Changes made by Finance Act 2013
2013 c. 29
Made to Income Tax (Trading and Other Income) Act 2005
158 changes. All changes made by Finance Act 2013
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 528 528A | substituted for s. 528 | Sch. 8 para. 3 | 6 Apr 2013 | Written in |
| s. 528 528A | excluded by 1988 c. 1, s. 552(14) (as inserted) | Sch. 8 para. 6 | 6 Apr 2013 | Written in |
| s. 476(2) | word inserted | Sch. 8 para. 2(a) | 6 Apr 2013 | Written in |
| s. 476(2) | words omitted | Sch. 8 para. 2(d) | 6 Apr 2013 | Written in |
| s. 476(2) | word omitted | Sch. 8 para. 2(c) | 6 Apr 2013 | Written in |
| s. 536(6) | words substituted | Sch. 8 para. 5(2) | 6 Apr 2013 | Written in |
| s. 536(7) | substituted | Sch. 8 para. 5(3) | 6 Apr 2013 | Written in |
| s. 476(2) | words omitted | Sch. 8 para. 2(b) | 6 Apr 2013 | Written in |
| s. 529 | omitted | Sch. 8 para. 4 | 6 Apr 2013 | Written in |
| s. 72(2A) | inserted | Sch. 4 para. 16 | 17 Jul 2013 | Written in |
| s. 172AA | inserted | Sch. 4 para. 29 | 17 Jul 2013 | Written in |
| s. 225V and cross-heading | inserted | Sch. 31 para. 22 | 17 Jul 2013 | Written in |
| s. 417(1)(1A) | substituted for s. 417(1) | Sch. 30 para. 14(1) | 17 Jul 2013 | Written in |
| s. 408A and cross-heading | inserted | Sch. 45 para. 134 | 17 Jul 2013 | Written in |
| Pt. 2 Ch. 17A | inserted | Sch. 4 para. 38 | 17 Jul 2013 | Written in |
| s. 528(1)(b) | words substituted | Sch. 45 para. 86(3) | 17 Jul 2013 | Written in |
| s. 536(7) | substituted | Sch. 45 para. 88(3) | 17 Jul 2013 | Written in |
| s. 160 | omitted | Sch. 4 para. 51 | 17 Jul 2013 | Written in |
| s. 254(2A) | inserted | Sch. 4 para. 39(3) | 17 Jul 2013 | Written in |
| s. 225N(2) | words substituted | Sch. 31 para. 1(2)(b) | 17 Jul 2013 | Written in |
| s. 148ZA and cross-heading | inserted | Sch. 4 para. 27 | 17 Jul 2013 | Written in |
| s. 97A 97B and cross-heading | inserted | Sch. 4 para. 21 | 17 Jul 2013 | Written in |
| s. 852(6) | substituted | Sch. 45 para. 79(2) | 17 Jul 2013 | Written in |
| s. 229(2)(a) | words substituted | Sch. 4 para. 52(2) | 17 Jul 2013 | Written in |
| Sch. 4 | words omitted | Sch. 12 para. 13(6) | 17 Jul 2013 | Written in |
| s. 239A 239B and cross-heading | inserted | Sch. 4 para. 37 | 17 Jul 2013 | Written in |
| s. 468(2) | substituted | Sch. 46 para. 46 | 17 Jul 2013 | Written in |
| s. 689A | inserted | Sch. 45 para. 137 | 17 Jul 2013 | Written in |
| s. 849(3A) | inserted | Sch. 45 para. 78 | 17 Jul 2013 | Written in |
| s. 56 | words inserted | Sch. 4 para. 50 | 17 Jul 2013 | Written in |
| s. 528(3) | words substituted | Sch. 45 para. 86(5) | 17 Jul 2013 | Written in |
| s. 687(2) | words inserted | Sch. 12 para. 13(3) | 17 Jul 2013 | Written in |
| s. 771(4) | substituted | Sch. 46 para. 53(1) | 17 Jul 2013 | Written in |
| s. 221A | inserted | Sch. 4 para. 32 | 17 Jul 2013 | Written in |
| s. 463A-463E | inserted | Sch. 9 para. 8 | 17 Jul 2013 | Written in |
| Sch. 4 Pt. 2 | words inserted | Sch. 45 para. 106 | 17 Jul 2013 | Written in |
| s. 528A(2)(c) | substituted | Sch. 45 para. 87(1)para. 87(3)(b) | 17 Jul 2013 | Written in |
