Changes made by Finance Act 2025
2025 c. 8
Made to Income Tax Act 2007
196 changes. All changes made by Finance Act 2025
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 809L(2)(c) and word | inserted | Sch. 9 para. 5(3)(b) | 20 Mar 2025 | Written in |
| s. 809D(1)(za) | inserted | Sch. 9 para. 1(4) | 20 Mar 2025 | Written in |
| s. 127ZA | omitted | Sch. 5 para. 3(3)(b) | 20 Mar 2025 | Written in |
| s. 731(4) | word substituted | Sch. 12 para. 38(5) | 20 Mar 2025 | Written in |
| s. 127 | omitted | Sch. 5 para. 3(3)(a) | 20 Mar 2025 | Written in |
| s. 809N(7)(c) | word inserted | Sch. 9 para. 5(9)(a) | 20 Mar 2025 | Written in |
| s. 734A | omitted | Sch. 12 para. 41 | 20 Mar 2025 | Written in |
| s. 117(2) | omitted | Sch. 5 para. 3(2) | 20 Mar 2025 | Written in |
| s. 721(3B) | substituted for s. 721(3B)(3BA) | Sch. 12 para. 29 | 20 Mar 2025 | Written in |
| s. 747(1)(b) | words omitted | Sch. 12 para. 49 | 20 Mar 2025 | Written in |
| s. 809VA | excluded | Sch. 10 para. 2(7) | 20 Mar 2025 | Written in |
| s. 747(4)(b) | words omitted | Sch. 12 para. 49 | 20 Mar 2025 | Written in |
| s. 809N(9)(aa) | inserted | Sch. 9 para. 5(9)(b)(iii) | 20 Mar 2025 | Written in |
| s. 809EZA(2C)(a)(b) and words | substituted for words | s. 37(2)(e)(ii)(4) | 20 Mar 2025 | Written in |
| s. 809L(6) | word inserted | Sch. 9 para. 5(6)(b) | 20 Mar 2025 | Written in |
| s. 836(3) | words omitted | Sch. 5 para. 3(7) | 20 Mar 2025 | Written in |
| s. 731(3) | words omitted | Sch. 12 para. 38(4) | 20 Mar 2025 | Written in |
| s. 809VO(8)(a) | word inserted | Sch. 10 para. 19(5)(c)(i) | 20 Mar 2025 | Written in |
| s. 735C(1)(b) | word substituted | Sch. 12 para. 46(3)(b) | 20 Mar 2025 | Written in |
| s. 809R(9) | words substituted | Sch. 10 para. 16(7)(a) | 20 Mar 2025 | Written in |
| s. 127 cross-heading | omitted | Sch. 5 para. 3(3)(c) | 20 Mar 2025 | Written in |
| s. 667(2)(b) | words omitted | Sch. 9 para. 23(2)(b) | 20 Mar 2025 | Written in |
| s. 809R(5) | words substituted | Sch. 10 para. 16(4) | 20 Mar 2025 | Written in |
| s. 730(8) | inserted | Sch. 12 para. 37(6) | 20 Mar 2025 | Written in |
| s. 809X | excluded | Sch. 10 para. 2(7) | 20 Mar 2025 | Written in |
| Sch. 1 para. 325 | repealed | Sch. 5 para. 11(e) | 20 Mar 2025 | Written in |
| s. 389(4) | word omitted | Sch. 5 para. 3(5) | 20 Mar 2025 | Written in |
| s. 726(8) | inserted | Sch. 12 para. 32(6) | 20 Mar 2025 | Written in |
| s. 729B | inserted | Sch. 12 para. 36 | 20 Mar 2025 | Written in |
| s. 809R(4A) | inserted | Sch. 10 para. 16(3) | 20 Mar 2025 | Written in |
| s. 721A | omitted | Sch. 12 para. 30 | 20 Mar 2025 | Written in |
| s. 981A | omitted | s. 20(11)(12) | 20 Mar 2025 | Written in |
