OpenLegislation

Changes made by Finance Act 2008

2008 c. 9

Made to Income Tax Act 2007

244 changes. All changes made by Finance Act 2008

Provision changed Change By In force Text
s. 192(1)(ia)-(ic) inserted Sch. 11 para. 5(a) 6 Apr 2008 Written in
s. 192(2)(da)-(dc) inserted Sch. 11 para. 5(b) 6 Apr 2008 Written in
s. 196A-196C inserted Sch. 11 para. 6 6 Apr 2008 Written in
s. 303(2)(da)-(dc) inserted Sch. 11 para. 8(b) 6 Apr 2008 Written in
s. 307A-307C inserted Sch. 11 para. 9 6 Apr 2008 Written in
s. 303(1)(ia)-(ic) inserted Sch. 11 para. 8(a) 6 Apr 2008 Written in
Sch. 1 para. 191 omitted Sch. 1 para. 35 21 Jul 2008 Written in
Sch. 4 words inserted Sch. 1 para. 36(2) 21 Jul 2008 Written in
s. 579(10) omitted Sch. 23 para. 7(4) 21 Jul 2008 Written in
s. 504(3) words omitted Sch. 1 para. 23 21 Jul 2008 Written in
s. 574(3) substituted for s. 574(3)-(9) Sch. 23 para. 4(3) 21 Jul 2008 Written in
s. 735 735A substituted for s. 735 Sch. 7 para. 169 21 Jul 2008 Written in
Sch. 1 para. 406 omitted Sch. 27 para. 27(4) 21 Jul 2008 Written in
s. 147(7) words inserted Sch. 2 para. 98(3)(a) 21 Jul 2008 Written in
s. 34(3) inserted Sch. 7 para. 76 21 Jul 2008 Written in
s. 832(1A)(1B) inserted s. 24(4) 21 Jul 2008 Written in
s. 594(2) words inserted Sch. 12 para. 29(3) 21 Jul 2008 Written in
s. 220(1)(b) words substituted Sch. 1 para. 17 21 Jul 2008 Written in
s. 72(5)(b) words inserted Sch. 21 para. 5(a) 21 Jul 2008 Written in
s. 505(5) words omitted s. 66(4)(l)(vi) 21 Jul 2008 Written in
Pt. 13 Ch. 6 inserted Sch. 20 para. 2(1) 21 Jul 2008 Written in
s. 64(8)(f) and word omitted s. 66(4)(l)(i) 21 Jul 2008 Written in
Sch. 1 para. 86 omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 64(8)(ba) inserted Sch. 21 para. 4 21 Jul 2008 Written in
s. 726 substituted Sch. 7 para. 165 21 Jul 2008 Written in
s. 449(3) words omitted s. 66(4)(l)(iv) 21 Jul 2008 Written in
Sch. 4 words substituted Sch. 1 para. 36(3) 21 Jul 2008 Written in
s. 574(10) words substituted Sch. 23 para. 4(4) 21 Jul 2008 Written in
s. 448(3) words omitted s. 66(4)(l)(iii) 21 Jul 2008 Written in
s. 593(1)(d) word omitted Sch. 12 para. 28(2)(b) 21 Jul 2008 Written in
s. 224(2) word substituted Sch. 1 para. 18(a) 21 Jul 2008 Written in
s. 414(2) words substituted Sch. 1 para. 20 21 Jul 2008 Written in
s. 505(4) words omitted s. 66(4)(l)(vi) 21 Jul 2008 Written in
s. 567(1A) inserted Sch. 12 para. 26(2) 21 Jul 2008 Written in
s. 17(1) words substituted Sch. 1 para. 8(2) 21 Jul 2008 Written in
s. 25(3) entry omitted Sch. 27 para. 27(3) 21 Jul 2008 Written in
s. 688(5) omitted s. 66(2)(c)(ii) 21 Jul 2008 Written in
s. 37(1) word replaced s. 3(1)(b) 21 Jul 2008 Written in
s. 21(5) words substituted Sch. 1 para. 11(5)(c) 21 Jul 2008 Written in
