Changes made by Finance Act 2006
2006 c. 25
Made to Income and Corporation Taxes Act 1988
210 changes. All changes made by Finance Act 2006
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 349(1) | excluded | s. 65(3) | 22 Oct 2004 | Written in |
| s. 742(1) | words substituted | Sch. 7 para. 6(2) | 5 Dec 2005 | Written in |
| s. 742(1) | words inserted | Sch. 7 para. 6(3) | 5 Dec 2005 | Written in |
| s. 741B 741C | inserted | Sch. 7 para. 4(1) | 5 Dec 2005 | Written in |
| s. 741A | inserted | Sch. 7 para. 3(1) | 5 Dec 2005 | Written in |
| s. 741D | inserted | Sch. 7 para. 5(1) | 5 Dec 2005 | Written in |
| s. 742(1A)(1B) | inserted | Sch. 7 para. 6(4) | 5 Dec 2005 | Written in |
| s. 741(2) | inserted | Sch. 7 para. 2(3) | 5 Dec 2005 | Written in |
| s. 741 heading | substituted | Sch. 7 para. 2(4) | 5 Dec 2005 | Written in |
| s. 741 | word inserted | Sch. 7 para. 2(2) | 5 Dec 2005 | Written in |
| s. 742 heading | substituted | Sch. 7 para. 6(5) | 5 Dec 2005 | Written in |
| s. 686(5A) | words substituted | Sch. 13 para. 15(7)(a) | 6 Apr 2006 | Written in |
| s. 720(7) | words substituted | Sch. 13 para. 21(d) | 6 Apr 2006 | Written in |
| s. 360A(8) | words repealed | Sch. 13 para. 11(b) Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 686(5A)(f) | word substituted | Sch. 13 para. 15(7)(b) | 6 Apr 2006 | Written in |
| s. 742(9A) | inserted | Sch. 13 para. 22 | 6 Apr 2006 | Written in |
| s. 720(6)(b) | words substituted | Sch. 13 para. 21(b) | 6 Apr 2006 | Written in |
| s. 686(2) | words substituted | Sch. 13 para. 15(3) | 6 Apr 2006 | Written in |
| s. 839(3)(b) | word repealed | Sch. 13 para. 25(a) Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 686(2AA)(b) | words substituted | Sch. 13 para. 15(4)(b) | 6 Apr 2006 | Written in |
| s. 687(1) | words substituted | Sch. 13 para. 17 | 6 Apr 2006 | Written in |
| s. 686D(3) | word substituted | Sch. 13 para. 4(1)(b) | 6 Apr 2006 | Written in |
| s. 421(1) | word substituted | Sch. 13 para. 13 | 6 Apr 2006 | Written in |
| s. 839(3B) | inserted | Sch. 13 para. 25(c) | 6 Apr 2006 | Written in |
| s. 227(9) | words substituted | Sch. 13 para. 9(b) | 6 Apr 2006 | Written in |
| s. 417(3)(b) | words repealed | Sch. 13 para. 12(a) Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 839 | applied by 2004 c. 12, Sch. 36 para. 11D(5) (as inserted) | Sch. 23 para. 38 | 6 Apr 2006 | Written in |
| s. 686E | inserted | Sch. 13 para. 4(2) | 6 Apr 2006 | Written in |
| s. 689B(1) | words substituted | Sch. 13 para. 20 | 6 Apr 2006 | Written in |
| s. 809(2) | word substituted | Sch. 13 para. 24(b) | 6 Apr 2006 | Written in |
| s. 686(2)(b) | word repealed | Sch. 13 para. 2(1)(a) Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 360A(2)(b) | words repealed | Sch. 13 para. 11(a) Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 481(4) | word substituted | Sch. 13 para. 14(a) | 6 Apr 2006 | Written in |