| Pt. 13 Ch. 2 | modified | Sch. 10 para. 11 | 20 Mar 2025 | Written in |
| s. 735B heading | substituted | Sch. 12 para. 45(2) | 20 Mar 2025 | Written in |
| s. 476(2)(b) | words omitted | Sch. 9 para. 11(2) | 20 Mar 2025 | Written in |
| s. 809R(6) | words substituted | Sch. 10 para. 16(5)(a) | 20 Mar 2025 | Written in |
| s. 809P(12) | modified | Sch. 9 para. 6(4) | 20 Mar 2025 | Written in |
| s. 718(3) | omitted | Sch. 12 para. 27(b) | 20 Mar 2025 | Written in |
| s. 23 | applied (with modifications) | Sch. 10 para. 9(3) | 20 Mar 2025 | Written in |
| s. 24(1)(a) | words inserted | s. 37(2)(a)(i)(4) | 20 Mar 2025 | Written in |
| s. 809L(9A)-(9C) | inserted | Sch. 9 para. 5(8) | 20 Mar 2025 | Written in |
| s. 809VO(4)-(4C) | substituted for s. 809VO(4) | Sch. 10 para. 19(5)(a) | 20 Mar 2025 | Written in |
| Sch. 1 para. 509 | repealed | Sch. 5 para. 4(b)(ii) | 20 Mar 2025 | Written in |
| s. 809VN(2A) | inserted | Sch. 10 para. 19(4)(b) | 20 Mar 2025 | Written in |
| s. 809P(8) | words substituted | Sch. 9 para. 5(11)(a) | 20 Mar 2025 | Written in |
| s. 460(4) | substituted | s. 37(2)(d)(4) | 20 Mar 2025 | Written in |
| s. 728(1A) | substituted for s. 728(1A)(1B) | Sch. 12 para. 34 | 20 Mar 2025 | Written in |
| s. 731(1A)-(1C) | omitted | Sch. 12 para. 38(3) | 20 Mar 2025 | Written in |
| s. 476(3A) | words substituted | Sch. 9 para. 11(4) | 20 Mar 2025 | Written in |
| s. 809B(1) | words omitted | Sch. 9 para. 1(2)(a) | 20 Mar 2025 | Written in |
| s. 809Z10 | words inserted | Sch. 10 para. 15(5) | 20 Mar 2025 | Written in |
| s. 564D heading | words inserted | Sch. 7 para. 1(3)(a) | 20 Mar 2025 | Written in |
| s. 809N(9)(c) | word inserted | Sch. 9 para. 5(9)(b)(iv) | 20 Mar 2025 | Written in |
| s. 809VIA | inserted | Sch. 10 para. 19(7) | 20 Mar 2025 | Written in |
| s. 809R(7)(c) and word | inserted | Sch. 10 para. 16(6)(b) | 20 Mar 2025 | Written in |
| s. 809VO(8)(b) | words inserted | Sch. 10 para. 19(5)(d) | 20 Mar 2025 | Written in |
| s. 564K(2) | words substituted | Sch. 7 para. 1(5)(b)(ii) | 20 Mar 2025 | Written in |
| Pt. 14 Ch. A1 | modified (temp.) | Sch. 10 para. 18(1)(2) | 20 Mar 2025 | Written in |
| s. 809VG(7) | word substituted | Sch. 10 para. 19(3)(b)(i) | 20 Mar 2025 | Written in |
| s. 732(1)(d) | substituted | Sch. 12 para. 39(3)(b) | 20 Mar 2025 | Written in |
| Pt. 14 Ch. 1A | repealed | Sch. 9 para. 7(1) | 20 Mar 2025 | Written in |
| s. 564WA | inserted | Sch. 7 para. 1(7) | 20 Mar 2025 | Written in |
| s. 809R(1) | words substituted | Sch. 10 para. 16(2) | 20 Mar 2025 | Written in |
| s. 809L(5)(a) | words substituted | Sch. 9 para. 5(5)(a) | 20 Mar 2025 | Written in |
