OpenLegislation

Changes made by Finance Act 2013

2013 c. 29

Made to Income Tax (Earnings and Pensions) Act 2003

222 changes. All changes made by Finance Act 2013

Provision changed Change By In force Text
Sch. 2 para. 68(1) substituted Sch. 2 para. 84 17 Jul 2013 Written in
s. 421E(1)-(1B) substituted for s. 421E(1) Sch. 45 para. 66(2) 17 Jul 2013 Written in
s. 554Z9(1)(c) substituted Sch. 46 para. 13(1) 17 Jul 2013 Written in
s. 342(6) words substituted Sch. 46 para. 34 17 Jul 2013 Written in
Sch. 2 para. 52(3) words substituted Sch. 2 para. 79(3) 17 Jul 2013 Written in
s. 27(1) words substituted Sch. 45 para. 149 17 Jul 2013 Written in
s. 683(3ZA) inserted Sch. 45 para. 130(2) 17 Jul 2013 Written in
s. 683(3B) substituted Sch. 45 para. 130(3) 17 Jul 2013 Written in
s. 139(4) words omitted s. 23(6)(a) 17 Jul 2013 Written in
Sch. 2 para. 75(3)(c) substituted Sch. 2 para. 80 17 Jul 2013 Written in
Sch. 2 para. 14(7) words inserted Sch. 2 para. 35(a) 17 Jul 2013 Written in
Sch. 2 para. 75(3)(aa) inserted Sch. 2 para. 52 17 Jul 2013 Written in
s. 524(2C) word substituted Sch. 2 para. 26(4) 17 Jul 2013 Written in
s. 23(2)(aa) substituted Sch. 46 para. 8 17 Jul 2013 Written in
s. 56(5)(a) substituted Sch. 46 para. 30(a) 17 Jul 2013 Written in
s. 378(6) omitted Sch. 46 para. 37(4) 17 Jul 2013 Written in
Sch. 3 para. 49 words omitted Sch. 2 para. 42 17 Jul 2013 Written in
Sch. 2 para. 52(2A) inserted Sch. 2 para. 79(2) 17 Jul 2013 Written in
Sch. 3 para. 49 words omitted Sch. 2 para. 13 17 Jul 2013 Written in
s. 15(5)(c) and word inserted Sch. 6 para. 2(b) 17 Jul 2013 Written in
s. 524(2B)(a) substituted Sch. 2 para. 26(2) 17 Jul 2013 Written in
s. 22(1)(b) substituted Sch. 46 para. 7(1) 17 Jul 2013 Written in
s. 554Z6(1)(a) words inserted Sch. 45 para. 69 17 Jul 2013 Written in
s. 41ZA and cross-heading inserted Sch. 6 para. 3 17 Jul 2013 Written in
s. 26 heading words substituted Sch. 46 para. 9(2)(a) 17 Jul 2013 Written in
s. 413(2) word inserted Sch. 46 para. 38(2) 17 Jul 2013 Written in
Sch. 2 para. 35(3)(4) omitted Sch. 2 para. 49 17 Jul 2013 Written in
Sch. 2 para. 100 words omitted Sch. 2 para. 6 17 Jul 2013 Written in
Sch. 4 para. 27(7) inserted Sch. 2 para. 73 17 Jul 2013 Written in
s. 394(4C)(ba) inserted Sch. 45 para. 65(2) 17 Jul 2013 Written in
Sch. 2 para. 69(2) words substituted Sch. 2 para. 85 17 Jul 2013 Written in
Sch. 4 para. 19 omitted Sch. 2 para. 71 17 Jul 2013 Written in
Sch. 2 para. 70(2) words omitted Sch. 2 para. 92(b) 17 Jul 2013 Written in
Sch. 3 para. 34(2)(b) words omitted Sch. 2 para. 12 17 Jul 2013 Written in
Sch. 4 para. 35A omitted Sch. 2 para. 15 17 Jul 2013 Written in