| Sch. 28AA para. 4(12) | words substituted | Sch. 13 para. 26 | 6 Apr 2006 | Written in |
| s. 686(6) | words substituted | Sch. 13 para. 15(8) | 6 Apr 2006 | Written in |
| s. 417(3)(c)(i) | words repealed | Sch. 13 para. 12(b) Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 686(2)(b) | words substituted | Sch. 13 para. 2(1)(b) | 6 Apr 2006 | Written in |
| s. 720(6) | words substituted | Sch. 13 para. 21(c) | 6 Apr 2006 | Written in |
| s. 481(4A) | word substituted | Sch. 13 para. 14(a) | 6 Apr 2006 | Written in |
| s. 839(3)(d)(e) | substituted for words | Sch. 13 para. 25(b) | 6 Apr 2006 | Written in |
| s. 229(2) | words substituted | Sch. 13 para. 10(b) | 6 Apr 2006 | Written in |
| s. 686D(1) | words substituted | Sch. 13 para. 4(1)(a) | 6 Apr 2006 | Written in |
| s. 689A(1)(a) | words substituted | Sch. 13 para. 19 | 6 Apr 2006 | Written in |
| s. 764 | repealed | Sch. 13 para. 23 Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 686(2B) | words substituted | Sch. 13 para. 15(6) | 6 Apr 2006 | Written in |
| s. 720(6)(a) | words substituted | Sch. 13 para. 21(a) | 6 Apr 2006 | Written in |
| s. 720(8)(a) | repealed | Sch. 13 para. 21(e) Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 360A(2) | words repealed | Sch. 13 para. 11(b) Sch. 26 Pt. 3(15) | 6 Apr 2006 | Written in |
| s. 685A-685C | inserted | Sch. 13 para. 1(1) | 6 Apr 2006 | Written in |
| s. 809(1)(a) | word substituted | Sch. 13 para. 24(b) | 6 Apr 2006 | Written in |
| s. 686D(7)(b) | words substituted | Sch. 13 para. 16 | 6 Apr 2006 | Written in |
| s. 686(1) | words substituted | Sch. 13 para. 15(2) | 6 Apr 2006 | Written in |
| s. 229(2) | words substituted | Sch. 13 para. 10(a) | 6 Apr 2006 | Written in |
| s. 687A(1)(a) | words substituted | Sch. 13 para. 18 | 6 Apr 2006 | Written in |
| s. 481(5)(k)(iii) | words substituted | Sch. 13 para. 14(b) | 6 Apr 2006 | Written in |
| s. 686(2A)(a) | words substituted | Sch. 13 para. 15(5)(b) | 6 Apr 2006 | Written in |
| s. 686(2AA) | words substituted | Sch. 13 para. 15(4)(a) | 6 Apr 2006 | Written in |
| s. 809(1)(a) | words substituted | Sch. 13 para. 24(a) | 6 Apr 2006 | Written in |
| s. 227(5) | words substituted | Sch. 13 para. 9(a) | 6 Apr 2006 | Written in |
| s. 686(2A)(a) | words substituted | Sch. 13 para. 15(5)(a) | 6 Apr 2006 | Written in |
| s. 685F | inserted | Sch. 13 para. 1(1) | 6 Apr 2006 | Written in |
| s. 339(1)(a) | words inserted | s. 57(2) | 19 Jul 2006 | Written in |
| s. 736C(14) | inserted | Sch. 6 para. 4(2) | 19 Jul 2006 | Written in |
| s. 730(3) | repealed | Sch. 6 para. 2(2) Sch. 26 Pt. 3(12) | 19 Jul 2006 | Written in |
| s. 413(1) | words inserted | Sch. 1 para. 5 | 19 Jul 2006 | Written in |
| s. 339(3B) | word substituted | s. 58(2) | 19 Jul 2006 | Written in |