s. 567 heading words inserted Sch. 12 para. 26(4) 21 Jul 2008 Written in
s. 148(3)(a)(ii) words omitted Sch. 2 para. 99(2) 21 Jul 2008 Written in
s. 460(4) inserted Sch. 7 para. 78 21 Jul 2008 Written in
s. 1014(2)(g)(iib) inserted Sch. 16 para. 6(3) 21 Jul 2008 Written in
s. 76 heading words inserted Sch. 24 para. 21(b) 21 Jul 2008 Written in
s. 939(2) words substituted Sch. 1 para. 32 21 Jul 2008 Written in
s. 687 omitted s. 66(2)(b) 21 Jul 2008 Written in
s. 35 word replaced s. 2(1)(a) 21 Jul 2008 Written in
s. 74A-74D and cross-heading inserted Sch. 21 para. 2 21 Jul 2008 Written in
s. 593(2) words inserted Sch. 12 para. 28(3) 21 Jul 2008 Written in
s. 147(7) words inserted Sch. 2 para. 98(3)(b) 21 Jul 2008 Written in
s. 592(2) words inserted Sch. 12 para. 27(3) 21 Jul 2008 Written in
s. 11(2) words omitted Sch. 1 para. 4 21 Jul 2008 Written in
s. 580 omitted Sch. 23 para. 8 21 Jul 2008 Written in
s. 989 word substituted Sch. 1 para. 33(2) 21 Jul 2008 Written in
s. 581A inserted Sch. 23 para. 9 21 Jul 2008 Written in
s. 593(1)(e) words inserted Sch. 12 para. 28(2)(c)(ii) 21 Jul 2008 Written in
s. 158(2) words substituted Sch. 1 para. 13(2) 21 Jul 2008 Written in
s. 831(1A)(1B) inserted s. 24(3) 21 Jul 2008 Written in
s. 574 heading word omitted Sch. 23 para. 4(5) 21 Jul 2008 Written in
s. 147(1)(b)(i) words omitted Sch. 2 para. 98(2)(a) 21 Jul 2008 Written in
s. 36(1) word replaced s. 3(1)(a) 21 Jul 2008 Written in
Pt. 14 Ch. A1 inserted Sch. 7 para. 1 21 Jul 2008 Written in
s. 147(1)(b)(ii)(iii) substituted for s. 147(1)(b)(ii) Sch. 2 para. 98(2)(b) 21 Jul 2008 Written in
Sch. 1 para. 295 omitted Sch. 2 para. 21(k) 21 Jul 2008 Written in
s. 57 excluded s. 2(2)(a) 21 Jul 2008 Written in
s. 902 omitted Sch. 1 para. 30 21 Jul 2008 Written in
Sch. 1 para. 167-170 omitted s. 66(4)(l)(viii) 21 Jul 2008 Written in
s. 594(1)(b) word omitted Sch. 12 para. 29(2)(b) 21 Jul 2008 Written in
s. 21(5) words substituted Sch. 1 para. 11(5)(a) 21 Jul 2008 Written in
s. 521(7) inserted Sch. 19 para. 9 21 Jul 2008 Written in
s. 209(3) words substituted Sch. 1 para. 14(b) 21 Jul 2008 Written in
s. 574(2) words substituted Sch. 23 para. 4(2) 21 Jul 2008 Written in
Sch. 1 para. 342(2)(i) omitted Sch. 2 para. 102(b) 21 Jul 2008 Written in
s. 429(5) words inserted s. 130(9)(b) 21 Jul 2008 Written in
s. 384(2) words substituted Sch. 22 para. 21(2) 21 Jul 2008 Written in
s. 594(1)(d) words inserted Sch. 12 para. 29(2)(c)(i) 21 Jul 2008 Written in
s. 10 heading word omitted Sch. 1 para. 3(6) 21 Jul 2008 Written in
Sch. 1 para. 175 omitted Sch. 17 para. 35(2)(c) 21 Jul 2008 Written in
s. 592(1)(c) word omitted Sch. 12 para. 27(2)(b) 21 Jul 2008 Written in
s. 6(1)(a) omitted s. 5(2) 21 Jul 2008 Written in
