Changes made by Finance Act 2025
2025 c. 8
Made to Income Tax (Earnings and Pensions) Act 2003
100 changes. All changes made by Finance Act 2025
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 26 heading | words substituted | Sch. 9 para. 3(7)(a) | 20 Mar 2025 | Written in |
| s. 22 heading | word substituted | Sch. 9 para. 3(4)(a) | 20 Mar 2025 | Written in |
| s. 374(5)(c) | words inserted | Sch. 8 para. 1(13)(d)(ii) | 20 Mar 2025 | Written in |
| s. 554Z9(1)(d) | word substituted | Sch. 9 para. 3(11)(b)(iii) | 20 Mar 2025 | Written in |
| s. 23(2)(a) | word substituted | Sch. 9 para. 3(5)(a) | 20 Mar 2025 | Written in |
| s. 576A(5) | word substituted | Sch. 9 para. 3(13) | 20 Mar 2025 | Written in |
| s. 373(1) | words substituted | Sch. 8 para. 1(12)(b) | 20 Mar 2025 | Written in |
| Pt. 2 Ch. 5C | inserted | s. 38(1)(3) | 20 Mar 2025 | Written in |
| s. 374 heading | words substituted | Sch. 8 para. 1(13)(a) | 20 Mar 2025 | Written in |
| s. 41H(4)(c) | word substituted | Sch. 9 para. 3(9)(a)(iii) | 20 Mar 2025 | Written in |
| s. 376(1)(c) | words substituted | Sch. 8 para. 1(14)(a) | 20 Mar 2025 | Written in |
| s. 341(4) | words substituted | Sch. 8 para. 1(6) | 20 Mar 2025 | Written in |
| s. 374(3)(a) | words inserted | Sch. 8 para. 1(13)(c)(ii) | 20 Mar 2025 | Written in |
| s. 374(5)(c) | words substituted | Sch. 8 para. 1(13)(d)(i) | 20 Mar 2025 | Written in |
| s. 271(2)(a) | word substituted | Sch. 9 para. 3(10)(a) | 20 Mar 2025 | Written in |
| s. 374(3)(a) | words substituted | Sch. 8 para. 1(13)(c)(i) | 20 Mar 2025 | Written in |
| s. 26 | applied | Sch. 10 para. 2(3) | 20 Mar 2025 | Written in |
| s. 225(6)(7) | substituted for s. 225(6) | Sch. 8 para. 1(3) | 20 Mar 2025 | Written in |
| s. 41H(4)(a) | word substituted | Sch. 9 para. 3(9)(a)(i) | 20 Mar 2025 | Written in |
| s. 554Z10(1)(b) | word substituted | Sch. 9 para. 3(12)(b) | 20 Mar 2025 | Written in |
| s. 554Z10 | applied | Sch. 10 para. 2(3) | 20 Mar 2025 | Written in |
| s. 342(7) | words substituted | Sch. 8 para. 1(7) | 20 Mar 2025 | Written in |
| s. 41H(7)(a) | word substituted | Sch. 9 para. 3(9)(b)(i) | 20 Mar 2025 | Written in |
| s. 271(2)(b) | word substituted | Sch. 9 para. 3(10)(a) | 20 Mar 2025 | Written in |
| s. 355(2) | words substituted | Sch. 8 para. 1(8)(b) | 20 Mar 2025 | Written in |
| s. 360(1) | words substituted | Sch. 8 para. 1(9) | 20 Mar 2025 | Written in |
| s. 41H(7)(c) | word substituted | Sch. 9 para. 3(9)(b)(iii) | 20 Mar 2025 | Written in |
| s. 690D 690E | inserted | Sch. 8 para. 4 | 20 Mar 2025 | Written in |
| s. 554Z9(1)(b) | word substituted | Sch. 9 para. 3(11)(b)(i) | 20 Mar 2025 | Written in |
| s. 23(2)(aa) | words substituted | Sch. 9 para. 3(5)(b) | 20 Mar 2025 | Written in |
| s. 700A heading | words substituted | Sch. 9 para. 3(16) | 20 Mar 2025 | Written in |
