Changes made by Finance Act 2026
2026 c. 11
Made to Income Tax (Trading and Other Income) Act 2005
50 changes. All changes made by Finance Act 2026
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 7(1) | words inserted | s. 58(3)(6) | 18 Mar 2026 | Written in |
| s. 399 | omitted | s. 42(1)(5) | 18 Mar 2026 | Written in |
| s. 636(7) | words inserted | s. 54(5)(10) | 18 Mar 2026 | Written in |
| s. 845H Table | words inserted | s. 58(4)(b)(6) | 18 Mar 2026 | Written in |
| s. 401C(6D) | inserted | Sch. 3 para. 19(3) | 18 Mar 2026 | Written in |
| s. 845H Table | words inserted | Sch. 3 para. 2(1)(a)(ii) | 18 Mar 2026 | Written in |
| Sch. A1 | inserted | Sch. 11 para. 1 | 18 Mar 2026 | Written in |
| s. 539(8) | words inserted | Sch. 1 para. 49(a) | 18 Mar 2026 | Written in |
| s. 845H Table | words inserted | Sch. 3 para. 2(1)(b) | 18 Mar 2026 | Written in |
| s. 408A(4)(a)-(c) | omitted | Sch. 3 para. 20(2) | 18 Mar 2026 | Written in |
| s. 408A(5)-(8) | omitted | Sch. 3 para. 20(5) | 18 Mar 2026 | Written in |
| s. 536(1) | words substituted | Sch. 1 para. 47 | 18 Mar 2026 | Written in |
| s. 23I-23R and cross-heading | inserted | s. 58(2)(6) | 18 Mar 2026 | Written in |
| s. 413A(6A)-(6C) | inserted | Sch. 3 para. 21(2) | 18 Mar 2026 | Written in |
| s. 274C(2) | words substituted | Sch. 1 para. 40(b) | 18 Mar 2026 | Written in |
| s. 413A(7)-(9) | omitted | Sch. 3 para. 21(4) | 18 Mar 2026 | Written in |
| s. 274C(2) | word substituted | Sch. 1 para. 40(a) | 18 Mar 2026 | Written in |
| s. 401C(6A)-(6C) | inserted | Sch. 3 para. 19(2) | 18 Mar 2026 | Written in |
| s. 537 | words substituted | Sch. 1 para. 48 | 18 Mar 2026 | Written in |
| s. 274AA(5) | word substituted | Sch. 1 para. 40(a) | 18 Mar 2026 | Written in |
| s. 535(3) | word substituted | Sch. 1 para. 46(a) | 18 Mar 2026 | Written in |
| s. 680C | inserted | Sch. 1 para. 52 | 18 Mar 2026 | Written in |
| s. 669(3) | word omitted | Sch. 1 para. 50 | 18 Mar 2026 | Written in |
| s. 465A(1)(b) | words substituted | Sch. 1 para. 41 | 18 Mar 2026 | Written in |
| Sch. 4 Pt. 2 | words inserted | Sch. 3 para. 7(3) | 18 Mar 2026 | Written in |
| s. 408A(4D) | inserted | Sch. 3 para. 20(4) | 18 Mar 2026 | Written in |
| s. 401C(7)-(9) | omitted | Sch. 3 para. 19(4) | 18 Mar 2026 | Written in |
| s. 530(1) | words substituted | Sch. 1 para. 44 | 18 Mar 2026 | Written in |
| s. 845A(3A) | inserted | Sch. 3 para. 1(1)(5) | 18 Mar 2026 | Written in |
| s. 845H Table | words substituted | Sch. 3 para. 2(1)(a)(iii) | 18 Mar 2026 | Written in |
| s. 413A(6D) | inserted | Sch. 3 para. 21(3) | 18 Mar 2026 | Written in |
| s. 535(3) | words substituted | Sch. 1 para. 46(b) | 18 Mar 2026 | Written in |
| s. 401C(12) | words omitted | Sch. 3 para. 19(5) | 18 Mar 2026 | Written in |
| s. 845B(1) | word omitted | Sch. 3 para. 3(a) | 18 Mar 2026 | Written in |
| s. 108(5)(b) | words substituted | Sch. 9 para. 22 | 18 Mar 2026 | Written in |
| s. 533(4) | word substituted | Sch. 1 para. 45 | 18 Mar 2026 | Written in |
| s. 408A(10) | substituted | Sch. 3 para. 20(6) | 18 Mar 2026 | Written in |
| s. 680(4) | words substituted | Sch. 1 para. 51 | 18 Mar 2026 | Written in |
| s. 467(7) | words substituted | Sch. 1 para. 43 | 18 Mar 2026 | Written in |
| s. 539(8) | words inserted | Sch. 1 para. 49(b) | 18 Mar 2026 | Written in |
| s. 274AA(5) | words substituted | Sch. 1 para. 40(b) | 18 Mar 2026 | Written in |
| s. 845H Table | words substituted | Sch. 3 para. 2(1)(a)(i) | 18 Mar 2026 | Written in |
| s. 845H Table | words inserted | s. 58(4)(a)(6) | 18 Mar 2026 | Written in |
| s. 413A(11) | words omitted | Sch. 3 para. 21(5) | 18 Mar 2026 | Written in |
| s. 466(2) | words substituted | Sch. 1 para. 42 | 18 Mar 2026 | Written in |
| s. 408A(4A)-(4C) | inserted | Sch. 3 para. 20(3) | 18 Mar 2026 | Written in |
| s. 845B(1)(d) and word | inserted | Sch. 3 para. 3(b) | 18 Mar 2026 | Written in |
| s. 669(3)(c)(d) | inserted | Sch. 1 para. 50 | 18 Mar 2026 | Written in |
| s. 643C(3)(b) | words inserted | s. 44(1)(b) | 6 Apr 2026 | Written in |
| s. 643C(1) | words inserted | s. 44(1)(a) | 6 Apr 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.