s. 13(1)(b) words omitted Sch. 1 para. 6(a) 21 Jul 2008 Written in
s. 16(1) words substituted Sch. 1 para. 7 21 Jul 2008 Written in
s. 504(4)(b) words substituted Sch. 12 para. 25 21 Jul 2008 Written in
s. 593(1)(b) word omitted Sch. 12 para. 28(2)(b) 21 Jul 2008 Written in
s. 592(1)(d) words inserted Sch. 12 para. 27(2)(c)(ii) 21 Jul 2008 Written in
Sch. 4 entry omitted Sch. 1 para. 36(4) 21 Jul 2008 Written in
s. 17 heading words substituted Sch. 1 para. 8(3) 21 Jul 2008 Written in
Sch. 1 para. 301 omitted Sch. 2 para. 21(k) 21 Jul 2008 Written in
s. 989 words substituted Sch. 1 para. 33(4) 21 Jul 2008 Written in
s. 425(5)(c) and word inserted Sch. 12 para. 24(b) 21 Jul 2008 Written in
s. 730 substituted Sch. 7 para. 167 21 Jul 2008 Written in
s. 384(3)-(5) inserted Sch. 22 para. 21(3) 21 Jul 2008 Written in
s. 727(3A) inserted Sch. 7 para. 166 21 Jul 2008 Written in
s. 213(2) words substituted Sch. 1 para. 16(b) 21 Jul 2008 Written in
s. 498(1) words substituted Sch. 1 para. 22(2) 21 Jul 2008 Written in
Sch. 1 para. 296 omitted Sch. 2 para. 21(k) 21 Jul 2008 Written in
s. 78 heading words inserted Sch. 24 para. 22(b) 21 Jul 2008 Written in
Sch. 1 para. 535(2) omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 20 omitted Sch. 1 para. 10 21 Jul 2008 Written in
s. 809B applied by 2003 c. 1 s. 41C(7) (as inserted) Sch. 7 para. 22 21 Jul 2008 Written in
s. 594(1)(e) words inserted Sch. 12 para. 29(2)(d) 21 Jul 2008 Written in
s. 158(2A) inserted Sch. 1 para. 13(3) 21 Jul 2008 Written in
s. 213(2) word substituted Sch. 1 para. 16(a) 21 Jul 2008 Written in
s. 593(1)(e) words inserted Sch. 12 para. 28(2)(c)(i) 21 Jul 2008 Written in
s. 6(2) words omitted s. 5(3) 21 Jul 2008 Written in
s. 1012(4) words inserted s. 67(2) 21 Jul 2008 Written in
Sch. 1 para. 155(5) omitted s. 66(3)(b) 21 Jul 2008 Written in
s. 831(1)(b) substituted s. 24(2) 21 Jul 2008 Written in
s. 919(2) words substituted Sch. 1 para. 31 21 Jul 2008 Written in
Sch. 1 para. 537 omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 21(5) words substituted Sch. 1 para. 11(5)(b) 21 Jul 2008 Written in
s. 210(1)(b) words substituted Sch. 1 para. 15 21 Jul 2008 Written in
s. 10(4) entry omitted Sch. 1 para. 3(4) 21 Jul 2008 Written in
s. 874(2) words substituted Sch. 1 para. 26 21 Jul 2008 Written in
Pt. 14 Ch. A1 modified by 2003 c. 1 s. 41A(8) (as inserted) Sch. 7 para. 22 21 Jul 2008 Written in
s. 964(5) omitted s. 69(1) 21 Jul 2008 Written in
Sch. 1 para. 244 omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 486(1) words substituted Sch. 1 para. 21 21 Jul 2008 Written in
Sch. 1 para. 85(2) omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 940A inserted s. 134(4) 21 Jul 2008 Written in