| s. 729A | omitted | Sch. 12 para. 35 | 20 Mar 2025 | Written in |
| s. 809VG(6A)(6B) | inserted | Sch. 10 para. 19(3)(a) | 20 Mar 2025 | Written in |
| s. 726(2A) | inserted | Sch. 12 para. 32(4) | 20 Mar 2025 | Written in |
| s. 727(5) | word substituted | Sch. 12 para. 33(b) | 20 Mar 2025 | Written in |
| s. 809N(9)(a) | words inserted | Sch. 9 para. 5(9)(b)(ii) | 20 Mar 2025 | Written in |
| s. 34(3) | substituted | s. 37(2)(b)(4) | 20 Mar 2025 | Written in |
| s. 809VI(3)(a)(b) | inserted | Sch. 10 para. 19(6) | 20 Mar 2025 | Written in |
| s. 388(2)(a) | word omitted | Sch. 5 para. 3(4)(a) | 20 Mar 2025 | Written in |
| s. 809VG(9)(aa) | inserted | Sch. 10 para. 19(3)(c) | 20 Mar 2025 | Written in |
| s. 735B(1) | substituted | Sch. 12 para. 45(3) | 20 Mar 2025 | Written in |
| s. 809A | words inserted | Sch. 9 para. 1(6)(b) | 20 Mar 2025 | Written in |
| s. 809R(6)(a) | words substituted | Sch. 10 para. 16(5)(b) | 20 Mar 2025 | Written in |
| Sch. 1 para. 508 | repealed | Sch. 5 para. 4(b)(ii) | 20 Mar 2025 | Written in |
| s. 735A(1)(b) | substituted | Sch. 12 para. 43(2) | 20 Mar 2025 | Written in |
| s. 809C(1)(za) | inserted | Sch. 9 para. 1(3)(b) | 20 Mar 2025 | Written in |
| s. 476(3ZA) | inserted | Sch. 9 para. 11(3) | 20 Mar 2025 | Written in |
| s. 809O(6)(a) | words inserted | Sch. 9 para. 5(10)(b)(ii) | 20 Mar 2025 | Written in |
| s. 726(6) | omitted | Sch. 12 para. 32(5) | 20 Mar 2025 | Written in |
| s. 809VN(4)(b) | substituted | Sch. 10 para. 19(4)(c) | 20 Mar 2025 | Written in |
| s. 730(2A) | inserted | Sch. 12 para. 37(4) | 20 Mar 2025 | Written in |
| s. 809L(9) | words inserted | Sch. 9 para. 5(7) | 20 Mar 2025 | Written in |
| s. 809B(1)(a) | words inserted | Sch. 9 para. 1(2)(c) | 20 Mar 2025 | Written in |
| s. 809Q(6)(c) and word | inserted | Sch. 10 para. 15(3)(b) | 20 Mar 2025 | Written in |
| s. 399A(9) | omitted | Sch. 5 para. 3(6) | 20 Mar 2025 | Written in |
| s. 735(1) | substituted | Sch. 12 para. 42(3) | 20 Mar 2025 | Written in |
| s. 680(1)(a) | words omitted | Sch. 9 para. 23(3)(a) | 20 Mar 2025 | Written in |
| s. 731(2A) | omitted | Sch. 12 para. 38(3) | 20 Mar 2025 | Written in |
| s. 809RZA-809RZD | inserted | Sch. 10 para. 17 | 20 Mar 2025 | Written in |
| s. 736(2A) | omitted | Sch. 12 para. 47(b) | 20 Mar 2025 | Written in |
| s. 564DA | inserted | Sch. 7 para. 1(4) | 20 Mar 2025 | Written in |
| s. 751(da) | omitted | Sch. 12 para. 50 | 20 Mar 2025 | Written in |
| s. 726(7) | omitted | Sch. 12 para. 32(5) | 20 Mar 2025 | Written in |
| s. 680(1)(d) | words omitted | Sch. 9 para. 23(3)(b) | 20 Mar 2025 | Written in |
| s. 731(1) | words substituted | Sch. 12 para. 38(2) | 20 Mar 2025 | Written in |