| s. 536(7) | substituted | Sch. 45 para. 88(5) | 17 Jul 2013 | Written in |
| s. 468(7) | inserted | Sch. 45 para. 141 | 17 Jul 2013 | Written in |
| s. 274(1A) | inserted | s. 78(2)(a) | 17 Jul 2013 | Written in |
| Pt. 4 Ch. 2A | inserted | Sch. 12 para. 3 | 17 Jul 2013 | Written in |
| s. 33A | inserted | Sch. 4 para. 8 | 17 Jul 2013 | Written in |
| s. 467(4)(aa) | inserted | Sch. 45 para. 85 | 17 Jul 2013 | Written in |
| s. 225O | omitted | Sch. 31 para. 6(3) | 17 Jul 2013 | Written in |
| s. 148K and cross-heading | inserted | Sch. 4 para. 28 | 17 Jul 2013 | Written in |
| s. 17(2) | words inserted | Sch. 45 para. 76(3) | 17 Jul 2013 | Written in |
| s. 715(1)(b) | words substituted | Sch. 46 para. 52(2) | 17 Jul 2013 | Written in |
| s. 225R(1) | words substituted | Sch. 31 para. 16(a) | 17 Jul 2013 | Written in |
| s. 225R(2) | words inserted | Sch. 31 para. 1(3)(d) | 17 Jul 2013 | Written in |
| s. 254(2B) | inserted | Sch. 5 para. 4 | 17 Jul 2013 | Written in |
| s. 227A and cross-heading | inserted | Sch. 4 para. 36 | 17 Jul 2013 | Written in |
| s. 130A | inserted | Sch. 4 para. 25 | 17 Jul 2013 | Written in |
| s. 577(2A) | inserted | Sch. 45 para. 89 | 17 Jul 2013 | Written in |
| s. 854(5A) | inserted | Sch. 45 para. 80(3) | 17 Jul 2013 | Written in |
| s. 56A and cross-heading | inserted | Sch. 4 para. 13 | 17 Jul 2013 | Written in |
| s. 715(2) | words substituted | Sch. 46 para. 52(3)(b) | 17 Jul 2013 | Written in |
| s. 95A and cross-heading | inserted | Sch. 4 para. 19 | 17 Jul 2013 | Written in |
| s. 225N(5) | omitted | Sch. 31 para. 14(2) | 17 Jul 2013 | Written in |
| s. 270(3)-(5) | inserted | Sch. 45 para. 81 | 17 Jul 2013 | Written in |
| s. 786(5)-(7) | inserted | Sch. 4 para. 40 | 17 Jul 2013 | Written in |
| s. 465(1A) | inserted | Sch. 45 para. 84 | 17 Jul 2013 | Written in |
| s. 225P 225Q | omitted | Sch. 31 para. 15 | 17 Jul 2013 | Written in |
| s. 31(1A) | inserted | s. 78(1)(a) | 17 Jul 2013 | Written in |
| Pt. 2 Ch. 5A | inserted | Sch. 5 para. 2 | 17 Jul 2013 | Written in |
| s. 368A | inserted | Sch. 45 para. 132 | 17 Jul 2013 | Written in |
| s. 380(3) | words inserted | Sch. 11 para. 7 | 17 Jul 2013 | Written in |
| s. 832(2) | substituted | Sch. 45 para. 90(2) | 17 Jul 2013 | Written in |
| s. 854(5) | substituted | Sch. 45 para. 80(2) | 17 Jul 2013 | Written in |
| s. 225ZH and cross-heading | inserted | Sch. 4 para. 34 | 17 Jul 2013 | Written in |
| s. 225R(1)(a) | words omitted | Sch. 31 para. 1(3)(a) | 17 Jul 2013 | Written in |
| Sch. 1 para. 435 | omitted | Sch. 12 para. 13(4) | 17 Jul 2013 | Written in |
| s. 365(1)(aa) | inserted | Sch. 12 para. 2(a) | 17 Jul 2013 | Written in |
| s. 648(1)(b) | words substituted | Sch. 46 para. 49 | 17 Jul 2013 | Written in |
| s. 238 239 | omitted | Sch. 4 para. 52(3) | 17 Jul 2013 | Written in |
| s. 25A | inserted | Sch. 4 para. 4 | 17 Jul 2013 | Written in |
| s. 514(4A) | inserted | Sch. 45 para. 142 | 17 Jul 2013 | Written in |
| s. 225N heading | substituted | Sch. 31 para. 14(4) | 17 Jul 2013 | Written in |
| s. 105(2)(a) | words inserted | Sch. 4 para. 22(2) | 17 Jul 2013 | Written in |
| s. 370A | inserted | Sch. 11 para. 6 | 17 Jul 2013 | Written in |
