Changes made by Finance Act 2026
2026 c. 11
Made to Income Tax (Earnings and Pensions) Act 2003
129 changes. All changes made by Finance Act 2026
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 690D(1)(b) | word substituted | Sch. 4 para. 2(3)(b) | 18 Mar 2026 | Written in |
| s. 267(2)(j) and word | inserted | s. 20(6)(b)(7) | 18 Mar 2026 | Written in |
| s. 690D(6)(c)(i) | word substituted | Sch. 4 para. 2(11)(c) | 18 Mar 2026 | Written in |
| s. 689(4) | words inserted | s. 24(7)(11) | 18 Mar 2026 | Written in |
| s. 690B(6)(b)(i) | words inserted | Sch. 4 para. 3(b) | 18 Mar 2026 | Written in |
| s. 690(4) | words inserted | Sch. 4 para. 6(3)(a) | 18 Mar 2026 | Written in |
| Pt. 10 heading | word inserted | Sch. 10 para. 1(2) | 18 Mar 2026 | Written in |
| s. 683(3B) | words inserted | s. 70(6) | 18 Mar 2026 | Written in |
| s. 716B(2) | words inserted | s. 24(8)(b)(ii)(11) | 18 Mar 2026 | Written in |
| s. 690D(6)(aa) | inserted | Sch. 4 para. 8(1)(b) | 18 Mar 2026 | Written in |
| s. 27(3) | words substituted | s. 23(2)(d)(7) | 18 Mar 2026 | Written in |
| s. 690B(2)(b) | word substituted | Sch. 4 para. 9(1)(c) | 18 Mar 2026 | Written in |
| s. 690(4) | words substituted | Sch. 4 para. 6(3)(b) | 18 Mar 2026 | Written in |
| s. 690D(1)(a) | word substituted | Sch. 4 para. 2(3)(a) | 18 Mar 2026 | Written in |
| s. 320D and cross-heading | inserted | s. 20(4)(7) | 18 Mar 2026 | Written in |
| s. 690B(4)(b) | words inserted | Sch. 4 para. 9(1)(d) | 18 Mar 2026 | Written in |
| s. 690E heading | words inserted | Sch. 4 para. 4(2) | 18 Mar 2026 | Written in |
| s. 690D(9)(a) | word omitted | Sch. 4 para. 2(12)(a) | 18 Mar 2026 | Written in |
| s. 713(6) | words substituted | Sch. 9 para. 21 | 18 Mar 2026 | Written in |
| s. 690D heading | words inserted | Sch. 4 para. 2(2) | 18 Mar 2026 | Written in |
| s. 27(1)(c) | words inserted | s. 23(2)(a)(iii)(7) | 18 Mar 2026 | Written in |
| s. 136A(5) | inserted | s. 19(2)(4) | 18 Mar 2026 | Written in |
| Pt. 10 Ch. 9 | inserted | Sch. 10 para. 1(4) | 18 Mar 2026 | Written in |
| s. 316ZA | inserted | s. 20(2)(7) | 18 Mar 2026 | Written in |
| s. 27(2A) | omitted | s. 23(2)(c)(7) | 18 Mar 2026 | Written in |
| s. 690A(6)(aa) | inserted | Sch. 4 para. 7(6)(a) | 18 Mar 2026 | Written in |
| s. 1(3)(ab) | inserted | Sch. 10 para. 3(2) | 18 Mar 2026 | Written in |
| s. 690C(2)(b) | word substituted | Sch. 4 para. 10 | 18 Mar 2026 | Written in |
| s. 690(3) | word inserted | Sch. 4 para. 6(2) | 18 Mar 2026 | Written in |
| s. 117(4) | inserted | s. 18(1)(b)(2) | 18 Mar 2026 | Written in |