s. 576A substituted Sch. 45 para. 116 17 Jul 2013 Written in
s. 554Z10(3) words substituted Sch. 45 para. 71(5) 17 Jul 2013 Written in
Sch. 2 para. 13 word inserted Sch. 2 para. 34(a) 17 Jul 2013 Written in
s. 370(6) words omitted Sch. 46 para. 35 17 Jul 2013 Written in
Sch. 4 para. 37 words inserted Sch. 2 para. 76 17 Jul 2013 Written in
s. 474(1)-(1B) substituted for s. 474(1) Sch. 45 para. 67 17 Jul 2013 Written in
Sch. 4 para. 10(2)(3) word substituted Sch. 2 para. 44(1) 17 Jul 2013 Written in
s. 139(3) words omitted s. 23(5)(a) 17 Jul 2013 Written in
Sch. 2 para. 92(2) substituted Sch. 2 para. 55 17 Jul 2013 Written in
Sch. 2 para. 30-33 omitted Sch. 2 para. 48 17 Jul 2013 Written in
s. 498(2)(e) words omitted Sch. 2 para. 2 17 Jul 2013 Written in
Sch. 2 para. 25(1) words omitted Sch. 2 para. 47(b) 17 Jul 2013 Written in
s. 15(1)(1A) substituted for s. 15(1) Sch. 45 para. 58(1) 17 Jul 2013 Written in
Sch. 3 para. 37(6) words inserted Sch. 2 para. 24(6)(a) 17 Jul 2013 Written in
Sch. 2 para. 68(6) omitted Sch. 2 para. 90(3) 17 Jul 2013 Written in
Sch. 3 para. 38(2A)(2B) inserted Sch. 2 para. 25(3) 17 Jul 2013 Written in
s. 22 heading words substituted Sch. 46 para. 7(2)(a) 17 Jul 2013 Written in
s. 22 cross-heading words substituted Sch. 46 para. 7(2)(b) 17 Jul 2013 Written in
s. 308 words inserted s. 11(1) 17 Jul 2013 Written in
s. 421E(2A) inserted Sch. 45 para. 66(3) 17 Jul 2013 Written in
s. 572A inserted Sch. 45 para. 129 17 Jul 2013 Written in
s. 394(4)(c) substituted Sch. 45 para. 65(3) 17 Jul 2013 Written in
Sch. 3 para. 9 and word words omitted Sch. 2 para. 40 17 Jul 2013 Written in
s. 23(4) inserted Sch. 45 para. 60(4) 17 Jul 2013 Written in
s. 554Z11A inserted Sch. 45 para. 127 17 Jul 2013 Written in
Sch. 4 para. 26(2A)(2B) inserted Sch. 2 para. 30(3) 17 Jul 2013 Written in
s. 140(3)(a) substituted s. 23(9)(a) 17 Jul 2013 Written in
Sch. 2 para. 37(7)(8) inserted Sch. 2 para. 20(1) 17 Jul 2013 Written in
s. 575(2) words inserted Sch. 45 para. 72(4) 17 Jul 2013 Written in
Sch. 3 para. 37(6) word inserted Sch. 2 para. 24(6)(b) 17 Jul 2013 Written in
s. 554Z10(2A)(2B) inserted Sch. 45 para. 71(4) 17 Jul 2013 Written in
Sch. 2 para. 75(2)(aa) inserted Sch. 2 para. 52 17 Jul 2013 Written in
s. 575(1A) inserted Sch. 45 para. 72(3) 17 Jul 2013 Written in
s. 56(5)(b) words omitted Sch. 46 para. 30(b) 17 Jul 2013 Written in
s. 524(2BA) inserted Sch. 2 para. 26(3) 17 Jul 2013 Written in
s. 318B(3)(a) words inserted s. 12(1) 17 Jul 2013 Written in
Sch. 3 para. 34(5A)(b) words substituted Sch. 2 para. 23(3) 17 Jul 2013 Written in
