OpenLegislation

Changes made by Finance Act 2014

2014 c. 26

Made to Income Tax Act 2007

134 changes. All changes made by Finance Act 2014

Provision changed Change By In force Text
s. 488(1)(a) words substituted Sch. 8 para. 71(3)(a) 6 Apr 2014 Written in
s. 462(5) words substituted Sch. 8 para. 69 6 Apr 2014 Written in
s. 489(8)(a) words substituted Sch. 8 para. 72 6 Apr 2014 Written in
s. 490(1) word omitted Sch. 8 para. 73 6 Apr 2014 Written in
s. 488 heading words substituted Sch. 8 para. 71(2) 6 Apr 2014 Written in
s. 966 excluded s. 47(4) 6 Apr 2014 Written in
s. 488(1)(b) word omitted Sch. 8 para. 71(3)(b) 6 Apr 2014 Written in
s. 479(5) words substituted Sch. 8 para. 70 6 Apr 2014 Written in
s. 1005(3)-(5) applied by 1986 c. 41 s. 99A(2) (as inserted) Sch. 24 para. 3 28 Apr 2014 Written in
s. 281(f)(iii) modified Sch. 10 para. 3(5) 17 Jul 2014 Written in
s. 2(5B) inserted Sch. 11 para. 4 17 Jul 2014 Written in
s. 10(3B)(3C) omitted Sch. 38 para. 4(a) 17 Jul 2014 Written in
s. 23 words inserted Sch. 17 para. 19 17 Jul 2014 Written in
s. 257PE(2) modified by 1992 c. 12 Sch. 8B para. 8(2) (as inserted) Sch. 12 para. 3 17 Jul 2014 Written in
s. 309A(9) words inserted s. 56(6)(c) 17 Jul 2014 Written in
s. 198B inserted s. 56(4) 17 Jul 2014 Written in
s. 1022(1A) inserted Sch. 11 para. 13 17 Jul 2014 Written in
s. 257PA(1) applied (with modifications) by 1992 c. 12 Sch. 8B para. 8(1) (as inserted) Sch. 12 para. 3 17 Jul 2014 Written in
Sch. 4 words inserted Sch. 38 para. 11 17 Jul 2014 Written in
s. 36 omitted s. 2(5) 17 Jul 2014 Written in
s. 198A(9) words inserted s. 56(3)(c) 17 Jul 2014 Written in
s. 34(1)(a) word omitted s. 2(3) 17 Jul 2014 Written in
s. 828B(5) words inserted Sch. 38 para. 9 17 Jul 2014 Written in
s. 281(1A) inserted Sch. 10 para. 3(3) 17 Jul 2014 Written in
s. 127C inserted Sch. 17 para. 9(3) 17 Jul 2014 Written in
s. 45(4)(b) word omitted s. 2(6) 17 Jul 2014 Written in
s. 809G(2)(ba) inserted s. 11(8)(b) 17 Jul 2014 Written in
s. 57(4) words substituted s. 4(3)(a) 17 Jul 2014 Written in
s. 303(1)(kb) inserted s. 56(5)(a) 17 Jul 2014 Written in
s. 35(1)(a) word substituted s. 2(4)(a) 17 Jul 2014 Written in
s. 309A(6)(e) and word inserted s. 56(6)(b) 17 Jul 2014 Written in
s. 13(1)(b) words inserted Sch. 38 para. 6(a) 17 Jul 2014 Written in
s. 322(5A) inserted Sch. 10 para. 4 17 Jul 2014 Written in
s. 57(1)(a) word substituted s. 2(8)(a) 17 Jul 2014 Written in
s. 192(2)(h) and word inserted s. 56(2)(b) 17 Jul 2014 Written in
s. 257A(3) substituted s. 54(2) 17 Jul 2014 Written in
s. 303(2)(h) and word inserted s. 56(5)(b) 17 Jul 2014 Written in
s. 21 excluded (temp.) s. 3(3) 17 Jul 2014 Written in
s. 392(4) words substituted s. 13(2)(b) 17 Jul 2014 Written in
s. 26(1)(a) words inserted s. 11(3) 17 Jul 2014 Written in
s. 257PB-257PD applied (with modifications) by 1992 c. 12 Sch. 8B para. 8(1) (as inserted) Sch. 12 para. 3 17 Jul 2014 Written in
s. 281(1)(f) inserted Sch. 10 para. 3(2) 17 Jul 2014 Written in
