Changes made by Finance Act 2025
2025 c. 8
Made to Income Tax (Trading and Other Income) Act 2005
98 changes. All changes made by Finance Act 2025
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 648(6) | inserted | Sch. 12 para. 25(4) | 20 Mar 2025 | Written in |
| s. 643B(4) | word substituted | Sch. 12 para. 14(4) | 20 Mar 2025 | Written in |
| s. 622 | words substituted | Sch. 12 para. 3 | 20 Mar 2025 | Written in |
| s. 270(5) | words omitted | Sch. 5 para. 2(2)(a) | 20 Mar 2025 | Written in |
| s. 307E(20)(a) | words substituted | Sch. 5 para. 2(5)(a) | 20 Mar 2025 | Written in |
| s. 643A cross-heading | substituted | Sch. 12 para. 11 | 20 Mar 2025 | Written in |
| s. 643E heading | word substituted | Sch. 12 para. 16(2) | 20 Mar 2025 | Written in |
| s. 643F(6) | words substituted | Sch. 12 para. 18(3)(b) | 20 Mar 2025 | Written in |
| s. 574(1)(aa) | omitted | s. 20(2)(a)(12) | 20 Mar 2025 | Written in |
| Sch. 1 para. 527 | repealed | Sch. 5 para. 9(b) | 20 Mar 2025 | Written in |
| s. 643F(7) | inserted | Sch. 12 para. 18(4) | 20 Mar 2025 | Written in |
| s. 643A | substituted | Sch. 12 para. 13 | 20 Mar 2025 | Written in |
| s. 643B(5) | word substituted | Sch. 12 para. 14(4) | 20 Mar 2025 | Written in |
| s. 832(1) | applied | Sch. 10 para. 2(3) | 20 Mar 2025 | Written in |
| s. 643H(1) | words substituted | Sch. 12 para. 20 | 20 Mar 2025 | Written in |
| s. 334C(6) | words omitted | Sch. 5 para. 2(9)(c) | 20 Mar 2025 | Written in |
| s. 643N(5) | inserted | Sch. 12 para. 22(5) | 20 Mar 2025 | Written in |
| s. 637(7A) | word omitted | Sch. 12 para. 10 | 20 Mar 2025 | Written in |
| s. 643G(2)(d) | word substituted | Sch. 12 para. 19(3)(b) | 20 Mar 2025 | Written in |
| s. 643G(2)(f) | words substituted | Sch. 12 para. 19(3)(d) | 20 Mar 2025 | Written in |
| s. 574(2) | words omitted | s. 20(2)(b)(12) | 20 Mar 2025 | Written in |
| s. 643F(6) | words substituted | Sch. 12 para. 18(3)(a) | 20 Mar 2025 | Written in |
| s. 643N(1)(a) | words substituted | Sch. 12 para. 22(3)(a)(i) | 20 Mar 2025 | Written in |
| s. 636(6) | word omitted | Sch. 12 para. 9(a)(iv) | 20 Mar 2025 | Written in |
| s. 832 | excluded by 2007 c. 3, s. 735AC (as inserted) | Sch. 12 para. 44 | 20 Mar 2025 | Written in |
| s. 624(3) | word inserted | Sch. 12 para. 4(a) | 20 Mar 2025 | Written in |
| Sch. 1 para. 441 | repealed | Sch. 5 para. 11(d) | 20 Mar 2025 | Written in |
| s. 272B(4) | omitted | Sch. 5 para. 2(3)(b) | 20 Mar 2025 | Written in |
| s. 334C(3) | words substituted | Sch. 5 para. 2(9)(b) | 20 Mar 2025 | Written in |
| s. 619(1)(e) | words inserted | Sch. 12 para. 2(b) | 20 Mar 2025 | Written in |
| s. 648(1)(b) | words omitted | Sch. 12 para. 25(2) | 20 Mar 2025 | Written in |
