OpenLegislation

Changes made by Finance Act 2016

2016 c. 24

Made to Income Tax Act 2007

252 changes. All changes made by Finance Act 2016

Provision changed Change By In force Text
s. 331A(5A) inserted s. 29(5)(b) 18 Nov 2015 Written in
s. 294A(7) words substituted s. 29(4)(a) 18 Nov 2015 Written in
s. 294A(7A)(7B) inserted s. 29(4)(b) 18 Nov 2015 Written in
s. 331A(5) words substituted s. 29(5)(a) 18 Nov 2015 Written in
s. 252A(4) words substituted s. 29(2)(a) 18 Nov 2015 Written in
s. 175A(7A)(7B) inserted s. 29(1)(b) 18 Nov 2015 Written in
s. 280C(8) words substituted s. 29(3)(a) 18 Nov 2015 Written in
s. 280C(8A)(8B) inserted s. 29(3)(b) 18 Nov 2015 Written in
s. 252A(4A) inserted s. 29(2)(b) 18 Nov 2015 Written in
s. 175A(7) words substituted s. 29(1)(a) 18 Nov 2015 Written in
s. 7(1) s. 7 renumbered as s. 7(1) s. 4(3)(a)(17) 15 Sep 2016 Written in
s. 6(3)(a) words inserted s. 4(2)(17) 15 Sep 2016 Written in
Pt. 15 Ch. 2 heading substituted Sch. 6 para. 4 15 Sep 2016 Written in
s. 854(3) word substituted Sch. 6 para. 8 15 Sep 2016 Written in
s. 274(3)(f) word substituted s. 31(3) 15 Sep 2016 Written in
s. 989 words inserted s. 78(5) 15 Sep 2016 Written in
s. 425(5)(a)(ii)(iii) omitted Sch. 1 para. 63(4)(a)(ii) 15 Sep 2016 Written in
s. 55C(1)(ca) inserted s. 5(7)(b)(10) 15 Sep 2016 Written in
s. 815(3)(c) and word omitted Sch. 1 para. 63(15)(b) 15 Sep 2016 Written in
s. 55B(2)(ba) inserted s. 5(6)(b)(10) 15 Sep 2016 Written in
s. 685(2) words inserted s. 33(4)(a)(ii) 15 Sep 2016 Written in
s. 917A and cross-heading inserted s. 41(1) 15 Sep 2016 Written in
s. 815(3) word inserted Sch. 1 para. 63(15)(a) 15 Sep 2016 Written in
s. 850(6) words substituted Sch. 6 para. 5(6) 15 Sep 2016 Written in
s. 17 heading word substituted s. 4(7)(b)(i)(17) 15 Sep 2016 Written in
s. 876(1)(1A) substituted for s. 876(1)(2) Sch. 6 para. 2 15 Sep 2016 Written in
s. 946(a) omitted Sch. 6 para. 22 15 Sep 2016 Written in
s. 6(3)(b) words inserted s. 5(2)(10) 15 Sep 2016 Written in
Pt. 9A inserted s. 79(1) 15 Sep 2016 Written in
s. 55C(1)(c) words inserted s. 5(7)(a)(10) 15 Sep 2016 Written in
s. 498(1) words omitted Sch. 1 para. 63(7)(a)(iii) 15 Sep 2016 Written in
s. 847(5)(za) inserted Sch. 6 para. 21(b) 15 Sep 2016 Written in
Sch. 4 words inserted s. 4(12)(17) 15 Sep 2016 Written in
s. 83 excluded Sch. 18 para. 20(6) 15 Sep 2016 Written in
s. 713(1) s. 713 renumbered as s. 713(1) Sch. 1 para. 63(11)(a) 15 Sep 2016 Written in
s. 989 words inserted s. 4(11)(a)(17) 15 Sep 2016 Written in
s. 448 449 excluded Sch. 18 para. 20(8) 15 Sep 2016 Written in
Sch. 4 words omitted Sch. 6 para. 24(e) 15 Sep 2016 Written in
s. 863 words omitted Sch. 6 para. 14 15 Sep 2016 Written in