| s. 733A-733E | omitted | Sch. 12 para. 41 | 20 Mar 2025 | Written in |
| s. 809R(9) | words substituted | Sch. 10 para. 16(7)(b) | 20 Mar 2025 | Written in |
| s. 809O(6) | words inserted | Sch. 9 para. 5(10)(b)(i) | 20 Mar 2025 | Written in |
| s. 809VG(7) | word substituted | Sch. 10 para. 19(3)(b)(ii) | 20 Mar 2025 | Written in |
| s. 117(2A) | omitted | Sch. 5 para. 3(2) | 20 Mar 2025 | Written in |
| s. 809L(6) | words substituted | Sch. 9 para. 5(6)(a) | 20 Mar 2025 | Written in |
| s. 735(6) | inserted | Sch. 12 para. 42(5) | 20 Mar 2025 | Written in |
| s. 809L(4)(a) | words substituted | Sch. 9 para. 5(4)(a) | 20 Mar 2025 | Written in |
| s. 24(1)(a) | word omitted | s. 37(2)(a)(ii)(4) | 20 Mar 2025 | Written in |
| s. 564A(3)(b) | words inserted | Sch. 7 para. 1(2) | 20 Mar 2025 | Written in |
| s. 476(4)(c) | words substituted | Sch. 9 para. 11(5) | 20 Mar 2025 | Written in |
| s. 835B | omitted | Sch. 9 para. 18 | 20 Mar 2025 | Written in |
| Sch. 1 para. 510 | repealed | Sch. 5 para. 4(b)(ii) | 20 Mar 2025 | Written in |
| s. 55C(3)(b) | words substituted | Sch. 9 para. 8 | 20 Mar 2025 | Written in |
| s. 735C heading | substituted | Sch. 12 para. 46(2) | 20 Mar 2025 | Written in |
| s. 564K(2) | words substituted | Sch. 7 para. 1(5)(b)(iii) | 20 Mar 2025 | Written in |
| s. 989 | words inserted | s. 37(2)(f)(4) | 20 Mar 2025 | Written in |
| Sch. 1 para. 473(2)(a)(b) | repealed | Sch. 5 para. 4(b)(i) | 20 Mar 2025 | Written in |
| s. 720(4) | words omitted | Sch. 12 para. 28(a) | 20 Mar 2025 | Written in |
| s. 809O(3) | word inserted | Sch. 9 para. 5(10)(a) | 20 Mar 2025 | Written in |
| s. 809EZA(2A)(d) | substituted for s. 809EZA(2A)(d)(e) | s. 37(2)(e)(i)(4) | 20 Mar 2025 | Written in |
| s. 809B(1)(za) | inserted | Sch. 9 para. 1(2)(b) | 20 Mar 2025 | Written in |
| s. 809C(1)(a) | words inserted | Sch. 9 para. 1(3)(c) | 20 Mar 2025 | Written in |
| s. 809L(2)(a) | word omitted | Sch. 9 para. 5(3)(a) | 20 Mar 2025 | Written in |
| s. 809L(5)(ba) | inserted | Sch. 9 para. 5(5)(b) | 20 Mar 2025 | Written in |
| s. 718(1) | words substituted | Sch. 12 para. 27(a) | 20 Mar 2025 | Written in |
| s. 730(6) | omitted | Sch. 12 para. 37(5) | 20 Mar 2025 | Written in |
| s. 809O(5) | word inserted | Sch. 9 para. 5(10)(a) | 20 Mar 2025 | Written in |
| s. 809N(9) | words inserted | Sch. 9 para. 5(9)(b)(i) | 20 Mar 2025 | Written in |
| s. 809C(1) | words omitted | Sch. 9 para. 1(3)(a) | 20 Mar 2025 | Written in |
| s. 564V(2) | words inserted | Sch. 7 para. 1(6) | 20 Mar 2025 | Written in |
| s. 721B | omitted | Sch. 12 para. 30 | 20 Mar 2025 | Written in |
