross-heading | inserted | s. 73(1) | 2 Dec 2004 | Written in |
| s. 117(2) | words repealed | s. 72(1)(c) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZF(1A) | inserted | s. 78(2)(b) | 2 Dec 2004 | Written in |
| s. 117(5) | added | s. 73(2) | 2 Dec 2004 | Written in |
| s. 117(2) | word repealed | s. 72(1)(b)(i) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZF(1) | words inserted | s. 78(2)(a) | 2 Dec 2004 | Written in |
| s. 118ZM | modified | Sch. 3 para. 17 | 2 Dec 2004 | Written in |
| s. 118ZJ(4)(b) and word | repealed | s. 72(6)(b)(ii) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZB(2) | words repealed | s. 72(2) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 117(1) | word repealed | s. 72(1)(a)(i) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZJ(3) | words repealed | s. 72(6)(a) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZG(2)(b)(ii) | words repealed | s. 72(5) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 117(2) | words inserted | s. 78(1)(b) | 2 Dec 2004 | Written in |
| s. 117(2) | words inserted | s. 78(1)(a) | 2 Dec 2004 | Written in |
| s. 118ZF(1) | words repealed | s. 72(4) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 118ZJ(5)(b) and word | repealed | s. 72(6)(c) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 125 sidenote | substituted | s. 91(3) | 2 Dec 2004 | Written in |
| s. 117(1)(a) | words repealed | s. 72(1)(a)(ii) Sch. 11 Pt. 2(4) | 2 Dec 2004 | Written in |
| s. 801(2A)(aa) | inserted | s. 89(2) | 7 Apr 2005 | Written in |
| s. 687(3)(aa1) | inserted | s. 14(3) | 7 Apr 2005 | Written in |
| s. 74(1)(j) | repealed | Sch. 4 para. 1 Sch. 11 Pt. 2(5) | 7 Apr 2005 | Written in |
| s. 89(3) | words substituted | Sch. 4 para. 3(3)(a) | 7 Apr 2005 | Written in |
| s. 74(2) | repealed | Sch. 4 para. 1 Sch. 11 Pt. 2(5) | 7 Apr 2005 | Written in |
| s. 89(1) | words substituted | Sch. 4 para. 3(2)(b) | 7 Apr 2005 | Written in |
| s. 94(2) | repealed | Sch. 4 para. 4(3) Sch. 11 Pt. 2(5) | 7 Apr 2005 | Written in |
| s. 103(4)(b) | words substituted | Sch. 4 para. 5(2) | 7 Apr 2005 | Written in |
| s. 477A | applied | Sch. 2 para. 5 | 7 Apr 2005 | Written in |
| s. 468L(9)(a) | modified | Sch. 2 para. 4 | 7 Apr 2005 | Written in |
| s. 109A(4B) | inserted | Sch. 4 para. 6(3) | 7 Apr 2005 | No change to the words |
| s. 803A(1A) | inserted | s. 90(2) | 7 Apr 2005 | Written in |
| s. 799(2A) | inserted | s. 85(1) | 7 Apr 2005 | Written in |
| s. 750(5)-(8) | repealed | Sch. 11 Pt. 2(6) | 7 Apr 2005 | Written in |
| s. 687(3)(l) | inserted | s. 44(1) | 7 Apr 2005 | Written in |
| s. 801(2) | words substituted | s. 91(5) | 7 Apr 2005 | Written in |
| Sch. 24 para. 11A | repealed | Sch. 11 Pt. 2(6) | 7 Apr 2005 | Written in |
| s. 582 | modified | Sch. 2 para. 7 | 7 Apr 2005 | Written in |
| s. 257C(1) | excluded | s. 9 | 7 Apr 2005 | Written in |
| s. 686D | inserted | s. 14(1) | 7 Apr 2005 | Written in |
| s. 75A(10)(b) | words inserted | Sch. 4 para. 22(b) | 7 Apr 2005 | Written in |
| Sch. 28AB | inserted | Sch. 5 | 7 Apr 2005 | Written in |
| s. 801(6)(7) | inserted | s. 89(4) | 7 Apr 2005 | Written in |
| Act | Income Tax Acts applied | s. 41(4) | 7 Apr 2005 | Written in |
| s. 89(1) | s. 89 renumbered as s. 89(1) | Sch. 4 para. 3(2)(a) | 7 Apr 2005 | Written in |
| s. 257(2) | amended | s. 9(1)(a) | 7 Apr 2005 | Written in |
| Act | Tax Acts modified | s. 53 | 7 Apr 2005 | Written in |
| s. 801(4A)-(4D) | repealed | s. 91(6) Sch. 11 Pt. 2(9) | 7 Apr 2005 | Written in |
