Changes made by Finance Act 2016
2016 c. 24
Made to Income Tax (Trading and Other Income) Act 2005
111 changes. All changes made by Finance Act 2016
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 863 | modified by 2010 c. 8, s. 259G(8) (as inserted) | Sch. 10 para. 1 | 15 Sep 2016 | Written in |
| s. 223(4) | omitted | s. 25(5)(c) | 15 Sep 2016 | Written in |
| s. 680(2) | words omitted | Sch. 1 para. 24(a) | 15 Sep 2016 | Written in |
| s. 408(2A) | words omitted | Sch. 1 para. 16 | 15 Sep 2016 | Written in |
| s. 651(5) | words substituted | Sch. 1 para. 20(b) | 15 Sep 2016 | Written in |
| s. 308A-308C and cross-heading | omitted | s. 74(1)(a) | 15 Sep 2016 | Written in |
| s. 94H(5A) | inserted | s. 24(7) | 15 Sep 2016 | Written in |
| s. 680A(4)(a) | words inserted | Sch. 1 para. 25 | 15 Sep 2016 | Written in |
| s. 31C(6) | words substituted | s. 25(8) | 15 Sep 2016 | Written in |
| s. 421 | omitted | Sch. 1 para. 1(1) | 15 Sep 2016 | Written in |
| s. 322(2)(zb) | inserted | s. 73(5) | 15 Sep 2016 | Written in |
| s. 863 | modified by 2010 c. 8, s. 259GE(8) (as inserted) | Sch. 10 para. 1 | 15 Sep 2016 | Written in |
| s. 401(1)-(1B) | substituted for s. 401(1)-(6) | Sch. 1 para. 12(2) | 15 Sep 2016 | Written in |
| s. 222(3) | words inserted | s. 25(4)(d)(i) | 15 Sep 2016 | Written in |
| s. 404A | inserted | s. 35(2) | 15 Sep 2016 | Written in |
| Pt. 4 Ch. 3 heading | words substituted | Sch. 1 para. 3 | 15 Sep 2016 | Written in |
| s. 396B | inserted | s. 35(1) | 15 Sep 2016 | Written in |
| s. 384(3) | omitted | Sch. 1 para. 5 | 15 Sep 2016 | Written in |
| s. 224(6) | words substituted | s. 25(6)(b) | 15 Sep 2016 | Written in |
| s. 327(2)(c) and word | omitted | s. 74(1)(b) | 15 Sep 2016 | Written in |
| Sch. 1 para. 361(a) | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 272(2) | words inserted | s. 71(3) | 15 Sep 2016 | Written in |
| s. 56A(1) | words omitted | s. 72(2)(a) | 15 Sep 2016 | Written in |
| s. 854(6)(d)(e) | inserted | Sch. 1 para. 26(b) | 15 Sep 2016 | Written in |
| s. 397-398 | omitted | Sch. 1 para. 1(1) | 15 Sep 2016 | Written in |
| s. 663(5) | inserted | Sch. 1 para. 22 | 15 Sep 2016 | Written in |
| s. 94H(1) | words substituted | s. 24(3) | 15 Sep 2016 | Written in |
| s. 382(2) | word substituted | Sch. 1 para. 4(b) | 15 Sep 2016 | Written in |
| s. 397 cross-heading | words omitted | Sch. 1 para. 10 | 15 Sep 2016 | Written in |
| Sch. 1 para. 331(2) | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 657 | word substituted | Sch. 1 para. 21 | 15 Sep 2016 | Written in |
| s. 406(4A) | omitted | Sch. 1 para. 15 | 15 Sep 2016 | Written in |
| Sch. 1 para. 363 | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 222(5) | words inserted | s. 25(4)(f) | 15 Sep 2016 | Written in |
| s. 651(4) | words substituted | Sch. 1 para. 20(a) | 15 Sep 2016 | Written in |
| s. 322(2A)(zb) | inserted | s. 73(5) | 15 Sep 2016 | Written in |
| s. 6A 6B | inserted | s. 78(2) | 15 Sep 2016 | Written in |
| s. 399(3)-(5) | omitted | Sch. 1 para. 11(4) | 15 Sep 2016 | Written in |
| s. 680A(1)(a) | words inserted | Sch. 1 para. 25 | 15 Sep 2016 | Written in |
| s. 221(2) | words inserted | s. 25(2)(a) | 15 Sep 2016 | Written in |
| s. 393(5) | omitted | Sch. 1 para. 6 | 15 Sep 2016 | Written in |
| s. 401B | words substituted | Sch. 1 para. 14 | 15 Sep 2016 | Written in |
| s. 407(4A) | omitted | Sch. 1 para. 15 | 15 Sep 2016 | Written in |
| s. 694A | inserted | s. 27(1) | 15 Sep 2016 | Written in |
| s. 400 | omitted | Sch. 1 para. 1(1) | 15 Sep 2016 | Written in |
| s. 223(2) | words substituted | s. 25(5)(a) | 15 Sep 2016 | Written in |
| ss. 274A-274C and cross-heading | substituted for ss. 274A, 274B and cross-heading | s. 26(1) | 15 Sep 2016 | Written in |
| Sch. 1 para. 364 | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 858(3) | omitted | Sch. 1 para. 27 | 15 Sep 2016 | Written in |
| Sch. 1 para. 510(2) | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 394(5) | omitted | Sch. 1 para. 7(a) | 15 Sep 2016 | Written in |
| Sch. 1 para. 360 | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 243(4) | words inserted | s. 78(4) | 15 Sep 2016 | Written in |
| s. 758 | excluded | s. 42(9) | 15 Sep 2016 | Written in |