| s. 809O(2) | word inserted | Sch. 9 para. 5(10)(a) | 20 Mar 2025 | Written in |
| s. 809VN(2)(b) | words substituted | Sch. 10 para. 19(4)(a) | 20 Mar 2025 | Written in |
| s. 809O(6)(aa) | inserted | Sch. 9 para. 5(10)(b)(iii) | 20 Mar 2025 | Written in |
| s. 730 heading | substituted | Sch. 12 para. 37(2) | 20 Mar 2025 | Written in |
| s. 735C(1)(a)(i) | word substituted | Sch. 12 para. 46(3)(a)(ii) | 20 Mar 2025 | Written in |
| s. 55A(3) | substituted | s. 37(2)(c)(4) | 20 Mar 2025 | Written in |
| s. 564D(6) | word substituted | Sch. 7 para. 1(3)(g) | 20 Mar 2025 | Written in |
| s. 809VC(4)(a)-(c) | inserted | Sch. 10 para. 19(2) | 20 Mar 2025 | Written in |
| s. 809B(1)(b) | words inserted | Sch. 9 para. 1(2)(c) | 20 Mar 2025 | Written in |
| s. 835BA | applied | Sch. 11 para. 1(5) | 20 Mar 2025 | Written in |
| s. 476(3)(b) | words omitted | Sch. 9 para. 11(2) | 20 Mar 2025 | Written in |
| s. 24(1)(a) | words inserted | Sch. 8 para. 2(2) | 20 Mar 2025 | Written in |
| s. 809O(4) | word inserted | Sch. 9 para. 5(10)(a) | 20 Mar 2025 | Written in |
| s. 726(1) | substituted | Sch. 12 para. 32(3) | 20 Mar 2025 | Written in |
| s. 564K(2) | words inserted | Sch. 7 para. 1(5)(b)(i) | 20 Mar 2025 | Written in |
| s. 564K | words substituted | Sch. 7 para. 1(5)(a) | 20 Mar 2025 | Written in |
| s. 564D | words substituted | Sch. 7 para. 1(3)(c) | 20 Mar 2025 | Written in |
| s. 834(3) | words substituted | Sch. 9 para. 9(2) | 20 Mar 2025 | Written in |
| s. 667(2)(a) | words omitted | Sch. 9 para. 23(2)(a) | 20 Mar 2025 | Written in |
| s. 564D | words substituted | Sch. 7 para. 1(3)(b) | 20 Mar 2025 | Written in |
| s. 727(3A) | omitted | Sch. 12 para. 33(a) | 20 Mar 2025 | Written in |
| s. 809M(3)(a) | applied | Sch. 11 para. 2(4) | 20 Mar 2025 | Written in |
| s. 735 heading | substituted | Sch. 12 para. 42(2) | 20 Mar 2025 | Written in |
| s. 564D | words substituted | Sch. 7 para. 1(3)(e) | 20 Mar 2025 | Written in |
| s. 809VO(8A) | inserted | Sch. 10 para. 19(5)(e) | 20 Mar 2025 | Written in |
| s. 720(7) | word substituted | Sch. 12 para. 28(b) | 20 Mar 2025 | Written in |
| s. 564D(1A)(d) | words substituted | Sch. 7 para. 1(3)(f) | 20 Mar 2025 | Written in |
| s. 742A | omitted | Sch. 12 para. 48 | 20 Mar 2025 | Written in |
| s. 730(1) | substituted | Sch. 12 para. 37(3) | 20 Mar 2025 | Written in |
| s. 809Q(3) | words inserted | Sch. 10 para. 15(2)(a) | 20 Mar 2025 | Written in |
| s. 809R(7) | word omitted | Sch. 10 para. 16(6)(a) | 20 Mar 2025 | Written in |
| s. 732 heading | word substituted | Sch. 12 para. 39(2) | 20 Mar 2025 | Written in |
| s. 809O(6)(c) | word inserted | Sch. 9 para. 5(10)(b)(iv) | 20 Mar 2025 | Written in |
