Changes made by Finance Act 2012
2012 c. 14
Made to Income Tax Act 2007
195 changes. All changes made by Finance Act 2012
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 538A(1) | word inserted | Sch. 15 para. 1(3)(a) | 8 Apr 2010 | Written in |
| s. 538A heading | word inserted | Sch. 15 para. 1(4) | 8 Apr 2010 | Written in |
| s. 538A(A1) | inserted | Sch. 15 para. 1(2) | 8 Apr 2010 | Written in |
| s. 538A(1) | words substituted | Sch. 15 para. 1(3)(b) | 8 Apr 2010 | Written in |
| s. 257(1) | words substituted | Sch. 7 para. 21 | 6 Apr 2012 | Written in |
| s. 429 | repealed | s. 50(1) | 6 Apr 2012 | Written in |
| s. 538(3) | omitted | s. 50(2)(b) | 6 Apr 2012 | Written in |
| s. 293(5A) | inserted | Sch. 8 para. 7 | 6 Apr 2012 | Written in |
| s. 239(2) | words substituted | Sch. 7 para. 18 | 6 Apr 2012 | Written in |
| s. 426(8) | omitted | s. 50(2)(a) | 6 Apr 2012 | Written in |
| s. 866(1) | words inserted | s. 18(1) | 6 Apr 2012 | Written in |
| s. 243(4) Table | words inserted | Sch. 7 para. 19(b) | 17 Jul 2012 | Written in |
| s. 809BZJ(2A) | inserted | Sch. 13 para. 36 | 17 Jul 2012 | Written in |
| s. 127B | inserted | s. 10(4) | 17 Jul 2012 | Written in |
| s. 809M(1) | words substituted | Sch. 12 para. 13 | 17 Jul 2012 | Written in |
| s. 200(2) | inserted | Sch. 7 para. 16 | 17 Jul 2012 | Written in |
| s. 21 | excluded | s. 2(2) | 17 Jul 2012 | Written in |
| s. 1(1)(a) | words inserted | Sch. 1 para. 6(2) | 17 Jul 2012 | Written in |
| s. 809Z4(3)(d) | inserted | Sch. 12 para. 12(c) | 17 Jul 2012 | Written in |
| s. 36 heading | words substituted | s. 4(3)(d) | 17 Jul 2012 | Written in |
| s. 274(3)(d) | word omitted | Sch. 8 para. 2(3) | 17 Jul 2012 | Written in |
| s. 200(1) | s. 200 renumbered as s . 200(1) | Sch. 7 para. 16 | 17 Jul 2012 | Written in |
| s. 809Z7(7) | omitted | Sch. 12 para. 14 | 17 Jul 2012 | Written in |
| s. 287(2A) | inserted | Sch. 8 para. 5(5) | 17 Jul 2012 | Written in |
| s. 833(7) | word omitted | Sch. 37 para. 5(6)(a) | 17 Jul 2012 | Written in |
| s. 26(1)(a) | entry inserted | Sch. 6 para. 8 | 17 Jul 2012 | Written in |
| s. 274(3)(f) and word | inserted | Sch. 8 para. 2(3) | 17 Jul 2012 | Written in |
| s. 809H(4) | words substituted | Sch. 12 para. 3(4) | 17 Jul 2012 | Written in |
| s. 725(2) | words substituted | Sch. 20 para. 22(3)(a) | 17 Jul 2012 | Written in |
| s. 96(7)(ba) | inserted | s. 9(2) | 17 Jul 2012 | Written in |
| s. 809V cross- heading | substituted | Sch. 12 para. 6 | 17 Jul 2012 | Written in |
| s. 564B(1)(h) | words substituted | Sch. 16 para. 133(b) | 17 Jul 2012 | Written in |
| s. 20(6) | inserted | Sch. 7 para. 17 | 17 Jul 2012 | Written in |
| s. 37(2)(b) | words substituted | s. 4(4)(b)(iii) | 17 Jul 2012 | Written in |
| s. 312A | inserted | Sch. 8 para. 15 | 17 Jul 2012 | Written in |
| s. 725(3) | substituted | Sch. 20 para. 22(4) | 17 Jul 2012 | Written in |
| s. 311(2) | inserted | Sch. 8 para. 14 | 17 Jul 2012 | Written in |
| s. 173A(3)(a)(ii) | omitted | Sch. 7 para. 7(3)(a) | 17 Jul 2012 | Written in |