Sch. 3 para. 33 omitted Sch. 2 para. 11 17 Jul 2013 Written in
s. 378(5) substituted Sch. 46 para. 37(3) 17 Jul 2013 Written in
s. 575(1) word inserted Sch. 45 para. 72(2) 17 Jul 2013 Written in
s. 341(3) words substituted Sch. 46 para. 33 17 Jul 2013 Written in
Sch. 3 para. 21 omitted Sch. 2 para. 61 17 Jul 2013 Written in
s. 677(1) words inserted s. 13(1) 17 Jul 2013 Written in
s. 413(3) words inserted Sch. 46 para. 38(4) 17 Jul 2013 Written in
Sch. 2 para. 100 words omitted Sch. 2 para. 37 17 Jul 2013 Written in
s. 15(5) word omitted Sch. 6 para. 2(a) 17 Jul 2013 Written in
s. 49(1)(c) substituted s. 22(1) 17 Jul 2013 Written in
Sch. 2 para. 52(3A)(3B) inserted Sch. 2 para. 79(4) 17 Jul 2013 Written in
Sch. 4 para. 26(2)(c) words inserted Sch. 2 para. 30(2)(a) 17 Jul 2013 Written in
Sch. 3 para. 27(1) words omitted Sch. 2 para. 8(c) 17 Jul 2013 Written in
Sch. 4 para. 6(4) inserted Sch. 2 para. 68 17 Jul 2013 Written in
Sch. 2 para. 13 words omitted Sch. 2 para. 34(b) 17 Jul 2013 Written in
s. 271(2)(a) words substituted Sch. 46 para. 12(a) 17 Jul 2013 Written in
Sch. 4 para. 26(2)(c) word inserted Sch. 2 para. 30(2)(b) 17 Jul 2013 Written in
Sch. 2 para. 62(1A) inserted Sch. 2 para. 83(3) 17 Jul 2013 Written in
Sch. 2 para. 25(1) word inserted Sch. 2 para. 47(a) 17 Jul 2013 Written in
Sch. 3 para. 34(2)(c)(d) inserted Sch. 2 para. 23(2)(b) 17 Jul 2013 Written in
Sch. 3 para. 38(2)(c) word inserted Sch. 2 para. 25(2)(b) 17 Jul 2013 Written in
s. 554Z4(5A)(5B) inserted Sch. 45 para. 68(3) 17 Jul 2013 Written in
s. 681A(4) substituted Sch. 46 para. 39(1) 17 Jul 2013 Written in
s. 532(1)(b) word substituted Sch. 2 para. 94(1) 17 Jul 2013 Written in
s. 690(1)(a) substituted Sch. 46 para. 15(2) 17 Jul 2013 Written in
Sch. 3 para. 17(1) words omitted Sch. 2 para. 60(b) 17 Jul 2013 Written in
Sch. 4 para. 13(2) word substituted Sch. 2 para. 44(1) 17 Jul 2013 Written in
Sch. 4 para. 36(3) inserted Sch. 2 para. 75 17 Jul 2013 Written in
s. 554Z10(2) substituted Sch. 45 para. 71(3) 17 Jul 2013 Written in
s. 554Z4(3)-(5) substituted Sch. 45 para. 68(2) 17 Jul 2013 Written in
s. 413(2A) inserted Sch. 46 para. 38(3) 17 Jul 2013 Written in
Sch. 3 para. 37(3A)(3B) inserted Sch. 2 para. 24(2) 17 Jul 2013 Written in
Sch. 2 para. 62(1) words substituted Sch. 2 para. 83(2) 17 Jul 2013 Written in
Sch. 2 para. 64 omitted Sch. 2 para. 88 17 Jul 2013 Written in
s. 524(2C) words omitted Sch. 2 para. 14 17 Jul 2013 Written in
Sch. 3 para. 48(3) inserted Sch. 2 para. 65 17 Jul 2013 Written in
s. 140(2) Table figure substituted s. 23(8) 17 Jul 2013 Written in
Sch. 1 Pt. 2 words inserted Sch. 45 para. 105 17 Jul 2013 Written in