s. 1014(2)(ba) inserted Sch. 16 para. 2(2) 21 Jul 2008 Written in
s. 939(5) omitted s. 134(3) 21 Jul 2008 Written in
s. 818(8) omitted Sch. 16 para. 10(3) 21 Jul 2008 Written in
s. 575 omitted Sch. 23 para. 5 21 Jul 2008 Written in
s. 21(4) words substituted Sch. 1 para. 11(4) 21 Jul 2008 Written in
s. 851(2) words substituted Sch. 1 para. 25 21 Jul 2008 Written in
s. 595 words substituted Sch. 12 para. 30(3) 21 Jul 2008 Written in
s. 21 heading words substituted Sch. 1 para. 11(6) 21 Jul 2008 Written in
Sch. 1 para. 592(49) omitted Sch. 1 para. 35 21 Jul 2008 Written in
Pt. 14 Ch. A1 modified by 1992 c. 12 s. 87B(3) (as inserted) Sch. 7 para. 108 21 Jul 2008 Written in
s. 10(2) substituted Sch. 1 para. 3(3) 21 Jul 2008 Written in
s. 593(1)(a) words inserted Sch. 12 para. 28(2)(a) 21 Jul 2008 Written in
Sch. 1 para. 564 omitted Sch. 1 para. 35 21 Jul 2008 Written in
Sch. 1 para. 530 omitted Sch. 1 para. 35 21 Jul 2008 Written in
Sch. 1 para. 111 omitted Sch. 14 para. 17(o) 21 Jul 2008 Written in
s. 72(5)(ba) inserted Sch. 21 para. 5(b) 21 Jul 2008 Written in
Sch. 1 para. 592(47) omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 579 heading word omitted Sch. 23 para. 7(5) 21 Jul 2008 Written in
s. 161(5) omitted Sch. 2 para. 54 21 Jul 2008 Written in
s. 670A and cross-heading inserted Sch. 7 para. 159 21 Jul 2008 Written in
s. 745(1) words substituted Sch. 1 para. 24 21 Jul 2008 Written in
s. 32 words inserted Sch. 21 para. 3 21 Jul 2008 Written in
s. 506 omitted s. 66(4)(l)(vii) 21 Jul 2008 Written in
s. 989 words omitted Sch. 1 para. 33(3) 21 Jul 2008 Written in
s. 13(2)(c) and word inserted s. 68(1)(b) 21 Jul 2008 Written in
s. 688(4) omitted s. 66(2)(c)(ii) 21 Jul 2008 Written in
s. 892(2) words substituted Sch. 1 para. 28 21 Jul 2008 Written in
s. 429(5) words substituted s. 130(9)(a) 21 Jul 2008 Written in
s. 148(5) words omitted Sch. 2 para. 99(3) 21 Jul 2008 Written in
s. 21(3A) inserted Sch. 1 para. 11(3) 21 Jul 2008 Written in
s. 567(2A) inserted Sch. 12 para. 26(3) 21 Jul 2008 Written in
s. 6 heading words omitted s. 5(5) 21 Jul 2008 Written in
s. 688(9) omitted s. 66(2)(c)(ii) 21 Jul 2008 Written in
s. 13(4) word omitted Sch. 1 para. 6(b) 21 Jul 2008 Written in
Sch. 1 para. 155(4) omitted s. 66(3)(b) 21 Jul 2008 Written in
s. 901(4) words substituted Sch. 1 para. 29 21 Jul 2008 Written in
s. 425(5)(a)(v) word omitted Sch. 12 para. 24(a) 21 Jul 2008 Written in
s. 592(1)(d) words inserted Sch. 12 para. 27(2)(c)(i) 21 Jul 2008 Written in
s. 10(5) substituted s. 4(1) 21 Jul 2008 Written in
Pt. 13 Ch. 2 applied by 1988 c. 1 s. 762ZA (as inserted) Sch. 7 para. 94 21 Jul 2008 Written in
s. 827(2)(3) substituted Sch. 16 para. 5(2) 21 Jul 2008 Written in
s. 592(1)(a) words inserted Sch. 12 para. 27(2)(a) 21 Jul 2008 Written in