| s. 30(1) | words inserted | Sch. 1 para. 6(3) | 17 Jul 2012 | Written in |
| s. 833(3) | words substituted | Sch. 37 para. 5(4) | 17 Jul 2012 | Written in |
| s. 809BZH | words inserted | Sch. 13 para. 35 | 17 Jul 2012 | Written in |
| s. 158(2)(b) | words substituted | Sch. 7 para. 3(1) | 17 Jul 2012 | Written in |
| s. 303(2)(e) | word omitted | Sch. 8 para. 11(3) | 17 Jul 2012 | Written in |
| s. 833(2A) | inserted | Sch. 37 para. 5(3) | 17 Jul 2012 | Written in |
| Sch. 4 | entries inserted | Sch. 6 para. 18(2) | 17 Jul 2012 | Written in |
| s. 173(2A) | inserted | Sch. 7 para. 6(3) | 17 Jul 2012 | Written in |
| s. 36(2)(a) | words substituted | s. 4(3)(b)(ii) | 17 Jul 2012 | Written in |
| s. 41(3) | omitted | s. 4(5) | 17 Jul 2012 | Written in |
| Pt. 13 Ch. 5B | restricted by 2004 c. 12 s. 196G(2)(3) (as inserted) | Sch. 13 para. 1 | 17 Jul 2012 | Written in |
| s. 8(3) | words substituted | s. 1(3)(a) | 17 Jul 2012 | Written in |
| s. 809I(1)(c) and word | inserted | Sch. 12 para. 20(2)(b) | 17 Jul 2012 | Written in |
| s. 9(21) | words substituted | s. 1(3)(c) | 17 Jul 2012 | Written in |
| s. 311(1) | s. 311 renumbered as s. 311(1) | Sch. 8 para. 14 | 17 Jul 2012 | Written in |
| s. 809G(2)(c) | words substituted | Sch. 39 para. 32(2)(d) | 17 Jul 2012 | Written in |
| s. 809Z4(3)(b) | word omitted | Sch. 12 para. 12(a) | 17 Jul 2012 | Written in |
| s. 809YE | inserted | Sch. 14 para. 35 | 17 Jul 2012 | Written in |
| s. 287(6) | omitted | Sch. 8 para. 5(6) | 17 Jul 2012 | Written in |
| s. 175(1A) | inserted | Sch. 7 para. 8 | 17 Jul 2012 | Written in |
| s. 192(2)(e) | word omitted | Sch. 7 para. 13(3) | 17 Jul 2012 | Written in |
| s. 459 | omitted | Sch. 39 para. 32(1) | 17 Jul 2012 | Written in |
| s. 833(2)(a) | words substituted | Sch. 37 para. 5(2) | 17 Jul 2012 | Written in |
| s. 26(1)(a) | words omitted | Sch. 39 para. 32(2)(a) | 17 Jul 2012 | Written in |
| s. 809X cross-heading | inserted | Sch. 12 para. 9 | 17 Jul 2012 | Written in |
| s. 2(5A) | inserted | Sch. 6 para. 7 | 17 Jul 2012 | Written in |
| s. 37(2) | words substituted | s. 4(4)(b)(i) | 17 Jul 2012 | Written in |
| Pt. 5A | applied by 1992 c. 12 Sch. 5BB para. 8(4) (as inserted) | Sch. 6 para. 5 | 17 Jul 2012 | Written in |
| s. 37(1) | substituted | s. 4(4)(a) | 17 Jul 2012 | Written in |
| s. 274(2) | words inserted | Sch. 8 para. 2(2) | 17 Jul 2012 | Written in |
| Pt. 13 Ch. 5B | restricted by 2004 s. 12 s. 196I(5)(6) (as inserted) | Sch. 13 para. 15 | 17 Jul 2012 | Written in |
| s. 287(1) | words inserted | Sch. 8 para. 5(2) | 17 Jul 2012 | Written in |
| s. 173B | inserted | Sch. 6 para. 13 | 17 Jul 2012 | Written in |
| s. 243(1)(d) | word omitted | Sch. 7 para. 19(a) | 17 Jul 2012 | Written in |
| s. 809I(5)(6) | inserted | Sch. 12 para. 20(4) | 17 Jul 2012 | Written in |
| s. 157(2) | omitted | Sch. 7 para. 2 | 17 Jul 2012 | Written in |
| s. 292A(3)(c) and word | inserted | Sch. 8 para. 6(3)(b) | 17 Jul 2012 | Written in |
| s. 423(5)(d) and word | omitted | Sch. 39 para. 32(2)(b)(ii) | 17 Jul 2012 | Written in |
| s. 10(5) | word substituted | s. 2(1) | 17 Jul 2012 | Written in |