| s. 686(1) | words inserted | s. 14(2) | 7 Apr 2005 | Written in |
| s. 803(4)-(9) | repealed | s. 86(2)(b) Sch. 11 Pt. 2(8) | 7 Apr 2005 | Written in |
| s. 747(4A)(4B) | repealed | Sch. 11 Pt. 2(6) | 7 Apr 2005 | Written in |
| s. 804ZA-804ZC | inserted | s. 87(1) | 7 Apr 2005 | Written in |
| Act | Corporation Tax Acts modified | s. 50 | 7 Apr 2005 | Written in |
| s. 103(5) | words substituted | Sch. 4 para. 5(5) | 7 Apr 2005 | Written in |
| s. 803(1)(d) | words substituted | s. 86(2)(a) | 7 Apr 2005 | Written in |
| s. 43A(3)(a)(b) and word | repealed | Sch. 4 para. 21 Sch. 11 Pt. 2(7) | 7 Apr 2005 | Written in |
| Act | Corporation Tax Acts modified | s. 83(1) | 7 Apr 2005 | Written in |
| s. 787 | extended | Sch. 2 para. 8 | 7 Apr 2005 | Written in |
| s. 613(1)(2) | restored | Sch. 10 para. 63 | 7 Apr 2005 | Written in |
| s. 257(3) | amended | s. 9(1)(b) | 7 Apr 2005 | Written in |
| s. 834(1) | words inserted | Sch. 4 para. 8 | 7 Apr 2005 | Written in |
| s. 103(4A) | repealed | Sch. 4 para. 5(3) Sch. 11 Pt. 2(5) | 7 Apr 2005 | Written in |
| s. 687(3A) | inserted | s. 14(4) | 7 Apr 2005 | Written in |
| s. 109A(4) | words substituted | Sch. 4 para. 6(2) | 7 Apr 2005 | No change to the words |
| s. 801(2B) | inserted | s. 89(3) | 7 Apr 2005 | Written in |
| s. 501A(10)(b) | substituted | Sch. 4 para. 23 | 7 Apr 2005 | Written in |
| s. 94(1) | words substituted | Sch. 4 para. 4(2) | 7 Apr 2005 | Written in |
| s. 480A-482 | modified | Sch. 2 para. 6 | 7 Apr 2005 | Written in |
| s. 88D | inserted | Sch. 4 para. 2 | 7 Apr 2005 | Written in |
| s. 839 | applied (with modifications) | s. 83(9) | 7 Apr 2005 | Written in |
| Act | Corporation Tax Acts modified | s. 54 | 7 Apr 2005 | Written in |
| s. 349 | applied | Sch. 2 para. 3 | 7 Apr 2005 | Written in |
| s. 89(4)(5) | added | Sch. 4 para. 3(3)(b) | 7 Apr 2005 | Written in |
| s. 747A | repealed | Sch. 4 para. 24(1) Sch. 11 Pt. 2(6) | 7 Apr 2005 | Written in |
| s. 103(5) | words substituted | Sch. 4 para. 5(4) | 7 Apr 2005 | Written in |
| s. 799(6)(b) | words inserted | Sch. 4 para. 7 | 7 Apr 2005 | Written in |
| s. 798-798C | substituted for s. 798-798B | s. 86(1) | 7 Apr 2005 | Written in |
| s. 748(4)(5) | repealed | Sch. 11 Pt. 2(6) | 7 Apr 2005 | Written in |
| s. 89(2)(3) | added | Sch. 4 para. 3(2)(c) | 7 Apr 2005 | Written in |
| s. 75A(10)(a) | words inserted | Sch. 4 para. 22(a) | 7 Apr 2005 | Written in |
| s. 836A | repealed | Sch. 4 para. 25 Sch. 11 Pt. 2(7) | 7 Apr 2005 | Written in |
| s. 125(2)(b) | substituted | s. 91(2) | 7 Apr 2005 | Written in |
| s. 828(3) | excluded by 2000 c. 17, Sch. 22 para. 22C(3) (as inserted) | Sch. 7 para. 8 | 1 Jul 2005 | Written in |
| s. 839 | applied by 2004 c. 12, s. 266A(7) (as inserted) | Sch. 10 para. 4 | 6 Apr 2006 | Written in |
| s. 839 | applied by 2004 c. 12, s. 162(6) (as inserted) | Sch. 10 para. 6(4) | 6 Apr 2006 | Written in |
| s. 839 | applied by 2004 c. 12, s. 172A(11) 172B(9) 172C(7) 172D(6) (as inserted) | Sch. 10 para. 38 | 6 Apr 2006 | Written in |
| s. 348(1A)(b) | repealed | Sch. 10 para. 62(a) Sch. 11 Pt. 4 | 6 Apr 2007 | Written in |
| s. 348(1A)(c) | word repealed | Sch. 10 para. 62(b) Sch. 11 Pt. 4 | 6 Apr 2007 | Written in |
| s. 349(1A)(b) | repealed | Sch. 10 para. 62(a) Sch. 11 Pt. 4 | 6 Apr 2007 | Written in |
| s. 349(1A)(c) | word repealed | Sch. 10 para. 62(b) Sch. 11 Pt. 4 | 6 Apr 2007 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.