s. 274(3)(g) word substituted s. 31(3) 15 Sep 2016 Written in
s. 685(6) omitted s. 33(4)(d) 15 Sep 2016 Written in
s. 850(4)(b) word substituted Sch. 6 para. 5(4) 15 Sep 2016 Written in
s. 12A 12B inserted s. 4(5)(17) 15 Sep 2016 Written in
s. 872(2)(a)(b) words substituted Sch. 6 para. 17(a)(ii) 15 Sep 2016 Written in
s. 856(2) word substituted Sch. 6 para. 10(3) 15 Sep 2016 Written in
s. 893(2)(aa) inserted Sch. 6 para. 27(2)(a) 15 Sep 2016 Written in
s. 2(13)(hc) inserted s. 37(3) 15 Sep 2016 Written in
s. 564Q(5) words substituted Sch. 6 para. 20(2)(b) 15 Sep 2016 Written in
s. 527(2)(e) omitted s. 79(4)(b) 15 Sep 2016 Written in
s. 687(1) words substituted s. 33(6)(a) 15 Sep 2016 Written in
Sch. 1 para. 520 omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
s. 687 word omitted Sch. 1 para. 63(10)(a) 15 Sep 2016 Written in
s. 687(2) words inserted s. 33(6)(b)(i) 15 Sep 2016 Written in
s. 13A inserted s. 5(5)(10) 15 Sep 2016 Written in
s. 9(2) word substituted s. 5(4)(10) 15 Sep 2016 Written in
s. 527(2)(d) word inserted s. 79(4)(a) 15 Sep 2016 Written in
s. 17 heading words inserted s. 4(7)(b)(ii)(17) 15 Sep 2016 Written in
s. 303(2)(g) and word substituted for s. 303(2)(g) s. 28(4)(a)(i) 15 Sep 2016 Written in
s. 684(1) words inserted s. 33(2)(a) 15 Sep 2016 Written in
s. 809EZA(3)(a) words substituted s. 36(2)(a) 15 Sep 2016 Written in
s. 685(3)(a) words substituted s. 33(4)(b)(i) 15 Sep 2016 Written in
s. 869 omitted Sch. 6 para. 15 15 Sep 2016 Written in
s. 1026(a) words substituted Sch. 1 para. 63(17)(a)(ii) 15 Sep 2016 Written in
s. 1026(a) words omitted Sch. 1 para. 63(17)(a)(i) 15 Sep 2016 Written in
s. 872(4)(5) omitted Sch. 6 para. 17(b) 15 Sep 2016 Written in
s. 993 applied by 2003 c. 1, s. 306B(10) (as inserted) Sch. 2 para. 2 15 Sep 2016 Written in
s. 55C(1)(c) words inserted s. 4(8)(17) 15 Sep 2016 Written in
s. 498(2) omitted Sch. 1 para. 63(7)(b) 15 Sep 2016 Written in
s. 118 excluded Sch. 18 para. 20(7) 15 Sep 2016 Written in
s. 425(5) word inserted Sch. 1 para. 63(4)(b) 15 Sep 2016 Written in
s. 684(2)(c) word omitted s. 33(3)(a) 15 Sep 2016 Written in
s. 864 words omitted Sch. 6 para. 14 15 Sep 2016 Written in
s. 31(3) omitted Sch. 1 para. 63(3)(a) 15 Sep 2016 Written in
s. 944(1)(a) omitted s. 79(6)(a) 15 Sep 2016 Written in
s. 192(1)(ka)-(kd) substituted for s. 192(1)(ka)-(kc) s. 28(1) 15 Sep 2016 Written in
s. 696 697 omitted s. 34(3) 15 Sep 2016 Written in
s. 944(1)(b) words substituted s. 79(6)(b) 15 Sep 2016 Written in
s. 989 words inserted s. 5(8)(10) 15 Sep 2016 Written in
s. 26(1)(b) words substituted Sch. 1 para. 63(2) 15 Sep 2016 Written in
s. 686(1)(a) words substituted s. 33(5)(a) 15 Sep 2016 Written in
s. 853(1) words inserted Sch. 6 para. 7 15 Sep 2016 Written in