| s. 809H(5B) | inserted | Sch. 12 para. 3(5) | 17 Jul 2012 | Written in |
| s. 35(1) | word substituted | s. 3(1) | 17 Jul 2012 | Written in |
| s. 809Y(6)-(10) | inserted | Sch. 12 para. 10 | 17 Jul 2012 | Written in |
| s. 833 heading | words substituted | Sch. 37 para. 5(7) | 17 Jul 2012 | Written in |
| s. 423(5)(b) | word inserted | Sch. 39 para. 32(2)(b)(i) | 17 Jul 2012 | Written in |
| s. 413(6) | inserted | Sch. 15 para. 8 | 17 Jul 2012 | Written in |
| s. 36(2)(b) | words substituted | s. 4(3)(b)(iii) | 17 Jul 2012 | Written in |
| s. 809V | substituted | Sch. 12 para. 4 | 17 Jul 2012 | Written in |
| s. 170(8) | omitted | Sch. 7 para. 4(b) | 17 Jul 2012 | Written in |
| s. 57(1)(a) | words substituted | s. 4(6)(a)(i) | 17 Jul 2012 | Written in |
| s. 246(7) | words inserted | Sch. 6 para. 14(3) | 17 Jul 2012 | Written in |
| s. 809I(3) | words inserted | Sch. 12 para. 20(3) | 17 Jul 2012 | Written in |
| s. 809YA-809YD | inserted | Sch. 12 para. 18 | 17 Jul 2012 | Written in |
| s. 809Z7 heading | substituted | Sch. 12 para. 15 | 17 Jul 2012 | Written in |
| s. 37(2A) | inserted | s. 4(4)(c) | 17 Jul 2012 | Written in |
| s. 170(1)(b) | words omitted | Sch. 7 para. 4(a) | 17 Jul 2012 | Written in |
| s. 292A(5) | words omitted | Sch. 8 para. 6(4) | 17 Jul 2012 | Written in |
| Pt. 5A | inserted | Sch. 6 para. 1 | 17 Jul 2012 | Written in |
| s. 292A(3)(b)(ii) | omitted | Sch. 8 para. 6(3)(a) | 17 Jul 2012 | Written in |
| s. 57(1)(c) | omitted | s. 4(6)(a)(ii) | 17 Jul 2012 | Written in |
| s. 809BZF(2)(b) | words inserted | Sch. 13 para. 34(2) | 17 Jul 2012 | Written in |
| s. 246(3)(aa) | inserted | Sch. 6 para. 14(2)(b) | 17 Jul 2012 | Written in |
| s. 809C(1A)(1B) | inserted | Sch. 12 para. 2(3) | 17 Jul 2012 | Written in |
| s. 35(1)(a) | substituted | s. 4(2)(a) | 17 Jul 2012 | Written in |
| s. 809Z2(2)(a) | omitted | Sch. 12 para. 11 | 17 Jul 2012 | Written in |
| s. 246(3)(a) | words substituted | Sch. 6 para. 14(2)(a) | 17 Jul 2012 | Written in |
| s. 809W cross- heading | inserted | Sch. 12 para. 8 | 17 Jul 2012 | Written in |
| s. 173A(3)(b)(ia) | inserted | Sch. 6 para. 12 | 17 Jul 2012 | Written in |
| s. 280B | inserted | Sch. 8 para. 3 | 17 Jul 2012 | Written in |
| s. 809Z4(3)(c) | word inserted | Sch. 12 para. 12(b) | 17 Jul 2012 | Written in |
| s. 35 heading | words substituted | s. 4(2)(b) | 17 Jul 2012 | Written in |
| Sch. 4 | words inserted | Sch. 6 para. 18(3) | 17 Jul 2012 | Written in |
| s. 460(1)(b) and word | omitted | Sch. 39 para. 32(2)(c)(i) | 17 Jul 2012 | Written in |
| s. 809C(1)(b) | substituted | Sch. 12 para. 2(2) | 17 Jul 2012 | Written in |
| s. 192(1)(ka) | inserted | Sch. 7 para. 13(2) | 17 Jul 2012 | Written in |
| s. 27(5) | words omitted | Sch. 39 para. 32(2)(a) | 17 Jul 2012 | Written in |
| s. 286(3)(k) | word omitted | Sch. 8 para. 4 | 17 Jul 2012 | Written in |
| s. 173(2)(a)(aa) | substituted for s. 173(2)(a) | Sch. 7 para. 6(2) | 17 Jul 2012 | Written in |
| s. 192(1)(k) | word omitted | Sch. 7 para. 13(2) | 17 Jul 2012 | Written in |