| s. 402(3A) | words substituted | Sch. 1 para. 1(4) | 19 Jul 2006 | Written in |
| s. 737A(5) | words inserted | Sch. 6 para. 5(2) | 19 Jul 2006 | Written in |
| s. 816(2) | repealed | Sch. 26 Pt. 8(2) | 19 Jul 2006 | Written in |
| Sch. 19C | inserted | s. 154(11) Sch. 19 | 19 Jul 2006 | Written in |
| s. 493(1) | words substituted | Sch. 18 para. 12(3)(b) | 19 Jul 2006 | Written in |
| s. 506(6) | repealed | s. 55(2)(f) Sch. 26 Pt. 3(5) | 19 Jul 2006 | Written in |
| Sch. 19B para. 3(3)(4) | inserted | s. 154(5)(c) | 19 Jul 2006 | Written in |
| s. 432B(4)(b) | words repealed | Sch. 11 para. 1(2)(b) Sch. 26 Pt. 3(14) | 19 Jul 2006 | Written in |
| s. 493(3) | words omitted | Sch. 18 para. 12(5) | 19 Jul 2006 | Written in |
| Sch. 18 para. 7(1A)-(1C) | inserted | Sch. 1 para. 6(4) | 19 Jul 2006 | Written in |
| Sch. 15B para. 6(1) | word substituted | Sch. 14 para. 7(4) | 19 Jul 2006 | Written in |
| s. 506(1) | words substituted | s. 55(2)(a) | 19 Jul 2006 | Written in |
| s. 444AC(2B)(b) | words inserted | Sch. 11 para. 3(2)(b) | 19 Jul 2006 | Written in |
| s. 392B | excluded | s. 113(5) | 19 Jul 2006 | Written in |
| s. 506A-506C | inserted | s. 54(1) | 19 Jul 2006 | Written in |
| s. 431A(5) | repealed | Sch. 11 para. 1(2)(a) Sch. 26 Pt. 3(14) | 19 Jul 2006 | Written in |
| s. 506(5) | words substituted | s. 55(2)(e) | 19 Jul 2006 | Written in |
| s. 293(6A)(a) | words substituted | Sch. 14 para. 1(1)(a) | 19 Jul 2006 | Written in |
| s. 293(6A)(b) | words substituted | Sch. 14 para. 1(1)(b) | 19 Jul 2006 | Written in |
| s. 494AA(6) | words inserted | Sch. 9 para. 1(4) | 19 Jul 2006 | Written in |
| s. 493(1A) | inserted | s. 151(1) | 19 Jul 2006 | Written in |
| s. 444AC(5) | words inserted | Sch. 11 para. 3(4) | 19 Jul 2006 | Written in |
| s. 506(4) | words substituted | s. 55(2)(d) | 19 Jul 2006 | Written in |
| s. 761(7)(b) | substituted | Sch. 12 para. 47(1) | 19 Jul 2006 | Written in |
| s. 737A(6) | words substituted | Sch. 6 para. 5(4) | 19 Jul 2006 | Written in |
| s. 403D(11) | inserted | Sch. 1 para. 3(3) | 19 Jul 2006 | Written in |
| s. 403G | inserted | Sch. 1 para. 4(2) | 19 Jul 2006 | Written in |
| s. 508A | repealed | s. 143 Sch. 26 Pt. 4 | 19 Jul 2006 | Written in |
| s. 13A(1) | words repealed | s. 26(3) Sch. 26 Pt. 3(1) | 19 Jul 2006 | Written in |
| s. 468A | words substituted | s. 26(5) | 19 Jul 2006 | Written in |
| s. 788(2) | repealed | Sch. 26 Pt. 8(2) | 19 Jul 2006 | Written in |
| s. 21A | applied | s. 120(2) | 19 Jul 2006 | Written in |
| Pt. 10 Ch. 4 | modified | s. 136(2)(c) | 19 Jul 2006 | Written in |
| s. 506(2) | words repealed | s. 55(2)(b) Sch. 26 Pt. 3(5) | 19 Jul 2006 | Written in |
| s. 842(1)(e) | words restored | s. 143 Sch. 26 Pt. 4 | 19 Jul 2006 | Written in |
| s. 493(4) | words omitted | Sch. 18 para. 12(6) | 19 Jul 2006 | Written in |