| s. 690A(4) | substituted | Sch. 4 para. 7(5) | 18 Mar 2026 | Written in |
| s. 690A(3) | word substituted | Sch. 4 para. 7(4) | 18 Mar 2026 | Written in |
| s. 690(4)(a) | words inserted | Sch. 4 para. 6(4) | 18 Mar 2026 | Written in |
| s. 690D(3)(b)(i) | substituted for words in s. 690D(3)(b) | Sch. 4 para. 8(1)(a)(i) | 18 Mar 2026 | Written in |
| s. 690D(2)(b) | words inserted | Sch. 4 para. 2(5)(b) | 18 Mar 2026 | Written in |
| s. 637T(5)-(8) | inserted | s. 70(5) | 18 Mar 2026 | Written in |
| s. 27(1)(b) | words inserted | s. 23(2)(a)(ii)(7) | 18 Mar 2026 | Written in |
| s. 27(2) | word substituted | s. 23(2)(b)(7) | 18 Mar 2026 | Written in |
| s. 690D(5)(a) | words substituted | Sch. 4 para. 2(10)(b) | 18 Mar 2026 | Written in |
| s. 579CB | inserted | s. 70(4) | 18 Mar 2026 | Written in |
| s. 360B | inserted | s. 21 | 18 Mar 2026 | Written in |
| s. 690D(4) | words inserted | Sch. 4 para. 2(8) | 18 Mar 2026 | Written in |
| s. 690E(1)(a) | word substituted | Sch. 4 para. 4(3) | 18 Mar 2026 | Written in |
| s. 677 Table B | words omitted | s. 280(2) | 18 Mar 2026 | Written in |
| s. 690D(5A)(5B) | inserted | Sch. 4 para. 2(9) | 18 Mar 2026 | Written in |
| s. 41Y(1) | words substituted | s. 23(5)(7) | 18 Mar 2026 | Written in |
| s. 690A(2A) | inserted | Sch. 4 para. 7(3) | 18 Mar 2026 | Written in |
| s. 38A | inserted | s. 23(4)(7) | 18 Mar 2026 | Written in |
| s. 690A(6)(b) | words inserted | Sch. 4 para. 7(6)(b) | 18 Mar 2026 | Written in |
| s. 402B(1)(b) | omitted | s. 23(6)(7) | 18 Mar 2026 | Written in |
| s. 266(3)(h) and word | inserted | s. 20(5)(b)(7) | 18 Mar 2026 | Written in |
| s. 7(5)(a) | word substituted | s. 24(3)(a)(11) | 18 Mar 2026 | Written in |
| s. 7(5)(a) | word omitted | s. 24(3)(b)(11) | 18 Mar 2026 | Written in |
| s. 684(2) | words inserted | s. 24(6)(11) | 18 Mar 2026 | Written in |
| s. 717(4) | words inserted | Sch. 10 para. 3(4)(b) | 18 Mar 2026 | Written in |
| s. 690E(1)(b) and word | omitted | Sch. 4 para. 9(2) | 18 Mar 2026 | Written in |
| s. 690D(2) | words substituted | Sch. 4 para. 2(5)(a)(i) | 18 Mar 2026 | Written in |
| s. 690E(6)(a) | word substituted | Sch. 4 para. 4(3) | 18 Mar 2026 | Written in |
| s. 690D(2) | word substituted | Sch. 4 para. 2(5)(a)(ii) | 18 Mar 2026 | Written in |
| s. 690D(9)(c)(d) | inserted | Sch. 4 para. 2(12)(b) | 18 Mar 2026 | Written in |
| s. 690B(2)(a) | words substituted | Sch. 4 para. 9(1)(b) | 18 Mar 2026 | Written in |
| s. 567B | inserted | s. 70(3) | 18 Mar 2026 | Written in |
| s. 690B(4A) | inserted | Sch. 4 para. 9(1)(e) | 18 Mar 2026 | Written in |
