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Changes made by Finance Act 2026

2026 c. 11

Made to Taxes Management Act 1970

51 changes. All changes made by Finance Act 2026

Provision changed Change By In force Text
s. 7(6) words inserted Sch. 1 para. 37(a)(ii) 18 Mar 2026 Written in
s. 100(2)(f) omitted s. 216(1)(b) 18 Mar 2026 Written in
s. 114 applied Sch. 23 para. 23(b) 18 Mar 2026 Written in
s. 103A words omitted s. 216(1)(c) 18 Mar 2026 Written in
s. 87A modified by 2010 c. 4, ss. 939FA(3), 939FB(6) (as inserted) Sch. 9 para. 18 18 Mar 2026 Written in
s. 9(1) words omitted s. 42(3)(a)(5) 18 Mar 2026 Written in
s. 108 applied Sch. 23 para. 23(a) 18 Mar 2026 Written in
s. 98C omitted s. 216(1)(a) 18 Mar 2026 Written in
s. 59DA excluded by 2010 c. 8, s. 217Q (as inserted) Sch. 5 para. 1(1) 18 Mar 2026 Written in
s. 12AD(3) excluded by 2010 c. 8, Sch. A1 para. 6(6) (as inserted) Sch. 5 para. 1(2) 18 Mar 2026 Written in
s. 87A modified by 1992 c. 12, ss. 257A(5), 257B(7) (as inserted) Sch. 9 para. 19 18 Mar 2026 Written in
s. 54 modified by 2010 c. 8, s. 217P, Sch. A1 para. 12 (as inserted) Sch. 5 para. 1(1)(2) 18 Mar 2026 Written in
s. 7(6ZA) inserted Sch. 1 para. 37(b) 18 Mar 2026 Written in
s. 8C(1)(c) omitted Sch. 3 para. 6(1)(c)(3) 18 Mar 2026 Written in
Pt. 5 applied by 2004 c. 12, s. 72C (as inserted) s. 220(5) 18 Mar 2026 Written in
s. 115 applied s. 207(c) 18 Mar 2026 Written in
Pt. 5 applied in part Sch. 23 para. 20(3) 18 Mar 2026 Written in
s. 8C(4) omitted Sch. 3 para. 6(1)(e)(3) 18 Mar 2026 Written in
s. 8C(1)(a)(ii) and word inserted Sch. 3 para. 6(1)(b)(3) 18 Mar 2026 Written in
s. 8C(2) words substituted Sch. 3 para. 6(1)(d)(3) 18 Mar 2026 Written in
s. 8C(1)(a)(i) words in s. 8C(1)(a) renumbered as s. 8C(1)(a)(i) Sch. 3 para. 6(1)(a)(3) 18 Mar 2026 Written in
s. 49E(5B) inserted Sch. 5 para. 1(6) 18 Mar 2026 Written in
s. 108 applied s. 207(a) 18 Mar 2026 Written in
Act power to apply (with modifications) conferred s. 277(6) 18 Mar 2026 Written in
s. 7(6) words inserted Sch. 1 para. 37(a)(i) 18 Mar 2026 Written in
s. 49E(5) modified by 2010 c. 8, s. 217N (as inserted) Sch. 5 para. 1(1) 18 Mar 2026 Written in
Pt. 5 applied s. 170(3) 18 Mar 2026 Written in
s. 115 applied Sch. 23 para. 23(c) 18 Mar 2026 Written in
s. 48(2)(b) words inserted Sch. 5 para. 1(5) 18 Mar 2026 Written in
s. 59B(1) words omitted s. 42(3)(b)(5) 18 Mar 2026 Written in
s. 7(3)(c) words inserted Sch. 10 para. 2 18 Mar 2026 Written in
s. 103(4) excluded by 2004 c. 12, s. 72A (as inserted) s. 220(5) 18 Mar 2026 Written in
s. 114 applied s. 207(b) 18 Mar 2026 Written in
s. 100(1) applied s. 162(5) 171(5) 211(1) 18 Mar 2026 Written in
Pt. 5 applied in part by 2010 c. 8, s. 217K(6) (as inserted) Sch. 5 para. 1(1) 18 Mar 2026 Written in
Sch. A1 para. 14(1)(a) word substituted s. 258(5) 1 Apr 2026 Written in
Sch. A1 para. 14(1A)(1B) inserted s. 257(2) 1 Apr 2026 Written in
Sch. A1 para. 15(1) words inserted s. 257(3)(a) 1 Apr 2026 Written in
Sch. A1 para. A1-2 and cross-heading substituted for Sch. A1 paras. 1-4 and cross-heading s. 256(3) 1 Apr 2026 Written in
Sch. A1 para. 9 and cross-heading substituted s. 258(3) 1 Apr 2026 Written in
Sch. A1 para. 10(1) words substituted s. 256(6) 1 Apr 2026 Written in
Sch. A1 para. 18(3) words substituted s. 256(8) 1 Apr 2026 Written in
Sch. A1 para. 15(3)-(5) inserted s. 257(3)(b) 1 Apr 2026 Written in
Sch. A1 para. 8 omitted s. 258(2) 1 Apr 2026 Written in
Sch. A1 para. 6 substituted s. 256(4) 1 Apr 2026 Written in
Sch. A1 para. 13(1) word omitted s. 258(4)(a) 1 Apr 2026 Written in
Sch. A1 para. 7(1) words substituted s. 256(5) 1 Apr 2026 Written in
Sch. A1 Pt. 1 heading word substituted s. 256(2) 1 Apr 2026 Written in
s. 103ZA(g) words substituted Sch. 22 para. 29 1 Apr 2026 Written in
Sch. A1 para. 11(1) words substituted s. 256(7) 1 Apr 2026 Written in
Sch. A1 para. 13(2)(za) inserted s. 258(4)(b) 1 Apr 2026 Written in

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

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