s. 868(4) words omitted Sch. 6 para. 14 15 Sep 2016 Written in
s. 685(7A)(7B) inserted s. 33(4)(e) 15 Sep 2016 Written in
Pt. 8 Ch. 1A inserted s. 32(2) 15 Sep 2016 Written in
Sch. 1 para. 561 omitted s. 4(14)(a) 15 Sep 2016 Written in
s. 698(5) substituted s. 34(5) 15 Sep 2016 Written in
s. 1016(2) words omitted s. 79(7) 15 Sep 2016 Written in
s. 713 words inserted s. 33(7) 15 Sep 2016 Written in
s. 855(1) substituted Sch. 6 para. 9 15 Sep 2016 Written in
s. 1025(2)(d) words substituted s. 25(9) 15 Sep 2016 Written in
s. 877 words substituted Sch. 6 para. 26(a) 15 Sep 2016 Written in
s. 850(2) omitted Sch. 6 para. 5(3) 15 Sep 2016 Written in
s. 870(2) omitted Sch. 6 para. 15 15 Sep 2016 Written in
s. 564Q(1) words inserted Sch. 6 para. 20(1)(a) 15 Sep 2016 Written in
s. 687(4) words inserted Sch. 1 para. 63(10)(b) 15 Sep 2016 Written in
s. 906(1)-(3) substituted s. 40(2) 15 Sep 2016 Written in
s. 684(2)(e)(f) inserted s. 33(3)(b) 15 Sep 2016 Written in
s. 274(3)(h) word substituted s. 31(3) 15 Sep 2016 Written in
s. 425(5)(a)(i) words omitted Sch. 1 para. 63(4)(a)(i) 15 Sep 2016 Written in
s. 687(2) words substituted s. 33(6)(b)(ii) 15 Sep 2016 Written in
s. 198A heading words omitted s. 28(3)(b)(i) 15 Sep 2016 Written in
s. 25(3) words inserted s. 32(4) 15 Sep 2016 Written in
s. 877 words inserted Sch. 6 para. 26(b) 15 Sep 2016 Written in
s. 893(2)(b) word substituted Sch. 6 para. 27(2)(b) 15 Sep 2016 Written in
s. 809EZE(1) words substituted s. 36(4) 15 Sep 2016 Written in
s. 16(1)(aa) inserted s. 4(6)(17) 15 Sep 2016 Written in
s. 809EZA(2A)-(2C) inserted s. 38(1) 15 Sep 2016 Written in
s. 685(2) words substituted s. 33(4)(a)(i) 15 Sep 2016 Written in
s. 809EZA(7) inserted s. 36(3) 15 Sep 2016 Written in
s. 858-861 omitted Sch. 6 para. 12(a) 15 Sep 2016 Written in
s. 274(3A)(c) words substituted s. 31(5)(b) 15 Sep 2016 Written in
s. 852 omitted Sch. 6 para. 6 15 Sep 2016 Written in
s. 55B(2)(b) words inserted s. 5(6)(a)(10) 15 Sep 2016 Written in
s. 907 substituted s. 40(3) 15 Sep 2016 Written in
s. 17(1A) inserted s. 4(7)(a)(17) 15 Sep 2016 Written in
s. 482 word omitted Sch. 1 para. 63(5) 15 Sep 2016 Written in
Pt. 13 Ch. 3 omitted s. 79(5) 15 Sep 2016 Written in
s. 309B omitted s. 28(4)(c) 15 Sep 2016 Written in
s. 828B(5) words inserted s. 4(10)(17) 15 Sep 2016 Written in
s. 684(4) substituted s. 34(7) 15 Sep 2016 Written in
s. 425(5)(c) and word omitted Sch. 1 para. 63(4)(d) 15 Sep 2016 Written in
s. 847(2)(a) omitted Sch. 6 para. 21(a) 15 Sep 2016 Written in
s. 856(1) words substituted Sch. 6 para. 10(2) 15 Sep 2016 Written in
s. 274(3B) inserted s. 31(6) 15 Sep 2016 Written in
s. 2(9A) inserted s. 79(2)(a) 15 Sep 2016 Written in