| s. 660 Table A | words omitted | s. 280(1) | 18 Mar 2026 | Written in |
| s. 267(2)(h) | word omitted | s. 20(6)(a)(7) | 18 Mar 2026 | Written in |
| s. 41P(4A) | inserted | Sch. 3 para. 1(2)(5) | 18 Mar 2026 | Written in |
| s. 266(3) | word omitted | s. 20(5)(a)(7) | 18 Mar 2026 | Written in |
| s. 690B(1)(b) and word | omitted | Sch. 4 para. 9(1)(a) | 18 Mar 2026 | Written in |
| s. 44(4)(b) and word | omitted | s. 24(4)(a)(11) | 18 Mar 2026 | Written in |
| s. 320A(1A) | inserted | s. 20(3)(a)(7) | 18 Mar 2026 | Written in |
| s. 684(2) Item 2ZB | inserted | Sch. 10 para. 3(3) | 18 Mar 2026 | Written in |
| s. 690E(4)(b) | words inserted | Sch. 4 para. 4(4) | 18 Mar 2026 | Written in |
| s. 690D(3)(c)(d) | inserted | Sch. 4 para. 2(7) | 18 Mar 2026 | Written in |
| s. 655(1) | words inserted | Sch. 10 para. 1(3) | 18 Mar 2026 | Written in |
| s. 44(6) | omitted | s. 24(4)(c)(11) | 18 Mar 2026 | Written in |
| Pt. 2 Ch. 11 | inserted | s. 24(2)(11) | 18 Mar 2026 | Written in |
| Sch. 4 | modified | s. 16 | 18 Mar 2026 | Written in |
| s. 690D(2A) | inserted | Sch. 4 para. 2(6) | 18 Mar 2026 | Written in |
| s. 61V(4A) | inserted | s. 24(5)(11) | 18 Mar 2026 | Written in |
| s. 38(3)(4) | inserted | s. 23(3)(b)(7) | 18 Mar 2026 | Written in |
| s. 27(1)(a) | words inserted | s. 23(2)(a)(i)(7) | 18 Mar 2026 | Written in |
| s. 690E(2)(a) | words inserted | Sch. 4 para. 4(4) | 18 Mar 2026 | Written in |
| Sch. 5 | modified | s. 16 | 18 Mar 2026 | Written in |
| s. 690D(6)(a) | word substituted | Sch. 4 para. 2(11)(a) | 18 Mar 2026 | Written in |
| s. 690A(2)(a) | words substituted | Sch. 4 para. 7(2) | 18 Mar 2026 | Written in |
| s. 690D(6)(b)(c) | substituted for s. 690D(6)(b) | Sch. 4 para. 2(11)(b) | 18 Mar 2026 | Written in |
| s. 690D(5)(a) | words inserted | Sch. 4 para. 2(10)(a) | 18 Mar 2026 | Written in |
| s. 7(5)(a) | words inserted | s. 24(3)(c)(11) | 18 Mar 2026 | Written in |
| s. 690A(6)(c) | substituted | Sch. 4 para. 7(6)(c) | 18 Mar 2026 | Written in |
| Sch. 1 Pt. 2 | words inserted | Sch. 3 para. 7(4) | 18 Mar 2026 | Written in |
| s. 138A | inserted | s. 19(3)(4) | 18 Mar 2026 | Written in |
| s. 690D(3)(b)(ii) and word | inserted | Sch. 4 para. 8(1)(a)(ii) | 18 Mar 2026 | Written in |
| s. 567(5) | words inserted | s. 70(2) | 18 Mar 2026 | Written in |
| s. 117(1) | words substituted | s. 18(1)(a)(2) | 18 Mar 2026 | Written in |
| s. 320A(3) | words inserted | s. 20(3)(b)(7) | 18 Mar 2026 | Written in |
| s. 716B(1) | words inserted | s. 24(8)(a)(ii)(11) | 18 Mar 2026 | Written in |
| s. 716B(2) | words inserted | s. 24(8)(b)(i)(11) | 18 Mar 2026 | Written in |