| s. 834(5) | omitted | Sch. 9 para. 9(3) | 20 Mar 2025 | Written in |
| s. 735(2A) | inserted | Sch. 12 para. 42(4) | 20 Mar 2025 | Written in |
| s. 730(7) | omitted | Sch. 12 para. 37(5) | 20 Mar 2025 | Written in |
| s. 732(4) | omitted | Sch. 12 para. 39(4) | 20 Mar 2025 | Written in |
| s. 733(2A)-(2D) | inserted | Sch. 12 para. 40(3) | 20 Mar 2025 | Written in |
| s. 809B(1)(c) | words inserted | Sch. 9 para. 1(2)(c) | 20 Mar 2025 | Written in |
| s. 736(1) | word substituted | Sch. 12 para. 47(a) | 20 Mar 2025 | Written in |
| s. 809P(6) | words substituted | Sch. 9 para. 5(11)(a) | 20 Mar 2025 | Written in |
| s. 735AA-735AG and cross-heading | inserted | Sch. 12 para. 44 | 20 Mar 2025 | Written in |
| s. 725A | inserted | Sch. 12 para. 31 | 20 Mar 2025 | Written in |
| s. 726 heading | substituted | Sch. 12 para. 32(2) | 20 Mar 2025 | Written in |
| s. 809C(1)(b) | words inserted | Sch. 9 para. 1(3)(c) | 20 Mar 2025 | Written in |
| s. 809Q(3) | words substituted | Sch. 10 para. 15(2)(b) | 20 Mar 2025 | Written in |
| s. 564D | words substituted | Sch. 7 para. 1(3)(d) | 20 Mar 2025 | Written in |
| s. 564K(4) | words inserted | Sch. 7 para. 1(5)(c) | 20 Mar 2025 | Written in |
| s. 809VO(8)(a) | words inserted | Sch. 10 para. 19(5)(c)(ii) | 20 Mar 2025 | Written in |
| s. 735C(1)(a) | words substituted | Sch. 12 para. 46(3)(a)(i) | 20 Mar 2025 | Written in |
| s. 809Q(6) | word omitted | Sch. 10 para. 15(3)(a) | 20 Mar 2025 | Written in |
| s. 809E(1)(za) | inserted | Sch. 9 para. 1(5) | 20 Mar 2025 | Written in |
| s. 388(4) | words substituted | Sch. 5 para. 3(4)(b) | 20 Mar 2025 | Written in |
| s. 809Q(9) | inserted | Sch. 10 para. 15(4) | 20 Mar 2025 | Written in |
| s. 809VO(7) | words inserted | Sch. 10 para. 19(5)(b) | 20 Mar 2025 | Written in |
| s. 735C(5) | inserted | Sch. 12 para. 46(4) | 20 Mar 2025 | Written in |
| s. 989 | words inserted | Sch. 8 para. 2(3) | 20 Mar 2025 | Written in |
| s. 809L(4)(ba) | inserted | Sch. 9 para. 5(4)(b) | 20 Mar 2025 | Written in |
| s. 732(1)(b) | words substituted | Sch. 12 para. 39(3)(a) | 20 Mar 2025 | Written in |
| s. 809P(12) | words inserted | Sch. 9 para. 5(11)(b) | 20 Mar 2025 | Written in |
| s. 733(1) | words omitted | Sch. 12 para. 40(2) | 20 Mar 2025 | Written in |
| s. 809A | word substituted | Sch. 9 para. 1(6)(a) | 20 Mar 2025 | Written in |
| s. 809I | excluded (temp.) | Sch. 10 para. 14 | 20 Mar 2025 | Written in |
| s. 735A(6) | words substituted | Sch. 12 para. 43(3) | 20 Mar 2025 | Written in |
| s. 21 | excluded | s. 4(2) | 6 Apr 2025 | Written in |
| s. 12(3) | sum confirmed | s. 4(1) | 6 Apr 2025 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.