| s. 403A(11) | inserted | Sch. 1 para. 2(3) | 19 Jul 2006 | Written in |
| s. 685G | inserted | Sch. 13 para. 1(1) | 19 Jul 2006 | Written in |
| s. 686(2)(ba) | inserted | s. 90(2) | 19 Jul 2006 | Written in |
| s. 685D | inserted | Sch. 13 para. 1(1) | 19 Jul 2006 | Written in |
| Sch. 19B para. 1(1) | words inserted | s. 154(4)(a) | 19 Jul 2006 | Written in |
| s. 403 | restricted | Sch. 10 para. 38(5) | 19 Jul 2006 | Written in |
| s. 496B | inserted | s. 154(2) | 19 Jul 2006 | Written in |
| s. 403D(1) | words inserted | Sch. 1 para. 3(2)(b) | 19 Jul 2006 | Written in |
| s. 432E(2A) | words inserted | Sch. 11 para. 2(3) | 19 Jul 2006 | Written in |
| Sch. 19B para. 18A | inserted | s. 154(9) | 19 Jul 2006 | Written in |
| s. 402(2)-(2B) | substituted for s. 402(2) | Sch. 1 para. 1(3) | 19 Jul 2006 | Written in |
| Sch. 15B para. 2(3) | word substituted | Sch. 14 para. 7(2) | 19 Jul 2006 | Written in |
| s. 493(5) | substituted | Sch. 18 para. 12(7) | 19 Jul 2006 | Written in |
| s. 444AC(2B)(a) | words substituted | Sch. 11 para. 3(2)(a) | 19 Jul 2006 | Written in |
| Sch. 19B para. 3(1) | words inserted | s. 154(5)(b) | 19 Jul 2006 | Written in |
| Sch. A2 | repealed | s. 26(2) Sch. 26 Pt. 3(1) | 19 Jul 2006 | Written in |
| s. 782(1A) | inserted | Sch. 9 para. 3(2) | 19 Jul 2006 | Written in |
| s. 785A(5A) | inserted | Sch. 6 para. 7(2) | 19 Jul 2006 | Written in |
| s. 774A-774G and cross-heading | inserted | Sch. 6 para. 6(1) | 19 Jul 2006 | Written in |
| s. 468 | words substituted | s. 26(4) | 19 Jul 2006 | Written in |
| Sch. 15 para. 22(3)(c) and words | inserted | s. 87(3) | 19 Jul 2006 | Written in |
| s. 432E(2A) | words inserted | Sch. 11 para. 2(2) | 19 Jul 2006 | Written in |
| Sch. 15B para. 3(1)(b) | word substituted | Sch. 14 para. 7(3) | 19 Jul 2006 | Written in |
| s. 444AC(2C) | words substituted | Sch. 11 para. 3(3) | 19 Jul 2006 | Written in |
| s. 685E | inserted | Sch. 13 para. 1(1) | 19 Jul 2006 | Written in |
| s. 15(1) Sch. A para. 2(3) | excluded | s. 120(3)(4) | 19 Jul 2006 | Written in |
| s. 842(1)(a) | words restored | s. 143 Sch. 26 Pt. 4 | 19 Jul 2006 | Written in |
| Sch. 19B para. 16(2A) | inserted | s. 154(8) | 19 Jul 2006 | Written in |
| s. 393A(1)(b) | restricted | Sch. 10 para. 35(2) | 19 Jul 2006 | Written in |
| s. 737A(5A) | inserted | Sch. 6 para. 5(3) | 19 Jul 2006 | Written in |
| s. 13 | applied | s. 26(10) | 19 Jul 2006 | Written in |
| s. 12(9) | inserted | Sch. 10 para. 43(2) | 19 Jul 2006 | Written in |
| Sch. 19B para. 22(4)-(7) | inserted | s. 154(10) | 19 Jul 2006 | Written in |
| s. 737C | modified | s. 139(1)(5) | 19 Jul 2006 | Written in |
| s. 444AC(5A) | inserted | Sch. 11 para. 3(5) | 19 Jul 2006 | Written in |
| Sch. 18 para. 7(1) | words inserted | Sch. 1 para. 6(3) | 19 Jul 2006 | Written in |