| s. 23(2)(b) | word substituted | Sch. 9 para. 3(5)(c) | 20 Mar 2025 | Written in |
| s. 698(8) | words substituted | Sch. 9 para. 3(14) | 20 Mar 2025 | Written in |
| s. 376(6) | omitted | Sch. 8 para. 1(14)(b) | 20 Mar 2025 | Written in |
| s. 700(7) | words substituted | Sch. 9 para. 3(15) | 20 Mar 2025 | Written in |
| s. 23(2)(c) | word substituted | Sch. 9 para. 3(5)(d) | 20 Mar 2025 | Written in |
| s. 690-690C | substituted for s. 690 | s. 21(1)(2) | 20 Mar 2025 | Written in |
| s. 26(1) | word substituted | Sch. 9 para. 3(7)(b)(i) | 20 Mar 2025 | Written in |
| Sch. 2 para. 48(2) | words inserted | s. 36(3) | 20 Mar 2025 | Written in |
| s. 374(10) | omitted | Sch. 8 para. 1(13)(e) | 20 Mar 2025 | Written in |
| s. 41H(4)(d) | word substituted | Sch. 9 para. 3(9)(a)(iv) | 20 Mar 2025 | Written in |
| s. 355 heading | words substituted | Sch. 8 para. 1(8)(a) | 20 Mar 2025 | Written in |
| s. 370(6)(b) | substituted | Sch. 8 para. 1(10) | 20 Mar 2025 | Written in |
| s. 56(4)(5) | omitted | Sch. 9 para. 14 | 20 Mar 2025 | Written in |
| s. 6(3)(aa) | word substituted | Sch. 9 para. 3(2)(b) | 20 Mar 2025 | Written in |
| s. 395C(4) | substituted | Sch. 8 para. 1(15) | 20 Mar 2025 | Written in |
| s. 41H(4)(b) | words substituted | Sch. 9 para. 3(9)(a)(ii) | 20 Mar 2025 | Written in |
| s. 660(1) Table A | words inserted | s. 36(2)(a) | 20 Mar 2025 | Written in |
| s. 271(2)(b) | word substituted | Sch. 9 para. 3(10)(b) | 20 Mar 2025 | Written in |
| s. 6(3)(a) | words omitted | Sch. 9 para. 3(2)(a) | 20 Mar 2025 | Written in |
| s. 22 | applied | Sch. 10 para. 2(3) | 20 Mar 2025 | Written in |
| s. 373(4)(a) | words inserted | Sch. 8 para. 1(12)(c)(ii) | 20 Mar 2025 | Written in |
| s. 374(1) | words substituted | Sch. 8 para. 1(13)(b) | 20 Mar 2025 | Written in |
| s. 373(7) | omitted | Sch. 8 para. 1(12)(e) | 20 Mar 2025 | Written in |
| s. 25 cross-heading | word substituted | Sch. 9 para. 3(6) | 20 Mar 2025 | Written in |
| s. 554Z9 heading | words substituted | Sch. 9 para. 3(11)(a) | 20 Mar 2025 | Written in |
| s. 373 heading | words substituted | Sch. 8 para. 1(12)(a) | 20 Mar 2025 | Written in |
| s. 554Z9(1)(e) | word substituted | Sch. 9 para. 3(11)(b)(iv) | 20 Mar 2025 | Written in |
| s. 61G(4)(5) | omitted | Sch. 9 para. 14 | 20 Mar 2025 | Written in |
| s. 312C(2A) | inserted | Sch. 6 para. 8(1) | 20 Mar 2025 | Written in |
| s. 554Z10(1)(c) | word substituted | Sch. 9 para. 3(12)(c) | 20 Mar 2025 | Written in |
| s. 41H(7)(b) | word substituted | Sch. 9 para. 3(9)(b)(ii) | 20 Mar 2025 | Written in |
| s. 61R(4)(5) | omitted | Sch. 9 para. 14 | 20 Mar 2025 | Written in |
| s. 22(1)(a) | word substituted | Sch. 9 para. 3(4)(a) | 20 Mar 2025 | Written in |
| s. 26(1) | word substituted | Sch. 9 para. 3(7)(b)(ii) | 20 Mar 2025 | Written in |
| s. 373(4)(a) | words substituted | Sch. 8 para. 1(12)(c)(i) | 20 Mar 2025 | Written in |