s. 31(4) words substituted Sch. 1 para. 63(3)(b) 15 Sep 2016 Written in
s. 498(1) words omitted Sch. 1 para. 63(7)(a)(ii) 15 Sep 2016 Written in
s. 745(1) words inserted s. 4(9)(17) 15 Sep 2016 Written in
s. 55B(2)(b) words inserted s. 4(8)(17) 15 Sep 2016 Written in
s. 809S(4) words omitted Sch. 1 para. 63(13) 15 Sep 2016 Written in
s. 850(1) substituted Sch. 6 para. 5(2) 15 Sep 2016 Written in
s. 745(1) word inserted Sch. 1 para. 63(12)(a) 15 Sep 2016 Written in
s. 274(5)(ba) inserted s. 31(7)(a) 15 Sep 2016 Written in
s. 1026(b)(c) omitted Sch. 1 para. 63(17)(b) 15 Sep 2016 Written in
s. 713(1) word omitted Sch. 1 para. 63(11)(b) 15 Sep 2016 Written in
s. 989 words omitted Sch. 1 para. 63(16) 15 Sep 2016 Written in
s. 809EZB(1)(c) substituted s. 37(1) 15 Sep 2016 Written in
s. 857 words omitted Sch. 6 para. 11 15 Sep 2016 Written in
s. 894(5) words omitted Sch. 6 para. 27(3)(b) 15 Sep 2016 Written in
Sch. 4 words inserted Sch. 6 para. 24(b) 15 Sep 2016 Written in
s. 614ZD(3) words substituted Sch. 1 para. 63(9)(a) 15 Sep 2016 Written in
s. 192(2)(g) and word substituted for s. 192(2)(g) s. 28(3)(a)(i) 15 Sep 2016 Written in
s. 698A inserted s. 34(6) 15 Sep 2016 Written in
Sch. 1 para. 515(3) omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
Sch. 1 para. 245(3) omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
s. 858 cross-heading omitted Sch. 6 para. 12(b) 15 Sep 2016 Written in
s. 811(4) word inserted Sch. 1 para. 63(14)(a) 15 Sep 2016 Written in
Sch. 1 para. 517(2) omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
s. 614ZD(6) omitted Sch. 1 para. 63(9)(b) 15 Sep 2016 Written in
s. 502(3) word inserted Sch. 1 para. 63(8)(a) 15 Sep 2016 Written in
s. 872(2) words substituted Sch. 6 para. 17(a)(i) 15 Sep 2016 Written in
s. 894(1)(2) omitted Sch. 6 para. 27(3)(a) 15 Sep 2016 Written in
s. 487(6) word inserted Sch. 1 para. 63(6)(a) 15 Sep 2016 Written in
s. 7(2) inserted s. 4(3)(b)(17) 15 Sep 2016 Written in
s. 564Q(1) words inserted Sch. 6 para. 20(1)(c) 15 Sep 2016 Written in
s. 873(3)-(6) omitted Sch. 6 para. 18 15 Sep 2016 Written in
s. 274(3A) words substituted s. 31(5)(a) 15 Sep 2016 Written in
s. 7 heading words inserted s. 4(3)(c)(17) 15 Sep 2016 Written in
s. 871 omitted Sch. 6 para. 16 15 Sep 2016 Written in
s. 809EZA(3)(b) omitted s. 36(2)(b) 15 Sep 2016 Written in
s. 502(3)(c) and word omitted Sch. 1 para. 63(8)(b) 15 Sep 2016 Written in
s. 487(6)(c) and word omitted Sch. 1 para. 63(6)(b) 15 Sep 2016 Written in
s. 685(3)(c) words substituted s. 33(4)(b)(ii) 15 Sep 2016 Written in
s. 303(1)(ka)-(kd) substituted for s. 303(1)(ka)-(kc) s. 28(2) 15 Sep 2016 Written in
s. 564Q(5) words inserted Sch. 6 para. 20(2)(a) 15 Sep 2016 Written in