| Sch. 18 | applied | Sch. 10 para. 15(5)(6) | 19 Jul 2006 | Written in |
| s. 13AA | repealed | s. 26(1) Sch. 26 Pt. 3(1) | 19 Jul 2006 | Written in |
| s. 785ZA 785ZB | inserted | s. 83(2) | 19 Jul 2006 | Written in |
| s. 737A | modified | s. 139(1)(4) | 19 Jul 2006 | Written in |
| Sch. 19B para. 1(2) | words inserted | s. 154(4)(b) | 19 Jul 2006 | Written in |
| s. 444AD(6) | inserted | Sch. 11 para. 4(2) | 19 Jul 2006 | Written in |
| s. 403(4) | words inserted | Sch. 10 para. 43(3) | 19 Jul 2006 | Written in |
| Sch. 15B para. 1(5)(a) | words substituted | Sch. 14 para. 4(1) | 19 Jul 2006 | Written in |
| s. 686A | substituted | Sch. 13 para. 3(1) | 19 Jul 2006 | Written in |
| s. 506(3) | words substituted | s. 55(2)(c) | 19 Jul 2006 | Written in |
| Sch. 18A | inserted | Sch. 1 para. 7 | 19 Jul 2006 | Written in |
| Sch. 19B para. 6 | words inserted | s. 154(6) | 19 Jul 2006 | Written in |
| s. 505(1B) | inserted | s. 56(1) | 19 Jul 2006 | Written in |
| s. 842(1AA) | repealed | s. 143 Sch. 26 Pt. 4 | 19 Jul 2006 | Written in |
| s. 13AB | repealed | s. 26(2) Sch. 26 Pt. 3(1) | 19 Jul 2006 | Written in |
| Sch. 18 para. 5F(1)(b) | words substituted | Sch. 1 para. 6(2) | 19 Jul 2006 | Written in |
| s. 403(4) | words inserted | s. 83(1) | 19 Jul 2006 | Written in |
| s. 501A(11) | inserted | Sch. 9 para. 2(3) | 19 Jul 2006 | Written in |
| s. 494AA(2)(a) | word inserted | Sch. 9 para. 1(2) | 19 Jul 2006 | Written in |
| s. 289A(4) | word substituted | Sch. 14 para. 5(1) | 19 Jul 2006 | Written in |
| s. 736D | inserted | Sch. 6 para. 4(3) | 19 Jul 2006 | Written in |
| s. 815C | repealed | Sch. 26 Pt. 8(2) | 19 Jul 2006 | Written in |
| s. 493(1) | words omitted | Sch. 18 para. 12(3)(a) | 19 Jul 2006 | Written in |
| s. 501A | words substituted | s. 152(1) | 19 Jul 2006 | Written in |
| Sch. 19B para. 15 | words substituted | s. 154(7) | 19 Jul 2006 | Written in |
| s. 339(1A)(1B) | inserted | s. 57(3) | 19 Jul 2006 | Written in |
| s. 403F | inserted | Sch. 1 para. 4(1) | 19 Jul 2006 | Written in |
| s. 786(5ZA) | inserted | Sch. 6 para. 8(2) | 19 Jul 2006 | Written in |
| Sch. 28B para. 8(1)(b) | words substituted | Sch. 14 para. 2(1)(b) | 19 Jul 2006 | Written in |
| Sch. 15 para. 18(3)(d) and word | inserted | s. 87(2) | 19 Jul 2006 | Written in |
| s. 816(2ZA) | repealed | Sch. 26 Pt. 8(2) | 19 Jul 2006 | Written in |
| s. 736B(4) | inserted | Sch. 6 para. 4(1) | 19 Jul 2006 | Written in |
| s. 403D(1) | words inserted | Sch. 1 para. 3(2)(a) | 19 Jul 2006 | Written in |
| s. 501A(5)(dd) | substituted for word in s. 501A(5) | Sch. 9 para. 2(2) | 19 Jul 2006 | Written in |
| s. 403D title | substituted | Sch. 1 para. 3(4) | 19 Jul 2006 | Written in |
| s. 505(3)-(7) | substituted for s. 505(3)-(8) | s. 55(1) | 19 Jul 2006 | Written in |
| s. 494AA(2)(c) | inserted | Sch. 9 para. 1(3) | 19 Jul 2006 | Written in |