| s. 690E(3)(a) | word substituted | Sch. 4 para. 4(3) | 18 Mar 2026 | Written in |
| s. 44(5)(b) | words omitted | s. 24(4)(b)(11) | 18 Mar 2026 | Written in |
| s. 716B(1) | words omitted | s. 24(8)(a)(i)(11) | 18 Mar 2026 | Written in |
| s. 717(4) | words inserted | Sch. 10 para. 3(4)(a) | 18 Mar 2026 | Written in |
| s. 38(1) | words substituted | s. 23(3)(a)(7) | 18 Mar 2026 | Written in |
| s. 690B(6)(b)(i) | words inserted | Sch. 4 para. 3(a) | 18 Mar 2026 | Written in |
| s. 690D(1A) | inserted | Sch. 4 para. 2(4) | 18 Mar 2026 | Written in |
| s. 529(2) | word substituted | s. 13(1)(b) | 6 Apr 2026 | Written in |
| Sch. 5 para. 7(2) | word inserted | s. 13(3)(b) | 6 Apr 2026 | Written in |
| Sch. 5 para. 12(1)(a)(b) | inserted | s. 13(4)(a) | 6 Apr 2026 | Written in |
| Sch. 5 para. 36(3) | inserted | s. 13(6)(d) | 6 Apr 2026 | Written in |
| Sch. 5 para. 36(2) | words substituted | s. 13(6)(c) | 6 Apr 2026 | Written in |
| Sch. 5 para. 57F and cross-heading | inserted | s. 13(7) | 6 Apr 2026 | Written in |
| Sch. 5 para. 12(2)(a)(b) | inserted | s. 13(4)(b) | 6 Apr 2026 | Written in |
| Sch. 5 para. 12A(1)(a)(b) | inserted | s. 13(5)(a) | 6 Apr 2026 | Written in |
| Sch. 5 | modified | s. 13(10) | 6 Apr 2026 | Written in |
| Sch. 5 para. 7(4) | words inserted | s. 13(3)(c) | 6 Apr 2026 | Written in |
| Sch. 5 para. 7(1)(a)(b) | inserted | s. 13(3)(a) | 6 Apr 2026 | Written in |
| Sch. 5 para. 36 cross-heading | words substituted | s. 13(6)(a) | 6 Apr 2026 | Written in |
| Sch. 5 para. 12A(2) | words inserted | s. 13(5)(b) | 6 Apr 2026 | Written in |
| Sch. 5 para. 7(5A) | inserted | s. 13(3)(d) | 6 Apr 2026 | Written in |
| s. 529 heading | words substituted | s. 13(1)(a) | 6 Apr 2026 | Written in |
| s. 529(2A) | inserted | s. 13(1)(c) | 6 Apr 2026 | Written in |
| Sch. 5 para. 36(1) | words substituted | s. 13(6)(b) | 6 Apr 2026 | Written in |
| s. 114(1)(a)(i)(ii) | inserted | s. 17(2)(b)(5) | 6 Apr 2030 | Not yet written in |
| s. 116A | inserted | s. 17(4)(5) | 6 Apr 2030 | Not yet written in |
| s. 114(1)(a) | words omitted | s. 17(2)(a)(5) | 6 Apr 2030 | Not yet written in |
| s. 116(1) | words omitted | s. 17(3)(a)(5) | 6 Apr 2030 | Not yet written in |
| s. 116(1)(a)(b) | inserted | s. 17(3)(b)(5) | 6 Apr 2030 | Not yet written in |
| s. 136A(5) | repealed | s. 19(10) | 6 Apr 2031 | Not yet written in |
| s. 138A | repealed | s. 19(10) | 6 Apr 2031 | Not yet written in |
| s. 221A | inserted | s. 22(1) | — | Not yet written in |
From legislation.gov.uk's record of changes, the official one: see it there.