s. 809EZA(3)(c) words substituted s. 36(2)(c) 15 Sep 2016 Written in
s. 8(A1) inserted s. 5(3)(b)(10) 15 Sep 2016 Written in
Sch. 4 words omitted Sch. 1 para. 63(19) 15 Sep 2016 Written in
s. 309A heading words omitted s. 28(4)(b)(i) 15 Sep 2016 Written in
s. 274(3A)(d)(e) inserted s. 31(5)(c) 15 Sep 2016 Written in
s. 8(3) word substituted s. 5(3)(d)(10) 15 Sep 2016 Written in
s. 745(1) words omitted Sch. 1 para. 63(12)(b) 15 Sep 2016 Written in
s. 30(1) words omitted Sch. 5 para. 3(2) 15 Sep 2016 Written in
s. 809ZFA inserted s. 68(2) 15 Sep 2016 Written in
s. 713(2) inserted Sch. 1 para. 63(11)(c) 15 Sep 2016 Written in
s. 865 words omitted Sch. 6 para. 14 15 Sep 2016 Written in
s. 989 words substituted s. 4(11)(b)(17) 15 Sep 2016 Written in
s. 192(2)(h) substituted for s. 303(1)(ka)-(kc) s. 28(3)(a)(ii) 15 Sep 2016 Written in
Sch. 1 para. 516 omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
s. 2(13)(c) omitted s. 79(2)(b) 15 Sep 2016 Written in
s. 993 applied (with modifications) s. 118(4) 15 Sep 2016 Written in
s. 8 heading words inserted s. 5(3)(a)(10) 15 Sep 2016 Written in
s. 198B omitted s. 28(3)(c) 15 Sep 2016 Written in
s. 498(1) words omitted Sch. 1 para. 63(7)(a)(i) 15 Sep 2016 Written in
s. 684(1)(d) words substituted s. 33(2)(c) 15 Sep 2016 Written in
s. 274(5)(c) words substituted s. 31(7)(b) 15 Sep 2016 Written in
s. 850(5) words substituted Sch. 6 para. 5(5) 15 Sep 2016 Written in
Sch. 4 words inserted Sch. 6 para. 24(d) 15 Sep 2016 Written in
Pt. 13 Ch. 5F inserted s. 37(2) 15 Sep 2016 Written in
s. 686(2)-(5) substituted s. 33(5)(b) 15 Sep 2016 Written in
s. 564Q(1) words substituted Sch. 6 para. 20(1)(b) 15 Sep 2016 Written in
Sch. 4 words omitted Sch. 6 para. 24(c) 15 Sep 2016 Written in
Sch. 1 para. 277 omitted Sch. 6 para. 25(a) 15 Sep 2016 Written in
s. 198A(3)-(9) omitted s. 28(3)(b)(ii) 15 Sep 2016 Written in
s. 851 cross-heading omitted Sch. 6 para. 1(b) 15 Sep 2016 Written in
s. 274(3ZA) inserted s. 31(4) 15 Sep 2016 Written in
s. 303(2)(h) omitted s. 28(4)(a)(ii) 15 Sep 2016 Written in
s. 685(3A) inserted s. 33(4)(c) 15 Sep 2016 Written in
s. 482 words substituted s. 79(3) 15 Sep 2016 Written in
s. 851 omitted Sch. 6 para. 1(a) 15 Sep 2016 Written in
s. 10(4) words inserted s. 4(4)(17) 15 Sep 2016 Written in
Sch. 2 para. 154-156 omitted Sch. 6 para. 23 15 Sep 2016 Written in
s. 863 cross-heading word substituted Sch. 6 para. 13 15 Sep 2016 Written in
s. 309A(3)-(9) omitted s. 28(4)(b)(ii) 15 Sep 2016 Written in
s. 24(1) words inserted s. 32(3) 15 Sep 2016 Written in
s. 425(5)(b) word substituted Sch. 1 para. 63(4)(c) 15 Sep 2016 Written in
s. 868(3) omitted Sch. 6 para. 15 15 Sep 2016 Written in
Sch. 4 words omitted Sch. 6 para. 24(a) 15 Sep 2016 Written in