| Pt. 4 Ch. 12 | omitted | Sch. 12 para. 13(2) | 17 Jul 2013 | Written in |
| s. 58(5)(a) | words inserted | Sch. 4 para. 15 | 17 Jul 2013 | Written in |
| s. 820(1) | s. 820 renumbered as s. 820(1) | Sch. 4 para. 43(a) | 17 Jul 2013 | Written in |
| s. 485(8) | inserted | Sch. 9 para. 9 | 17 Jul 2013 | Written in |
| Pt. 2 Ch. 6A | inserted | Sch. 4 para. 23 | 17 Jul 2013 | Written in |
| s. 292(4A)-(4C) | inserted | Sch. 28 para. 3 | 17 Jul 2013 | Written in |
| s. 528A(8) | words substituted | Sch. 45 para. 87(1)(6) | 17 Jul 2013 | Written in |
| s. 188AA | inserted | Sch. 4 para. 30 | 17 Jul 2013 | Written in |
| Pt. 2 Ch. 3A | inserted | Sch. 4 para. 5 | 17 Jul 2013 | Written in |
| s. 715(2) | words substituted | Sch. 46 para. 52(3)(a) | 17 Jul 2013 | Written in |
| s. 528(1A) | inserted | Sch. 45 para. 86(4) | 17 Jul 2013 | Written in |
| s. 459(2) | words substituted | Sch. 46 para. 45 | 17 Jul 2013 | Written in |
| s. 51A | inserted | Sch. 4 para. 10 | 17 Jul 2013 | Written in |
| s. 38(2A) | inserted | Sch. 4 para. 9 | 17 Jul 2013 | Written in |
| s. 465(6) | applied by 1988 c. 1, Sch. 15 Pt. A1 para. A5(4)(a) (as inserted) | Sch. 9 para. 2 | 17 Jul 2013 | Written in |
| s. 820(2) | inserted | Sch. 4 para. 43(b) | 17 Jul 2013 | Written in |
| s. 31(2)(aa) | inserted | Sch. 5 para. 3 | 17 Jul 2013 | Written in |
| s. 17(1)-(1B) | substituted for s. 17(1) | Sch. 45 para. 76(2) | 17 Jul 2013 | Written in |
| s. 651(3) | words omitted | Sch. 46 para. 50 | 17 Jul 2013 | Written in |
| s. 413A | inserted | Sch. 45 para. 135 | 17 Jul 2013 | Written in |
| s. 225ZAA | inserted | Sch. 4 para. 33 | 17 Jul 2013 | Written in |
| s. 246(2A) | inserted | Sch. 4 para. 39(2) | 17 Jul 2013 | Written in |
| s. 6(2A) | inserted | Sch. 45 para. 75 | 17 Jul 2013 | Written in |
| s. 528(1) | words substituted | Sch. 45 para. 86(8) | 17 Jul 2013 | Written in |
| s. 852(8) | inserted | Sch. 45 para. 79(3) | 17 Jul 2013 | Written in |
| Sch. 4 Pt. 2 | words inserted | Sch. 4 para. 53 | 17 Jul 2013 | Written in |
| s. 528A(2)(b) | words substituted | Sch. 45 para. 87(1)para. 87(3)(a) | 17 Jul 2013 | Written in |
| s. 144A | inserted | Sch. 4 para. 26 | 17 Jul 2013 | Written in |
| s. 528A(1)(b) | words substituted | Sch. 45 para. 87(1)(2) | 17 Jul 2013 | Written in |
| s. 832A | substituted | Sch. 45 para. 118 | 17 Jul 2013 | Written in |
| s. 465(1) | words substituted | Sch. 45 para. 150 | 17 Jul 2013 | Written in |
| s. 274(3A) | inserted | s. 78(2)(b) | 17 Jul 2013 | Written in |
| s. 225R(1A) | inserted | Sch. 31 para. 1(3)(c) | 17 Jul 2013 | Written in |
| s. 420A | inserted | Sch. 45 para. 136 | 17 Jul 2013 | Written in |
| Sch. 2 para. 95 | omitted | Sch. 12 para. 13(5) | 17 Jul 2013 | Written in |
| s. 541(4)(b) | words inserted | Sch. 45 para. 143 | 17 Jul 2013 | Written in |
| s. 225N(1A) | inserted | Sch. 31 para. 1(2)(a) | 17 Jul 2013 | Written in |
| s. 225R heading | substituted | Sch. 31 para. 16(b) | 17 Jul 2013 | Written in |
| s. 401C and cross-heading | inserted | Sch. 45 para. 133 | 17 Jul 2013 | Written in |
| s. 528A(2A) | inserted | Sch. 45 para. 87(1)(4) | 17 Jul 2013 | Written in |