s. 24A(7)(d)(iii) and word inserted Sch. 11 para. 5 17 Jul 2014 Written in
s. 995 applied by 2003 c. 1 s. 312G(6)(b) (as inserted) Sch. 37 para. 5 17 Jul 2014 Written in
Pt. 3 Ch. 3A inserted s. 11(2) 17 Jul 2014 Written in
s. 33(4) words substituted s. 11(5)(c) 17 Jul 2014 Written in
s. 35(1) word substituted s. 1(3)(b) 17 Jul 2014 Written in
s. 383(2)(c) word inserted s. 13(4)(a) 17 Jul 2014 Written in
s. 7 word substituted s. 3(1) 17 Jul 2014 Written in
Pt. 13 Ch. 5D inserted Sch. 17 para. 25(1) 17 Jul 2014 Written in
s. 29(4B) words inserted Sch. 11 para. 8 17 Jul 2014 Written in
s. 330A and cross-heading inserted Sch. 10 para. 5 17 Jul 2014 Written in
s. 31(2) word inserted s. 11(4) 17 Jul 2014 Written in
s. 6A inserted Sch. 38 para. 3 17 Jul 2014 Written in
s. 284(1)(d) words inserted Sch. 10 para. 5 17 Jul 2014 Written in
s. 392(4) words inserted s. 13(2)(a) 17 Jul 2014 Written in
s. 33(3) words inserted s. 11(5)(a) 17 Jul 2014 Written in
s. 10(5) word substituted s. 1(3)(a) 17 Jul 2014 Written in
s. 35 heading word substituted s. 2(4)(b) 17 Jul 2014 Written in
Pt. 13 Ch. 5AA inserted Sch. 17 para. 24(1) 17 Jul 2014 Written in
s. 12(3) word substituted (temp.) s. 3(2) 17 Jul 2014 Written in
s. 192(1)(ka) word omitted s. 56(2)(a) 17 Jul 2014 Written in
s. 809H(3A) substituted Sch. 38 para. 8 17 Jul 2014 Written in
s. 809AZF(1) words omitted Sch. 17 para. 23(2) 17 Jul 2014 Written in
s. 989 words omitted Sch. 38 para. 10(a) 17 Jul 2014 Written in
s. 57(2) words substituted s. 4(3)(a) 17 Jul 2014 Written in
s. 397(2)(a) substituted s. 14(1) 17 Jul 2014 Written in
s. 10(4) words inserted Sch. 38 para. 4(b) 17 Jul 2014 Written in
s. 21(6) inserted s. 4(2)(b) 17 Jul 2014 Written in
s. 33(4)(a) words inserted s. 11(5)(d) 17 Jul 2014 Written in
Pt. 3 Ch. 3 heading words inserted s. 11(6) 17 Jul 2014 Written in
s. 6(2A)-(2C) omitted Sch. 38 para. 2(a) 17 Jul 2014 Written in
s. 13(3) words inserted Sch. 38 para. 6(d) 17 Jul 2014 Written in
s. 1014(5)(b)(iiia) inserted Sch. 11 para. 12 17 Jul 2014 Written in
s. 309A(3) substituted s. 56(6)(a) 17 Jul 2014 Written in
s. 392(3A)(3B) inserted Sch. 11 para. 10 17 Jul 2014 Written in
s. 6(3)(za) inserted Sch. 38 para. 2(b) 17 Jul 2014 Written in
s. 192(1)(kb) inserted s. 56(2)(a) 17 Jul 2014 Written in
s. 116A and cross-heading inserted Sch. 17 para. 8(2) 17 Jul 2014 Written in
s. 257P(1) applied (with modifications) by 1992 c. 12 Sch. 8B para. 8(1) (as inserted) Sch. 12 para. 3 17 Jul 2014 Written in
s. 281(f)(i) modified Sch. 10 para. 3(5) 17 Jul 2014 Written in
s. 392 cross-heading word inserted s. 13(4)(b) 17 Jul 2014 Written in
s. 46(4)(b) word omitted s. 2(7) 17 Jul 2014 Written in
s. 13(4) words inserted Sch. 38 para. 6(e) 17 Jul 2014 Written in
s. 57(7) inserted s. 4(3)(b) 17 Jul 2014 Written in
s. 303(2)(f) word omitted s. 56(5)(b) 17 Jul 2014 Written in
s. 57(3) words substituted s. 4(3)(a) 17 Jul 2014 Written in
s. 27(5) words inserted Sch. 11 para. 7 17 Jul 2014 Written in