| s. 809BZF(2A) | inserted | Sch. 13 para. 34(3) | 17 Jul 2012 | Written in |
| s. 833(7) | words inserted | Sch. 37 para. 5(6)(b) | 17 Jul 2012 | Written in |
| s. 287(7) | omitted | Sch. 8 para. 5(6) | 17 Jul 2012 | Written in |
| s. 172(ab) | inserted | Sch. 6 para. 11 | 17 Jul 2012 | Written in |
| s. 36(2) | words substituted | s. 4(3)(b)(i) | 17 Jul 2012 | Written in |
| s. 287(2) | word substituted | Sch. 8 para. 5(4)(a) | 17 Jul 2012 | Written in |
| s. 809H(1)(c) | substituted | Sch. 12 para. 3(2) | 17 Jul 2012 | Written in |
| s. 98 | inserted | s. 9(3) | 17 Jul 2012 | Written in |
| s. 292B | inserted | Sch. 6 para. 17 | 17 Jul 2012 | Written in |
| s. 809C(4) | words substituted | Sch. 12 para. 2(4) | 17 Jul 2012 | Written in |
| s. 310(1)(a) | word substituted | Sch. 8 para. 13 | 17 Jul 2012 | Written in |
| s. 27(5) | entry inserted | Sch. 6 para. 9 | 17 Jul 2012 | Written in |
| s. 564B(1)(g) | words substituted | Sch. 16 para. 133(a) | 17 Jul 2012 | Written in |
| s. 199(1)(a) | words substituted | Sch. 7 para. 15 | 17 Jul 2012 | Written in |
| s. 809H(1A) | inserted | Sch. 12 para. 3(3) | 17 Jul 2012 | Written in |
| s. 460(4) | words substituted | Sch. 39 para. 32(2)(c)(ii) | 17 Jul 2012 | Written in |
| s. 286(3)(m) and word | inserted | Sch. 8 para. 4 | 17 Jul 2012 | Written in |
| s. 57(1)(b) | omitted | s. 4(6)(a)(ii) | 17 Jul 2012 | Written in |
| s. 725(2) | words substituted | Sch. 20 para. 22(3)(b) | 17 Jul 2012 | Written in |
| s. 251(3) | omitted | Sch. 7 para. 20 | 17 Jul 2012 | Written in |
| s. 41(2) | omitted | s. 4(5) | 17 Jul 2012 | Written in |
| s. 966 | excluded | s. 13(5) | 17 Jul 2012 | Written in |
| s. 36(2A) | inserted | s. 4(3)(c) | 17 Jul 2012 | Written in |
| s. 286(3)(eb) | inserted | Sch. 6 para. 15 | 17 Jul 2012 | Written in |
| s. 287(2) | words inserted | Sch. 8 para. 5(4)(b) | 17 Jul 2012 | Written in |
| s. 809VA-809VO and cross-heading | inserted | Sch. 12 para. 7 | 17 Jul 2012 | Written in |
| s. 809Z8-809Z10 | inserted | Sch. 12 para. 16 | 17 Jul 2012 | Written in |
| s. 179(1) | words omitted | Sch. 7 para. 10 | 17 Jul 2012 | Written in |
| s. 9(1) | words substituted | s. 1(3)(b) | 17 Jul 2012 | Written in |
| s. 172(g) and word | inserted | Sch. 7 para. 5 | 17 Jul 2012 | Written in |
| s. 120(7) | words inserted | s. 10(3) | 17 Jul 2012 | Written in |
| s. 198A | inserted | Sch. 7 para. 14 | 17 Jul 2012 | Written in |
| s. 37 heading | words substituted | s. 4(4)(d) | 17 Jul 2012 | Written in |
| s. 313(5) | words inserted | Sch. 8 para. 16 | 17 Jul 2012 | Written in |
| s. 811(6)(d) | omitted | Sch. 39 para. 32(2)(e) | 17 Jul 2012 | Written in |
| s. 257EA | applied by 1992 c. 12 Sch. 5BB para. 3(1) (as inserted) | Sch. 6 para. 5 | 17 Jul 2012 | Written in |
| s. 303(1)(k) | word omitted | Sch. 8 para. 11(2) | 17 Jul 2012 | Written in |
| s. 681DP(c) | substituted | Sch. 16 para. 134 | 17 Jul 2012 | Written in |
| s. 809BZA(2A) | inserted | Sch. 13 para. 33(2) | 17 Jul 2012 | Written in |
| s. 125(6)(ba) | inserted | s. 9(4) | 17 Jul 2012 | Written in |