Sch. 2 para. 84(3) word inserted Sch. 2 para. 53(2)(a) 17 Jul 2013 Written in
s. 139(2)(a)(aa) substituted for s. 139(2)(a) s. 23(3) 17 Jul 2013 Written in
s. 41C(6)(b) substituted Sch. 46 para. 11(3) 17 Jul 2013 Written in
Sch. 2 para. 68(4)(b)(c) words omitted Sch. 2 para. 90(2)(b) 17 Jul 2013 Written in
Sch. 3 para. 30(2)(a) figure substituted Sch. 2 para. 9(a) 17 Jul 2013 Written in
Sch. 4 para. 11(3)(4) word substituted Sch. 2 para. 44(1) 17 Jul 2013 Written in
Sch. 4 para. 21(2) words inserted Sch. 2 para. 28(b) 17 Jul 2013 Written in
Sch. 2 para. 100 words inserted Sch. 2 para. 57 17 Jul 2013 Written in
Sch. 3 para. 39(7) inserted Sch. 2 para. 63 17 Jul 2013 Written in
s. 554Z10(1)(c) substituted Sch. 46 para. 14(1)(c) 17 Jul 2013 Written in
Sch. 3 para. 27(1) words omitted Sch. 2 para. 8(a) 17 Jul 2013 Written in
s. 376(1)(b) words substituted Sch. 46 para. 36 17 Jul 2013 Written in
Sch. 3 para. 49 words inserted Sch. 2 para. 66 17 Jul 2013 Written in
s. 139(3) figure substituted s. 23(5)(b) 17 Jul 2013 Written in
s. 329(2) words inserted Sch. 45 para. 64(3) 17 Jul 2013 Written in
Sch. 3 para. 27(1) word inserted Sch. 2 para. 8(b) 17 Jul 2013 Written in
s. 271(2)(b) words substituted Sch. 46 para. 12(b) 17 Jul 2013 Written in
Sch. 2 para. 43(2A) inserted Sch. 2 para. 50 17 Jul 2013 Written in
Sch. 3 para. 34(4) words substituted Sch. 2 para. 23(3) 17 Jul 2013 Written in
Sch. 2 para. 32(2)(e) words omitted Sch. 2 para. 3 17 Jul 2013 No change to the words
Sch. 2 para. 63(1) words omitted Sch. 2 para. 87 17 Jul 2013 Written in
s. 24(3A) inserted Sch. 45 para. 61(3) 17 Jul 2013 Written in
Sch. 2 para. 52(4)(5) words substituted Sch. 2 para. 79(5) 17 Jul 2013 Written in
Sch. 2 para. 84(4)(b) word substituted Sch. 2 para. 53(3) 17 Jul 2013 Written in
s. 41C(4)(b) substituted Sch. 46 para. 11(2) 17 Jul 2013 Written in
Sch. 2 para. 84(3)(c) and word omitted Sch. 2 para. 53(2)(b) 17 Jul 2013 Written in
s. 394A inserted Sch. 45 para. 125 17 Jul 2013 Written in
Sch. 3 para. 38(2)(c) words inserted Sch. 2 para. 25(2)(a) 17 Jul 2013 Written in
Sch. 3 para. 6(2)(c) word inserted Sch. 46 para. 41(1)(a) 17 Jul 2013 Written in
Sch. 2 para. 68(4)(a) and word omitted Sch. 2 para. 90(2)(a) 17 Jul 2013 Written in
s. 554Z10(1)(a) substituted Sch. 45 para. 71(2) 17 Jul 2013 Written in
Sch. 5 para. 27(3)(b) words omitted Sch. 46 para. 42 17 Jul 2013 Written in
s. 554Z9 heading words substituted Sch. 46 para. 13(2) 17 Jul 2013 Written in
Sch. 4 para. 21(2) word omitted Sch. 2 para. 28(a) 17 Jul 2013 Written in
Sch. 3 para. 6(2)(ca) and word omitted Sch. 46 para. 41(1)(b) 17 Jul 2013 Written in