s. 257A(4) omitted s. 54(3) 17 Jul 2014 Written in
s. 33(4)(b) words substituted s. 11(5)(e) 17 Jul 2014 Written in
s. 264A inserted Sch. 10 para. 2(1) 17 Jul 2014 Written in
s. 57(4) word omitted s. 2(8)(b) 17 Jul 2014 Written in
Pt. 5B inserted Sch. 11 para. 1 17 Jul 2014 Written in
s. 281(1)(d) word omitted Sch. 10 para. 3(2) 17 Jul 2014 Written in
s. 13(2)(b) words inserted Sch. 38 para. 6(b) 17 Jul 2014 Written in
s. 309B inserted s. 56(7) 17 Jul 2014 Written in
s. 416(6A) inserted Sch. 11 para. 11 17 Jul 2014 Written in
s. 33(3A) inserted s. 11(5)(b) 17 Jul 2014 Written in
s. 117(3) words substituted Sch. 17 para. 9(2) 17 Jul 2014 Written in
s. 809AZF(2)(3) omitted Sch. 17 para. 23(3) 17 Jul 2014 Written in
s. 303(1)(ka) word omitted s. 56(5)(a) 17 Jul 2014 Written in
s. 102(2A) inserted Sch. 17 para. 8(2) 17 Jul 2014 Written in
s. 1014(4) excluded Sch. 37 para. 22(3) 17 Jul 2014 Written in
s. 26(1)(a) words inserted Sch. 11 para. 6 17 Jul 2014 Written in
s. 809G(2) word omitted s. 11(8)(a) 17 Jul 2014 Written in
s. 392 heading word inserted s. 13(4)(c) 17 Jul 2014 Written in
s. 270(1) words inserted Sch. 10 para. 1(1) 17 Jul 2014 Written in
s. 198A(3) substituted s. 56(3)(a) 17 Jul 2014 Written in
s. 309A(6) word omitted s. 56(6)(b) 17 Jul 2014 Written in
s. 852(2)(a) words inserted s. 3(4) 17 Jul 2014 Written in
s. 11A inserted Sch. 38 para. 5 17 Jul 2014 Written in
s. 1014(4) excluded s. 12(5) 17 Jul 2014 Written in
s. 13(2A)(b) words inserted Sch. 38 para. 6(c) 17 Jul 2014 Written in
s. 989 words inserted Sch. 38 para. 10(b) 17 Jul 2014 Written in
s. 16(1)(za) substituted Sch. 38 para. 7 17 Jul 2014 Written in
s. 198A(6) word omitted s. 56(3)(b) 17 Jul 2014 Written in
s. 198A(6)(e) and word inserted s. 56(3)(b) 17 Jul 2014 Written in
s. 21(3) words substituted s. 4(2)(a) 17 Jul 2014 Written in
s. 21 excluded s. 1(4)(a) 17 Jul 2014 Written in
s. 57 excluded s. 1(4)(b) 17 Jul 2014 Written in
s. 393A inserted s. 13(3) 17 Jul 2014 Written in
s. 192(2)(f) word omitted s. 56(2)(b) 17 Jul 2014 Written in
s. 56(1)(b) words inserted s. 11(7) 17 Jul 2014 Written in
s. 21(1) words substituted s. 4(2)(a) 17 Jul 2014 Written in
s. 21(3A) words substituted s. 4(2)(a) 17 Jul 2014 Written in
s. 32 words inserted Sch. 11 para. 9 17 Jul 2014 Written in
s. 887(5) amendment to earlier affecting provision 2014 c. 14 Sch. 4 para. 110(5) Sch. 39 para. 11 1 Aug 2014 Written in
s. 151(1) amendment to earlier affecting provision 2014 c. 14 Sch. 4 para. 105(3) Sch. 39 para. 10 1 Aug 2014 Written in
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted) Sch. 9 para. 5 6 Apr 2015 Written in
s. 21 excluded s. 2(2)(a) 6 Apr 2015 Written in
s. 809K(1)(c) substituted Sch. 9 para. 29 6 Apr 2015 Written in
s. 57 excluded s. 2(2)(b) 6 Apr 2015 Written in
s. 10(5) word substituted s. 2(1)(a) 6 Apr 2015 Written in
s. 35(1) word substituted s. 2(1)(b) 6 Apr 2015 Written in

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

Data