| s. 333(3)(b) | words substituted | Sch. 8 para. 1(5) | 20 Mar 2025 | Written in |
| s. 413(3ZA) | substituted | Sch. 8 para. 1(16) | 20 Mar 2025 | Written in |
| s. 20(1) | substituted | Sch. 9 para. 3(3) | 20 Mar 2025 | Written in |
| s. 41F | applied | Sch. 10 para. 2(3) | 20 Mar 2025 | Written in |
| s. 554Z9(1)(c) | words substituted | Sch. 9 para. 3(11)(b)(ii) | 20 Mar 2025 | Written in |
| s. 22(1)(b) | words substituted | Sch. 9 para. 3(4)(b) | 20 Mar 2025 | Written in |
| s. 41F(2)(a) | word substituted | Sch. 9 para. 3(8) | 20 Mar 2025 | Written in |
| s. 660(2) | words inserted | s. 36(2)(b) | 20 Mar 2025 | Written in |
| s. 554Z9 | applied | Sch. 10 para. 2(3) | 20 Mar 2025 | Written in |
| s. 373(4)(b) | words substituted | Sch. 8 para. 1(12)(d) | 20 Mar 2025 | Written in |
| s. 290E(4) | words substituted | Sch. 8 para. 1(4) | 20 Mar 2025 | Written in |
| s. 373 cross-heading | words substituted | Sch. 8 para. 1(11) | 20 Mar 2025 | Written in |
| s. 554Z10 heading | word substituted | Sch. 9 para. 3(12)(a) | 20 Mar 2025 | Written in |
| s. 28(2)(b) | words inserted | Sch. 8 para. 1(2) | 20 Mar 2025 | Written in |
| s. 139(5)-(5B) | omitted | s. 5(10)(b)(11) | 6 Apr 2028 | Not yet written in |
| s. 139(1) Table | substituted | s. 5(2)(9) | 6 Apr 2028 | Not yet written in |
| s. 141(2) | word substituted | s. 5(6)(9) | 6 Apr 2028 | Not yet written in |
| s. 140(3)(a) | word substituted | s. 5(5)(a)(9) | 6 Apr 2028 | Not yet written in |
| s. 139(3)(a) | word substituted | s. 5(3)(a)(9) | 6 Apr 2028 | Not yet written in |
| s. 142(2) Table | substituted | s. 5(7)(9) | 6 Apr 2028 | Not yet written in |
| s. 140(3)(b) | word substituted | s. 5(5)(b)(9) | 6 Apr 2028 | Not yet written in |
| s. 142(3) | word substituted | s. 5(8)(9) | 6 Apr 2028 | Not yet written in |
| s. 139(3)(b) | word substituted | s. 5(3)(b)(9) | 6 Apr 2028 | Not yet written in |
| s. 140(2) Table | substituted | s. 5(4)(9) | 6 Apr 2028 | Not yet written in |
| s. 139(2)(b) and word | omitted | s. 5(10)(a)(11) | 6 Apr 2028 | Not yet written in |
| s. 139(3)(b) | word substituted | s. 6(3)(b)(9) | 6 Apr 2029 | Not yet written in |
| s. 142(3) | word substituted | s. 6(8)(9) | 6 Apr 2029 | Not yet written in |
| s. 141(2) | word substituted | s. 6(6)(9) | 6 Apr 2029 | Not yet written in |
| s. 140(2) Table | substituted | s. 6(4)(9) | 6 Apr 2029 | Not yet written in |
| s. 140(3)(b) | word substituted | s. 6(5)(b)(9) | 6 Apr 2029 | Not yet written in |
| s. 139(1) Table | substituted | s. 6(2)(9) | 6 Apr 2029 | Not yet written in |
| s. 140(3)(a) | word substituted | s. 6(5)(a)(9) | 6 Apr 2029 | Not yet written in |
| s. 139(3)(a) | word substituted | s. 6(3)(a)(9) | 6 Apr 2029 | Not yet written in |
| s. 142(2) Table | substituted | s. 6(7)(9) | 6 Apr 2029 | Not yet written in |
From legislation.gov.uk's record of changes, the official one: see it there.