Sch. 3 para. 34(2) word omitted Sch. 2 para. 23(2)(a) 17 Jul 2013 Written in
Sch. 4 para. 22(5)(6) inserted Sch. 2 para. 72 17 Jul 2013 Written in
s. 554Z9(5)(c) words inserted Sch. 45 para. 70(b) 17 Jul 2013 Written in
Sch. 2 para. 99(4) inserted Sch. 2 para. 56 17 Jul 2013 Written in
Sch. 4 para. 25A and cross-heading inserted Sch. 2 para. 29 17 Jul 2013 Written in
Sch. 2 para. 98 omitted Sch. 2 para. 5 17 Jul 2013 Written in
s. 554Z12(9)(10) inserted Sch. 45 para. 128 17 Jul 2013 Written in
s. 519(3A)-(3J) inserted Sch. 2 para. 21 17 Jul 2013 Written in
s. 26(5A) inserted Sch. 45 para. 62(3) 17 Jul 2013 Written in
s. 378(1) words substituted Sch. 46 para. 37(2) 17 Jul 2013 Written in
s. 554Z10 heading words substituted Sch. 46 para. 14(2) 17 Jul 2013 Written in
Sch. 2 para. 8(2)(b) and word omitted Sch. 46 para. 40(1) 17 Jul 2013 Written in
Sch. 4 para. 15 words omitted Sch. 2 para. 70(b) 17 Jul 2013 Written in
Sch. 2 para. 14(7)(c) and word omitted Sch. 2 para. 35(b) 17 Jul 2013 Written in
s. 26 cross-heading words substituted Sch. 46 para. 9(2)(b) 17 Jul 2013 Written in
s. 140(3)(b) figure substituted s. 23(10) 17 Jul 2013 Written in
s. 26(1) words substituted Sch. 46 para. 9(1) 17 Jul 2013 Written in
s. 22(7) substituted Sch. 45 para. 59 17 Jul 2013 Written in
s. 293B inserted s. 10(1) 17 Jul 2013 Written in
Sch. 3 para. 11-16 omitted Sch. 2 para. 41 17 Jul 2013 Written in
Sch. 3 para. 30(2)(a) words omitted Sch. 2 para. 9(b) 17 Jul 2013 Written in
s. 329(3) words inserted Sch. 45 para. 64(4) 17 Jul 2013 Written in
Sch. 2 para. 70(2) word inserted Sch. 2 para. 92(a) 17 Jul 2013 Written in
s. 554Z9(5)(b) words inserted Sch. 45 para. 70(a) 17 Jul 2013 Written in
Sch. 3 para. 37(4) words substituted Sch. 2 para. 24(4) 17 Jul 2013 Written in
s. 61G(5)(b) words omitted Sch. 46 para. 31(b) 17 Jul 2013 Written in
Sch. 3 para. 28(5)(6) inserted Sch. 2 para. 62 17 Jul 2013 Written in
s. 524(2D)-(2N) inserted Sch. 2 para. 26(5) 17 Jul 2013 Written in
s. 498(3)-(13) inserted Sch. 2 para. 19 17 Jul 2013 Written in
Sch. 2 para. 59(2) omitted Sch. 2 para. 51 17 Jul 2013 Written in
s. 690(1) word omitted Sch. 45 para. 73(2) 17 Jul 2013 Written in
s. 23(3) words substituted Sch. 45 para. 60(2) 17 Jul 2013 Written in
s. 26(1) words substituted Sch. 45 para. 62(2) 17 Jul 2013 Written in
s. 140(3A) omitted s. 23(10) 17 Jul 2013 Written in
s. 15(4)-(6) inserted Sch. 45 para. 58(2) 17 Jul 2013 Written in
s. 61G(5)(a) substituted Sch. 46 para. 31(a) 17 Jul 2013 Written in
s. 139(4)(b) figure substituted s. 23(6)(b) 17 Jul 2013 Written in
s. 690(1A) inserted Sch. 45 para. 73(3) 17 Jul 2013 Written in