| s. 57 | excluded | s. 3(2) | 17 Jul 2012 | Written in |
| s. 36(1) | substituted | s. 4(3)(a) | 17 Jul 2012 | Written in |
| s. 117(3) | words substituted | s. 10(2) | 17 Jul 2012 | Written in |
| s. 303(2)(g) and word | inserted | Sch. 8 para. 11(3) | 17 Jul 2012 | Written in |
| s. 299A | inserted | Sch. 8 para. 10 | 17 Jul 2012 | Written in |
| s. 833(3A) | inserted | Sch. 37 para. 5(5) | 17 Jul 2012 | Written in |
| s. 170(10) | omitted | Sch. 7 para. 4(b) | 17 Jul 2012 | Written in |
| s. 292A(3)(b)(ia) | inserted | Sch. 6 para. 16 | 17 Jul 2012 | Written in |
| s. 287(1A) | inserted | Sch. 8 para. 5(3) | 17 Jul 2012 | Written in |
| s. 37(2)(a) | words substituted | s. 4(4)(b)(ii) | 17 Jul 2012 | Written in |
| s. 725(1) | substituted | Sch. 20 para. 22(2) | 17 Jul 2012 | Written in |
| s. 192(2)(g) and word | inserted | Sch. 7 para. 13(3) | 17 Jul 2012 | Written in |
| s. 57(3)(a) | word substituted | s. 4(6)(b) | 17 Jul 2012 | Written in |
| s. 178A | inserted | Sch. 7 para. 9 | 17 Jul 2012 | Written in |
| s. 243(1)(da) | inserted | Sch. 7 para. 19(a) | 17 Jul 2012 | Written in |
| s. 173A(3)(c) and word | inserted | Sch. 7 para. 7(3)(b) | 17 Jul 2012 | Written in |
| s. 169(4) | words substituted | Sch. 6 para. 10 | 17 Jul 2012 | Written in |
| s. 809I(1)(a) | word omitted | Sch. 12 para. 20(2)(a) | 17 Jul 2012 | Written in |
| s. 157(3) | omitted | Sch. 7 para. 2 | 17 Jul 2012 | Written in |
| s. 303(1)(ka) | inserted | Sch. 8 para. 11(2) | 17 Jul 2012 | Written in |
| s. 98 | applied | s. 9(8) | 17 Jul 2012 | Written in |
| s. 309A | inserted | Sch. 8 para. 12 | 17 Jul 2012 | Written in |
| s. 186(1)(a) | words substituted | Sch. 7 para. 11(a) | 19 Jul 2012 | Written in |
| s. 297(2)(a) | words substituted | Sch. 8 para. 8(a) | 19 Jul 2012 | Written in |
| s. 173A(1) | words substituted | Sch. 7 para. 7(2) | 19 Jul 2012 | Written in |
| s. 297(2)(b) | words substituted | Sch. 8 para. 8(b) | 19 Jul 2012 | Written in |
| s. 186A(2) | words substituted | Sch. 7 para. 12 | 19 Jul 2012 | Written in |
| s. 186(1)(b) | words substituted | Sch. 7 para. 11(b) | 19 Jul 2012 | Written in |
| s. 186A(1) | words substituted | Sch. 7 para. 12 | 19 Jul 2012 | Written in |
| s. 186(2)(a) | words substituted | Sch. 7 para. 11(a) | 19 Jul 2012 | Written in |
| s. 297(1)(a) | words substituted | Sch. 8 para. 8(a) | 19 Jul 2012 | Written in |
| s. 297A(1) | word substituted | Sch. 8 para. 9 | 19 Jul 2012 | Written in |
| s. 297A(2) | words substituted | Sch. 8 para. 9 | 19 Jul 2012 | Written in |
| s. 297(1)(b) | words substituted | Sch. 8 para. 8(b) | 19 Jul 2012 | Written in |
| s. 186(2)(b) | words substituted | Sch. 7 para. 11(b) | 19 Jul 2012 | Written in |
| s. 292A(1) | words substituted | Sch. 8 para. 6(2) | 19 Jul 2012 | Written in |
| s. 989 | words substituted | Sch. 39 para. 28(2) | — | Not yet written in |
| s. 811(6)(e) and word | repealed | Sch. 39 para. 28(1) | — | Not yet written in |
| Sch. 1 para. 232 | repealed | Sch. 39 para. 28(1) | — | Not yet written in |
From legislation.gov.uk's record of changes, the official one: see it there.