| Sch. 1 para. 196 | repealed | Sch. 5 para. 4(a)(i) | 20 Mar 2025 | Written in |
| s. 643B(2) | substituted | Sch. 12 para. 14(3) | 20 Mar 2025 | Written in |
| s. 646(6A)(c) and word | inserted | Sch. 12 para. 24(3)(b) | 20 Mar 2025 | Written in |
| s. 643E(2)(a)-(c) | substituted for s. 643E(2)(a)(b) | Sch. 12 para. 16(4) | 20 Mar 2025 | Written in |
| s. 624(3) | words omitted | Sch. 12 para. 4(b) | 20 Mar 2025 | Written in |
| s. 643N(1)(a)(i) | word substituted | Sch. 12 para. 22(3)(a)(ii) | 20 Mar 2025 | Written in |
| s. 636(2) | word omitted | Sch. 12 para. 9(a)(ii) | 20 Mar 2025 | Written in |
| Sch. 2 para. 75 | repealed | Sch. 5 para. 4(a)(ii) | 20 Mar 2025 | Written in |
| s. 643F(1)(b) | word substituted | Sch. 12 para. 18(2)(b) | 20 Mar 2025 | Written in |
| s. 307B(19) | omitted | Sch. 5 para. 2(4)(c) | 20 Mar 2025 | Written in |
| s. 270(5) | words substituted | Sch. 5 para. 2(2)(b) | 20 Mar 2025 | Written in |
| s. 307B(8)(a) | substituted | Sch. 5 para. 2(4)(b) | 20 Mar 2025 | Written in |
| s. 307B(9) | omitted | Sch. 5 para. 2(4)(c) | 20 Mar 2025 | Written in |
| s. 630A | omitted | Sch. 12 para. 7 | 20 Mar 2025 | Written in |
| s. 643C | substituted | Sch. 12 para. 15 | 20 Mar 2025 | Written in |
| s. 576(1) | omitted | s. 20(4)(12) | 20 Mar 2025 | Written in |
| s. 643N(1)(b) | word substituted | Sch. 12 para. 22(3)(b) | 20 Mar 2025 | Written in |
| s. 334C(1)(b) | words substituted | Sch. 5 para. 2(9)(a) | 20 Mar 2025 | Written in |
| s. 635(5) | substituted | Sch. 12 para. 8(b) | 20 Mar 2025 | Written in |
| s. 643G(1)(a) | word substituted | Sch. 12 para. 19(2)(a) | 20 Mar 2025 | Written in |
| s. 636(4) | word omitted | Sch. 12 para. 9(a)(iii) | 20 Mar 2025 | Written in |
| s. 646(6A) | word omitted | Sch. 12 para. 24(3)(a) | 20 Mar 2025 | Written in |
| s. 311A(7) | omitted | Sch. 5 para. 2(6)(b) | 20 Mar 2025 | Written in |
| s. 643E(1) | words substituted | Sch. 12 para. 16(3) | 20 Mar 2025 | Written in |
| s. 643N heading | word substituted | Sch. 12 para. 22(2) | 20 Mar 2025 | Written in |
| s. 272B(2) | words substituted | Sch. 5 para. 2(3)(a) | 20 Mar 2025 | Written in |
| s. 648(3) | words substituted | Sch. 12 para. 25(3)(a) | 20 Mar 2025 | Written in |
| s. 313(3) | omitted | Sch. 5 para. 2(7) | 20 Mar 2025 | Written in |
| Sch. 2 para. 74 | repealed | Sch. 5 para. 4(a)(ii) | 20 Mar 2025 | Written in |
| s. 645(1) | words substituted | Sch. 12 para. 23(2) | 20 Mar 2025 | Written in |
| Pt. 3 Ch. 6 | omitted | Sch. 5 para. 2(8) | 20 Mar 2025 | Written in |
| s. 643G(2)(b) | words substituted | Sch. 12 para. 19(3)(a) | 20 Mar 2025 | Written in |
| s. 832(1) | words inserted | Sch. 9 para. 4(b) | 20 Mar 2025 | Written in |