s. 554Z10(4) substituted Sch. 45 para. 71(6) 17 Jul 2013 Written in
Sch. 3 para. 17(1) word inserted Sch. 2 para. 60(a) 17 Jul 2013 Written in
s. 139(2) words omitted s. 23(2) 17 Jul 2013 Written in
s. 26A inserted Sch. 46 para. 10 17 Jul 2013 Written in
s. 26(6) substituted Sch. 45 para. 62(4) 17 Jul 2013 Written in
s. 413(3ZA) inserted Sch. 46 para. 38(5) 17 Jul 2013 Written in
s. 329(1A) inserted Sch. 45 para. 64(2) 17 Jul 2013 Written in
s. 554Z4A inserted Sch. 45 para. 126 17 Jul 2013 Written in
Sch. 4 para. 15 word inserted Sch. 2 para. 70(a) 17 Jul 2013 Written in
s. 579CA substituted Sch. 45 para. 117 17 Jul 2013 Written in
s. 690(2A) words substituted Sch. 46 para. 15(3) 17 Jul 2013 Written in
Sch. 2 para. 14-19 omitted Sch. 2 para. 36 17 Jul 2013 Written in
s. 23(3) words substituted Sch. 45 para. 60(3) 17 Jul 2013 Written in
s. 139(2)(b) figure substituted s. 23(4) 17 Jul 2013 Written in
s. 24(2A) inserted Sch. 45 para. 61(2) 17 Jul 2013 Written in
Sch. 3 para. 31 omitted Sch. 2 para. 10 17 Jul 2013 Written in
s. 394(4C)(b) word omitted Sch. 45 para. 65(2) 17 Jul 2013 Written in
s. 328(5) words omitted Sch. 46 para. 32 17 Jul 2013 Written in
Sch. 2 para. 78 omitted Sch. 2 para. 93(1) 17 Jul 2013 Written in
s. 232(6A) inserted Sch. 45 para. 63 17 Jul 2013 Written in
Sch. 2 para. 62(4) words inserted Sch. 2 para. 83(4) 17 Jul 2013 Written in
s. 19(2) words inserted Sch. 23 para. 2 1 Sep 2013 Written in
s. 221 cross-heading inserted Sch. 23 para. 4(b) 1 Sep 2013 Written in
s. 437(1)(a) words inserted Sch. 23 para. 7 1 Sep 2013 Written in
s. 446B(4)(ba) inserted Sch. 23 para. 8 1 Sep 2013 Written in
s. 431(3)(aa) inserted Sch. 23 para. 6 1 Sep 2013 Written in
s. 446T(3)(ba) inserted Sch. 23 para. 9 1 Sep 2013 Written in
s. 428(7)(ba) inserted Sch. 23 para. 5 1 Sep 2013 Written in
s. 532(4A) inserted Sch. 23 para. 14(2) 1 Sep 2013 Written in
s. 226A-226D and cross-heading inserted Sch. 23 para. 3 1 Sep 2013 Written in
s. 326B and cross-heading inserted Sch. 23 para. 37 1 Sep 2013 Written in
s. 452(2)(aa) inserted Sch. 23 para. 11 1 Sep 2013 No change to the words
Pt. 3 Ch. 12 heading words substituted Sch. 23 para. 4(a) 1 Sep 2013 Written in
s. 554N(7)(b) words inserted Sch. 23 para. 15 1 Sep 2013 Written in
s. 532(5) words substituted Sch. 23 para. 14(3) 1 Sep 2013 Written in
s. 446V(ba) inserted Sch. 23 para. 10 1 Sep 2013 Written in
s. 531(3A) inserted Sch. 23 para. 13 1 Sep 2013 Written in
s. 479(3A) inserted Sch. 23 para. 12 1 Sep 2013 Written in
Sch. 5 para. 39(4)(5) inserted Sch. 2 para. 31(1) 31 Oct 2013 Written in

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

Data