| s. 416(2) | omitted | Sch. 1 para. 18(b) | 15 Sep 2016 | Written in |
| Sch. 1 para. 503 | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 401 heading | words substituted | Sch. 1 para. 12(4) | 15 Sep 2016 | Written in |
| s. 577A | inserted | s. 42(2) | 15 Sep 2016 | Written in |
| s. 311A and cross-heading | inserted | s. 73(1) | 15 Sep 2016 | Written in |
| s. 382(2) | words omitted | Sch. 1 para. 4(a) | 15 Sep 2016 | Written in |
| s. 68 and cross-heading | omitted | s. 72(1)(a) | 15 Sep 2016 | Written in |
| s. 854(6)(b) | word omitted | Sch. 1 para. 26(a) | 15 Sep 2016 | Written in |
| s. 577(5) | inserted | s. 42(1) | 15 Sep 2016 | Written in |
| s. 94H(4) | words substituted | s. 24(4) | 15 Sep 2016 | Written in |
| Sch. 1 para. 116 | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 94I(6A) | inserted | s. 24(10) | 15 Sep 2016 | Written in |
| s. 669(3)(a)(b) | substituted | s. 4(13) | 15 Sep 2016 | Written in |
| s. 221(3) | words substituted | s. 25(2)(c) | 15 Sep 2016 | Written in |
| s. 399(2) | words omitted | Sch. 1 para. 11(3) | 15 Sep 2016 | Written in |
| s. 416(1) | word omitted | Sch. 1 para. 18(a) | 15 Sep 2016 | Written in |
| s. 394(6) | word substituted | Sch. 1 para. 7(b) | 15 Sep 2016 | Written in |
| s. 94H(4A)(4B) | inserted | s. 24(5) | 15 Sep 2016 | Written in |
| s. 224(4) | word substituted | s. 25(6)(a) | 15 Sep 2016 | Written in |
| s. 222(1) | words inserted | s. 25(4)(b) | 15 Sep 2016 | Written in |
| s. 94I(1)(b) | words substituted | s. 24(9) | 15 Sep 2016 | Written in |
| s. 399(1) | substituted | Sch. 1 para. 11(2) | 15 Sep 2016 | Written in |
| s. 399(5A) | omitted | Sch. 1 para. 11(5) | 15 Sep 2016 | Written in |
| s. 396A(2)(b) | substituted | Sch. 1 para. 9 | 15 Sep 2016 | Written in |
| s. 399 heading | substituted | Sch. 1 para. 11(7) | 15 Sep 2016 | Written in |
| s. 222(4) | words inserted | s. 25(4)(e) | 15 Sep 2016 | Written in |
| Sch. 1 para. 464(3) | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 418(3) | words omitted | Sch. 1 para. 19 | 15 Sep 2016 | Written in |
| s. 401A | omitted | Sch. 1 para. 13 | 15 Sep 2016 | Written in |
| s. 401(7) | words substituted | Sch. 1 para. 12(3) | 15 Sep 2016 | Written in |
| s. 222(3) | words inserted | s. 25(4)(d)(ii) | 15 Sep 2016 | Written in |
| s. 221(2A) | inserted | s. 25(2)(b) | 15 Sep 2016 | Written in |
| s. 411(2) | words omitted | Sch. 1 para. 17 | 15 Sep 2016 | Written in |
| Sch. 1 para. 359 | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 28A | inserted | s. 71(2) | 15 Sep 2016 | Written in |
| s. 222A | inserted | s. 25(3) | 15 Sep 2016 | Written in |
| s. 399(7) | omitted | Sch. 1 para. 11(6) | 15 Sep 2016 | Written in |
| s. 3(4) | words substituted | s. 78(3) | 15 Sep 2016 | Written in |
| s. 830(3) | words substituted | s. 79(11) | 15 Sep 2016 | Written in |
| s. 6(2) | words inserted | s. 78(1)(b) | 15 Sep 2016 | Written in |
| Sch. 1 para. 376 | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 222(2) | substituted | s. 25(4)(c) | 15 Sep 2016 | Written in |
| s. 272(2) | words omitted | s. 72(2)(b) | 15 Sep 2016 | Written in |
| s. 6(1A) | inserted | s. 78(1)(a) | 15 Sep 2016 | Written in |
| s. 223(3) | substituted | s. 25(5)(b) | 15 Sep 2016 | Written in |
| Sch. 1 para. 496 | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
| s. 225(1) | words substituted | s. 25(7) | 15 Sep 2016 | Written in |
| s. 765(2) | excluded | s. 42(9) | 15 Sep 2016 | Written in |
| s. 680(3) | omitted | Sch. 1 para. 24(b) | 15 Sep 2016 | Written in |
| s. 308(1)(b) | words inserted | s. 73(4) | 15 Sep 2016 | Written in |
| s. 873(4) | excluded by 2009 c. 10, Sch. 19 para. 14(3) (as inserted) | Sch. 1 para. 66(3) | 15 Sep 2016 | Written in |
| s. 94H(5) | words inserted | s. 24(6) | 15 Sep 2016 | Written in |
| s. 414 | omitted | Sch. 1 para. 1(1) | 15 Sep 2016 | Written in |
| s. 222 heading | words inserted | s. 25(4)(a) | 15 Sep 2016 | Written in |
| s. 670(4A) | inserted | Sch. 1 para. 23 | 15 Sep 2016 | Written in |
| s. 395(3) | words omitted | Sch. 1 para. 8 | 15 Sep 2016 | Written in |
| Sch. 1 para. 377(3) | omitted | Sch. 1 para. 62 | 15 Sep 2016 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.