s. 147(1)(b)(i) word omitted Sch. 2 para. 98(2)(a) 21 Jul 2008 Written in
s. 451 omitted s. 66(4)(l)(v) 21 Jul 2008 Written in
s. 1014(5)(b)(i) words substituted Sch. 1 para. 34 21 Jul 2008 Written in
s. 76 words inserted Sch. 24 para. 21(a) 21 Jul 2008 Written in
s. 572A inserted Sch. 23 para. 2 21 Jul 2008 Written in
Sch. 1 para. 343 omitted Sch. 2 para. 55(i) 21 Jul 2008 Written in
Pt. 14 Ch. A1 applied by 1988 c. 1 s. 762ZB(3) (as inserted) Sch. 7 para. 94 21 Jul 2008 Written in
Sch. 1 para. 279 omitted Sch. 1 para. 35 21 Jul 2008 Written in
Sch. 1 para. 155(6)(b) omitted s. 66(3)(b) 21 Jul 2008 Written in
s. 998 applied Sch. 19 para. 3(4) 21 Jul 2008 Written in
s. 72(5)(f) and word omitted s. 66(4)(l)(ii) 21 Jul 2008 Written in
s. 78(1)(a) words inserted Sch. 24 para. 22(a) 21 Jul 2008 Written in
Sch. 1 para. 538 omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 498(1) words omitted Sch. 1 para. 22(3) 21 Jul 2008 Written in
s. 579(3) substituted for s. 579(3)-(8) Sch. 23 para. 7(2) 21 Jul 2008 Written in
s. 56(3)(za) inserted s. 70(2) 21 Jul 2008 Written in
s. 818(1) words substituted Sch. 16 para. 10(2) 21 Jul 2008 Written in
s. 1014(2)(g)(iia) word omitted Sch. 16 para. 6(2) 21 Jul 2008 Written in
s. 209(3) word substituted Sch. 1 para. 14(a) 21 Jul 2008 Written in
s. 617(7) inserted Sch. 7 para. 157 21 Jul 2008 Written in
s. 12 substituted Sch. 1 para. 5 21 Jul 2008 Written in
s. 158(2)(b) word substituted s. 31(1) 21 Jul 2008 Written in
s. 103B(2) words substituted s. 61(1) 21 Jul 2008 Written in
s. 573(4) words substituted Sch. 23 para. 3 21 Jul 2008 Written in
s. 6(3)(a) substituted s. 5(4) 21 Jul 2008 Written in
s. 148(9) word substituted Sch. 2 para. 99(4) 21 Jul 2008 Written in
s. 818(7) omitted Sch. 16 para. 10(3) 21 Jul 2008 Written in
s. 21(2) omitted Sch. 1 para. 11(2) 21 Jul 2008 Written in
s. 13(2)(a) word omitted s. 68(1)(a) 21 Jul 2008 Written in
s. 31(2) words omitted Sch. 1 para. 12 21 Jul 2008 Written in
Sch. 1 para. 335(5) omitted Sch. 23 para. 12 21 Jul 2008 Written in
Sch. 1 para. 112 omitted Sch. 1 para. 35 21 Jul 2008 Written in
Sch. 1 para. 151 omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 688(3)(b) and word omitted s. 66(2)(c)(i) 21 Jul 2008 Written in
s. 57 excluded s. 3(2)(a) 21 Jul 2008 Written in
Sch. 1 para. 259 omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 578(3) words substituted Sch. 23 para. 6 21 Jul 2008 Written in
s. 644 omitted Sch. 7 para. 158 21 Jul 2008 Written in
Sch. 1 para. 313 omitted Sch. 2 para. 55(i) 21 Jul 2008 Written in
s. 939(4A)-(4C) inserted s. 134(2) 21 Jul 2008 Written in
s. 579(9) words substituted Sch. 23 para. 7(3) 21 Jul 2008 Written in