| s. 57B and cross-heading | inserted | Sch. 4 para. 14 | 17 Jul 2013 | Written in |
| s. 664(2)(b)(i) | words omitted | Sch. 46 para. 51 | 17 Jul 2013 | Written in |
| s. 191A | inserted | Sch. 4 para. 31 | 17 Jul 2013 | Written in |
| s. 225R(1)(b) | words inserted | Sch. 31 para. 1(3)(b) | 17 Jul 2013 | Written in |
| s. 111A | inserted | Sch. 4 para. 24 | 17 Jul 2013 | Written in |
| s. 225T | omitted | Sch. 31 para. 9 | 17 Jul 2013 | Written in |
| s. 31(2)(d) and word | inserted | Sch. 4 para. 49 | 17 Jul 2013 | Written in |
| s. 96A | inserted | Sch. 4 para. 20 | 17 Jul 2013 | Written in |
| s. 365(1)(k) | omitted | Sch. 12 para. 2(b) | 17 Jul 2013 | Written in |
| s. 528(8) | words substituted | Sch. 45 para. 86(6) | 17 Jul 2013 | Written in |
| s. 465(6) | applied by 1988 c. 1, Sch. 15 Pt. 1 para. B2(4) (as inserted) | Sch. 9 para. 3 | 17 Jul 2013 | Written in |
| s. 31(2)(b) | word omitted | Sch. 4 para. 49 | 17 Jul 2013 | Written in |
| s. 55A(2) | inserted | Sch. 4 para. 11(3) | 17 Jul 2013 | Written in |
| s. 528(1A) | inserted | Sch. 45 para. 86(9) | 17 Jul 2013 | Written in |
| s. 61(5A) | inserted | Sch. 28 para. 2 | 17 Jul 2013 | Written in |
| s. 545(1) | applied by 1988 c. 1, Sch. 15 Pt. A1 para. A5(4)(b) (as inserted) | Sch. 9 para. 2 | 17 Jul 2013 | Written in |
| s. 225N(6) | words substituted | Sch. 31 para. 14(3)(b) | 17 Jul 2013 | Written in |
| s. 368(2A) | inserted | Sch. 45 para. 83 | 17 Jul 2013 | Written in |
| s. 225N(6) | words substituted | Sch. 31 para. 14(3)(a) | 17 Jul 2013 | Written in |
| s. 636(2)(b) | words substituted | Sch. 46 para. 48(1) | 17 Jul 2013 | Written in |
| s. 225N(3)(4) | omitted | Sch. 31 para. 6(2) | 17 Jul 2013 | Written in |
| s. 154A(1)(a) | word omitted | Sch. 46 para. 44 | 17 Jul 2013 | Written in |
| s. 805(4)-(6) | inserted | Sch. 4 para. 42 | 17 Jul 2013 | Written in |
| s. 243(6) | inserted | Sch. 45 para. 77 | 17 Jul 2013 | Written in |
| s. 55A(1) | s. 55A renumbered as s. 55A(1) | Sch. 4 para. 11(2) | 17 Jul 2013 | Written in |
| s. 569(2) | words substituted | Sch. 46 para. 47 | 17 Jul 2013 | No change to the words |
| s. 32A and cross-heading | inserted | Sch. 4 para. 7 | 17 Jul 2013 | Written in |
| s. 528(3) | words substituted | Sch. 45 para. 86(10) | 17 Jul 2013 | Written in |
| s. 105(2A) | inserted | Sch. 4 para. 22(3) | 17 Jul 2013 | Written in |
| s. 94A(5) | inserted | Sch. 4 para. 17 | 17 Jul 2013 | Written in |
| s. 31(4) | inserted | s. 78(1)(b) | 17 Jul 2013 | Written in |
| s. 528A(4) | words substituted | Sch. 45 para. 87(1)(5) | 17 Jul 2013 | Written in |
| s. 465B | inserted | Sch. 45 para. 140 | 17 Jul 2013 | Written in |
| s. 25(3) | words substituted | Sch. 4 para. 3 | 17 Jul 2013 | Written in |
| s. 385A and cross-heading | inserted | Sch. 23 para. 16 | 1 Sep 2013 | Written in |
| s. 397A(6) | words substituted | Sch. 29 para. 14(a) | 1 Jan 2014 | Written in |
| s. 397(6) | words substituted | Sch. 29 para. 13 | 1 Jan 2014 | Written in |
| s. 397A(8) | omitted | Sch. 29 para. 14(b) | 1 Jan 2014 | Written in |
| s. 397B | omitted | Sch. 29 para. 15 | 1 Jan 2014 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.