| s. 311A(6) | words substituted | Sch. 5 para. 2(6)(a) | 20 Mar 2025 | Written in |
| s. 643F(1)(a) | words substituted | Sch. 12 para. 18(2)(a) | 20 Mar 2025 | Written in |
| s. 643I-643M | omitted | Sch. 12 para. 21 | 20 Mar 2025 | Written in |
| s. 643N(3) | words inserted | Sch. 12 para. 22(4) | 20 Mar 2025 | Written in |
| s. 619(1)(f) and word | omitted | Sch. 12 para. 2(c) | 20 Mar 2025 | Written in |
| s. 643B(1) | words substituted | Sch. 12 para. 14(2) | 20 Mar 2025 | Written in |
| s. 635(3)(d)(i) | word omitted | Sch. 12 para. 8(a) | 20 Mar 2025 | Written in |
| Sch. 1 para. 528 | repealed | Sch. 5 para. 9(b) | 20 Mar 2025 | Written in |
| s. 643EA | inserted | Sch. 12 para. 17 | 20 Mar 2025 | Written in |
| s. 832(1) | word substituted | Sch. 9 para. 4(a) | 20 Mar 2025 | Written in |
| s. 307B(7) | word omitted | Sch. 5 para. 2(4)(a) | 20 Mar 2025 | Written in |
| s. 636(1) | word omitted | Sch. 12 para. 9(a)(i) | 20 Mar 2025 | Written in |
| Pt. 5 Ch. 2A | omitted | s. 20(3)(12) | 20 Mar 2025 | Written in |
| s. 643G(1)(aa) | inserted | Sch. 12 para. 19(2)(b) | 20 Mar 2025 | Written in |
| s. 401ZA and cross-heading | inserted | Sch. 6 para. 9(1) | 20 Mar 2025 | Written in |
| s. 643H heading | words substituted | Sch. 12 para. 20 | 20 Mar 2025 | Written in |
| s. 635(2) | word omitted | Sch. 12 para. 8(a) | 20 Mar 2025 | Written in |
| s. 459(1) | words omitted | Sch. 9 para. 22 | 20 Mar 2025 | Written in |
| s. 648(3) | words substituted | Sch. 12 para. 25(3)(b) | 20 Mar 2025 | Written in |
| s. 636(2)(b) | words omitted | Sch. 12 para. 9(b) | 20 Mar 2025 | Written in |
| Sch. 4 Pt. 2 | words omitted | Sch. 5 para. 2(10) | 20 Mar 2025 | Written in |
| s. 643ZA 643ZB | inserted | Sch. 12 para. 12 | 20 Mar 2025 | Written in |
| s. 397-398 | excluded | Sch. 10 para. 20 | 20 Mar 2025 | Written in |
| s. 637(5) | word omitted | Sch. 12 para. 10 | 20 Mar 2025 | Written in |
| s. 873(3)(ba) | omitted | s. 20(5)(12) | 20 Mar 2025 | Written in |
| s. 628A-628C | omitted | Sch. 12 para. 5 | 20 Mar 2025 | Written in |
| s. 307B(6) | word omitted | Sch. 5 para. 2(4)(a) | 20 Mar 2025 | Written in |
| s. 629(5) | words omitted | Sch. 12 para. 6 | 20 Mar 2025 | Written in |
| s. 619(1)(d) | words inserted | Sch. 12 para. 2(a) | 20 Mar 2025 | Written in |
| s. 645(2A) | inserted | Sch. 12 para. 23(3) | 20 Mar 2025 | Written in |
| s. 646(2)(a)-(c) | substituted for s. 646(2)(a)(b) | Sch. 12 para. 24(2) | 20 Mar 2025 | Written in |
| s. 307E(22)(a) | words substituted | Sch. 5 para. 2(5)(b) | 20 Mar 2025 | Written in |
| Pt. 8 Ch. 5 | inserted | s. 37(1)(4) | 20 Mar 2025 | Written in |
| s. 643G(2)(e) | word substituted | Sch. 12 para. 19(3)(c) | 20 Mar 2025 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.