s. 720(4) words inserted Sch. 7 para. 164 21 Jul 2008 Written in
s. 684(2) entry omitted s. 66(2)(a) 21 Jul 2008 Written in
s. 224(2) words substituted Sch. 1 para. 18(b) 21 Jul 2008 Written in
s. 24(1)(b) entry omitted Sch. 27 para. 27(2) 21 Jul 2008 Written in
s. 498(2A) words substituted Sch. 1 para. 22(4) 21 Jul 2008 Written in
Sch. 1 para. 141 omitted Sch. 14 para. 17(o) 21 Jul 2008 Written in
Sch. 1 para. 565 omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 594(1)(d) word omitted Sch. 12 para. 29(2)(c)(ii) 21 Jul 2008 Written in
s. 595 words substituted Sch. 12 para. 30(2) 21 Jul 2008 Written in
s. 583(5) inserted Sch. 23 para. 10 21 Jul 2008 Written in
s. 889(4) words substituted Sch. 1 para. 27 21 Jul 2008 Written in
s. 731(2A) inserted Sch. 7 para. 168 21 Jul 2008 Written in
Sch. 1 para. 536(3) omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 20 cross-heading substituted Sch. 1 para. 8(3) 21 Jul 2008 Written in
s. 229(1)(b) words substituted Sch. 1 para. 19 21 Jul 2008 Written in
s. 7 substituted Sch. 1 para. 2 21 Jul 2008 Written in
s. 594(1)(a) words inserted Sch. 12 para. 29(2)(a) 21 Jul 2008 Written in
s. 734(5) inserted Sch. 7 para. 97 21 Jul 2008 Written in
s. 10(6)(7) inserted Sch. 1 para. 3(5) 21 Jul 2008 Written in
s. 989 words inserted Sch. 12 para. 31 21 Jul 2008 Written in
s. 1014(4) excluded s. 31(4) 21 Jul 2008 Written in
Sch. 1 para. 152 omitted Sch. 1 para. 35 21 Jul 2008 Written in
s. 2(14)(za) inserted Sch. 7 para. 75 21 Jul 2008 Written in
s. 10(1) omitted Sch. 1 para. 3(2) 21 Jul 2008 Written in
Sch. 1 para. 350 omitted Sch. 36 para. 92(j) 1 Apr 2009 Written in
s. 46(6)(b) words substituted Sch. 39 para. 56 1 Apr 2010 Written in
s. 53(4)(a) words substituted Sch. 39 para. 57 1 Apr 2010 Written in
s. 237(3) words substituted Sch. 39 para. 59(3)(b) 1 Apr 2010 Written in
s. 237(1) word omitted Sch. 39 para. 59(2)(a) 1 Apr 2010 Written in
s. 668(7) words substituted Sch. 39 para. 61 1 Apr 2010 Written in
s. 40(1)(a) words substituted Sch. 39 para. 55 1 Apr 2010 Written in
s. 669(4) words substituted Sch. 39 para. 62 1 Apr 2010 Written in
s. 155(1) words substituted Sch. 39 para. 58 1 Apr 2010 Written in
s. 237(3) word substituted Sch. 39 para. 59(3)(a) 1 Apr 2010 Written in
s. 237(1) words substituted Sch. 39 para. 59(2)(b) 1 Apr 2010 Written in
s. 155(2) words substituted Sch. 39 para. 58 1 Apr 2010 Written in
s. 372(4)(5) inserted Sch. 39 para. 60 1 Apr 2010 Written in
Sch. 1 para. 179(2)(b) omitted s. 41(7)(k) — Not yet written in
Sch. 1 para. 181 omitted s. 41(7)(k) — Not yet written in
Sch. 1 para. 180 omitted s. 41(7)(k) — Not yet written in
Sch. 1 para. 179(2)(a) omitted s. 41(7)(k) — Not yet written in

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

Data