| s. 21B | words substituted | s. 102(3) | 19 Jul 2006 | Written in |
| s. 736C | inserted | Sch. 6 para. 3(1) | 19 Jul 2006 | Written in |
| Sch. 23A para. 2 | modified | s. 139(2) Sch. 17 para. 30 | 19 Jul 2006 | Written in |
| s. 842AA(11A)-(11C) | inserted | Sch. 14 para. 8(1) | 19 Jul 2006 | Written in |
| s. 737D(2) | modified | s. 139(1)(6) | 19 Jul 2006 | Written in |
| s. 736B | modified | s. 139(1)(3) | 19 Jul 2006 | Written in |
| Sch. 19B para. 3(1) | words inserted | s. 154(5)(a) | 19 Jul 2006 | Written in |
| s. 686(6ZA)(6ZB) | inserted | s. 90(3) | 19 Jul 2006 | Written in |
| s. 444AF-444AL and cross-heading | inserted | Sch. 11 para. 5(1) | 19 Jul 2006 | Written in |
| Pt. 12 Ch. 5A | inserted | Sch. 8 para. 11 | 19 Jul 2006 | Written in |
| s. 506 heading | substituted | s. 55(2)(g) | 19 Jul 2006 | Written in |
| s. 493(A1)-(A3) | inserted | Sch. 18 para. 12(2) | 19 Jul 2006 | Written in |
| s. 493(2) | words omitted | Sch. 18 para. 12(4) | 19 Jul 2006 | Written in |
| Sch. 28B para. 8(1)(a) | words substituted | Sch. 14 para. 2(1)(a) | 19 Jul 2006 | Written in |
| s. 508B | repealed | s. 143 Sch. 26 Pt. 4 | 19 Jul 2006 | Written in |
| s. 339(3E) | word substituted | s. 58(3) | 19 Jul 2006 | Written in |
| s. 402(1) | words substituted | Sch. 1 para. 1(2) | 19 Jul 2006 | Written in |
| Sch. 20 Pt. 3 | repealed | s. 55(3) Sch. 26 Pt. 3(5) | 19 Jul 2006 | Written in |
| s. 290(2) | word substituted | Sch. 14 para. 6(1) | 19 Jul 2006 | Written in |
| Sch. 28AA para. 5C | excluded | s. 113(6) Sch. 17 para. 12(2) | 19 Jul 2006 | Written in |
| s. 393A(1) | restricted | Sch. 10 para. 38(4) | 19 Jul 2006 | Written in |
| s. 43A-43G | repealed | Sch. 6 para. 1(1) Sch. 26 Pt. 3(12) | 19 Jul 2006 | Written in |
| Sch. 15B para. 3(4) | words substituted | Sch. 14 para. 4(2) | 19 Jul 2006 | Written in |
| s. 231 | excluded | s. 121(5) | 19 Jul 2006 | Written in |
| s. 834(1) | words inserted | s. 69(4) | 19 Jul 2006 | Written in |
| Sch. 28AA para. 5B | excluded | s. 113(6) Sch. 17 para. 12(2) | 19 Jul 2006 | Written in |
| s. 403A(10)(a)(ab) | substituted for s. 403A(10)(a) | Sch. 1 para. 2(2) | 19 Jul 2006 | Written in |
| s. 788(10) | substituted | s. 176 | 19 Jul 2006 | Written in |
| s. 826(1)(f) and word | inserted | Sch. 5 para. 26(2) | 1 Jan 2007 | Written in |
| s. 826(8B) | words inserted | Sch. 5 para. 26(5) | 1 Jan 2007 | Written in |
| s. 839 | applied | s. 34(4) | 1 Jan 2007 | Written in |
| s. 826(3C) | inserted | Sch. 5 para. 26(3) | 1 Jan 2007 | Written in |
| s. 826(8A)(b)(ii) | words inserted | Sch. 5 para. 26(4)(b) | 1 Jan 2007 | Written in |
| s. 826(8A)(a) | words substituted | Sch. 5 para. 26(4)(a) | 1 Jan 2007 | Written in |
| s. 220(2) | repealed | Sch. 13 para. 8 Sch. 26 Pt. 3(15) | 6 Apr 2007 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.