Sch. 1 para. 245(2)(a) omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
s. 993 modified s. 118(2) 15 Sep 2016 Written in
s. 698(1) substituted s. 34(4) 15 Sep 2016 Written in
s. 8(1) word substituted s. 5(3)(c)(10) 15 Sep 2016 Written in
s. 684(1)(c) words omitted s. 33(2)(b) 15 Sep 2016 Written in
s. 274(2) words inserted s. 31(2) 15 Sep 2016 Written in
Sch. 1 para. 26 omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
Sch. 1 para. 446(27) omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
s. 695 substituted s. 34(2) 15 Sep 2016 Written in
Sch. 1 para. 522 omitted Sch. 1 para. 63(18) 15 Sep 2016 Written in
s. 993 applied by 2003 c. 1, s. 226E(10) (as inserted) Sch. 2 para. 1 15 Sep 2016 Written in
s. 811(4)(c) and word omitted Sch. 1 para. 63(14)(b) 15 Sep 2016 Written in
s. 428(5) inserted s. 173(1) 14 Nov 2016 Written in
s. 6C inserted s. 6(3) 30 Nov 2016 Written in
s. 55C(1)(c) words inserted s. 6(16) 30 Nov 2016 Written in
s. 7A inserted s. 6(4) 30 Nov 2016 Written in
s. 9A inserted s. 6(2) 30 Nov 2016 Written in
s. 12B(8)(b)(i) words inserted s. 6(12)(d) 30 Nov 2016 Written in
s. 55B(2)(b) words inserted s. 6(15)(a) 30 Nov 2016 Written in
s. 58(2) words inserted s. 6(17) 30 Nov 2016 Written in
s. 12B(8)(a)(ii) words inserted s. 6(12)(b) 30 Nov 2016 Written in
s. 989 words inserted s. 6(21) 30 Nov 2016 Written in
Sch. 4 words inserted s. 6(22) 30 Nov 2016 Written in
s. 828B(5) words inserted s. 6(20) 30 Nov 2016 Written in
s. 55B(3) words inserted s. 6(15)(b) 30 Nov 2016 Written in
s. 11C 11D inserted s. 6(9) 30 Nov 2016 Written in
s. 10(2) words omitted s. 6(6) 30 Nov 2016 Written in
s. 12(1) words substituted s. 6(10)(b) 30 Nov 2016 Written in
s. 12A(5) words substituted s. 6(11)(b) 30 Nov 2016 Written in
s. 12B(8)(a)(i) words inserted s. 6(12)(a) 30 Nov 2016 Written in
s. 414(2)(a)(ia) inserted s. 6(18) 30 Nov 2016 Written in
s. 6(3)(aa) inserted s. 6(5)(b) 30 Nov 2016 Written in
s. 6(3)(zc) inserted s. 6(5)(a) 30 Nov 2016 Written in
s. 10(4) words inserted s. 6(7) 30 Nov 2016 Written in
s. 11(1) word inserted s. 6(8)(b) 30 Nov 2016 Written in
s. 11 heading words substituted s. 6(8)(a) 30 Nov 2016 Written in
s. 12B(8)(b)(ii) words inserted s. 6(12)(e) 30 Nov 2016 Written in
s. 12B(8)(a)(iv) words inserted s. 6(12)(c) 30 Nov 2016 Written in
s. 12A(3)(4) words inserted s. 6(11)(a) 30 Nov 2016 Written in
s. 16(1)(ab) inserted s. 6(13) 30 Nov 2016 Written in
s. 17(1) words substituted s. 6(14) 30 Nov 2016 Written in
s. 415 words inserted s. 6(19) 30 Nov 2016 Written in
s. 12(1) words omitted s. 6(10)(a) 30 Nov 2016 Written in
s. 12B(8)(b)(iv) words inserted s. 6(12)(f) 30 Nov 2016 Written in

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

Data