OpenLegislation

Changes made by Finance Act 2026

2026 c. 11

Made to Income Tax Act 2007

221 changes. All changes made by Finance Act 2026

Provision changed Change By In force Text
s. 733(2B) words omitted s. 44(2)(b) 6 Apr 2025 Written in
s. 733(2E) inserted s. 53(9) 6 Apr 2025 Written in
s. 733(1) modified s. 53(8)(a) 6 Apr 2025 Written in
s. 734 modified s. 53(2)(b) 6 Apr 2025 Written in
s. 733(1) modified s. 53(8)(b) 6 Apr 2025 Written in
s. 733(2B)(a) words substituted s. 44(2)(a) 6 Apr 2025 Written in
Pt. 13 Ch. 2 modified s. 53(2)(a) 6 Apr 2025 Written in
s. 734(5) words omitted s. 52(2)(a) 6 Apr 2025 Written in
s. 558(2) words omitted s. 55(4)(b)(11) 18 Mar 2026 Written in
s. 809ZM(4) words omitted Sch. 9 para. 7(5) 18 Mar 2026 Written in
s. 809ZL(3) words substituted Sch. 9 para. 6(6) 18 Mar 2026 Written in
s. 11B(6) words substituted Sch. 1 para. 8(c)(ii) 18 Mar 2026 Written in
s. 989 words inserted Sch. 3 para. 7(1) 18 Mar 2026 Written in
s. 809EZA(2A)-(2C) omitted Sch. 11 para. 3(2)(a) 18 Mar 2026 Written in
s. 809ZL(5) words substituted Sch. 9 para. 6(6) 18 Mar 2026 Written in
Sch. 4 words inserted Sch. 3 para. 7(2) 18 Mar 2026 Written in
s. 975A(4)(b) words substituted Sch. 1 para. 34 18 Mar 2026 Written in
s. 809EZB(5) inserted Sch. 11 para. 3(3)(g) 18 Mar 2026 Written in
s. 812A(11) words omitted Sch. 3 para. 22(6) 18 Mar 2026 Written in
s. 809EZH(1)(c) omitted Sch. 11 para. 3(8) 18 Mar 2026 Written in
s. 809ZI(3)(b) words substituted Sch. 9 para. 3 18 Mar 2026 Written in
s. 809EZB(1)(b) word omitted Sch. 11 para. 3(3)(c) 18 Mar 2026 Written in
s. 819 omitted Sch. 7 para. 23(3) 18 Mar 2026 Written in
s. 809EZDB(5) word substituted Sch. 11 para. 3(6)(b) 18 Mar 2026 Written in
s. 6(3)(zb) words substituted Sch. 1 para. 2(a) 18 Mar 2026 Written in
s. 9A Table words substituted Sch. 1 para. 5(b) 18 Mar 2026 Written in
s. 463(2) words inserted Sch. 1 para. 23(b) 18 Mar 2026 Written in
s. 11(2) words inserted Sch. 1 para. 7(a) 18 Mar 2026 Written in
s. 809ZN(1)(a) words substituted Sch. 9 para. 9(2)(a) 18 Mar 2026 Written in
s. 11C(4) words inserted Sch. 1 para. 9 18 Mar 2026 Written in
s. 425(5)(a)(i) omitted s. 42(2)(a)(5) 18 Mar 2026 Written in
Pt. 13 Ch. 5F omitted Sch. 11 para. 3(9) 18 Mar 2026 Written in
s. 835K omitted Sch. 7 para. 27 18 Mar 2026 Written in
s. 809ZN(7) words omitted Sch. 9 para. 9(6)(b) 18 Mar 2026 Written in
s. 809ZO(2A) inserted Sch. 9 para. 10(3) 18 Mar 2026 Written in
s. 55B(2)(b) words inserted Sch. 1 para. 19(a) 18 Mar 2026 Written in
s. 809ZJ(8) words inserted s. 56(3)(8) 18 Mar 2026 Written in
s. 18(4)(b) words inserted Sch. 1 para. 17(a) 18 Mar 2026 Written in
s. 835N omitted Sch. 7 para. 23(3) 18 Mar 2026 Written in
s. 413(4A) words substituted Sch. 9 para. 23(4) 18 Mar 2026 Written in
s. 809ZN(2A) inserted Sch. 9 para. 9(3) 18 Mar 2026 Written in
s. 809Q(9)(a) omitted Sch. 3 para. 17(a) 18 Mar 2026 Written in
s. 820-824 omitted Sch. 7 para. 23(4)(a) 18 Mar 2026 Written in
s. 479(2A)(2B) inserted Sch. 1 para. 24 18 Mar 2026 Written in
s. 809ZO(1)(a) words substituted Sch. 9 para. 10(2)(a) 18 Mar 2026 Written in
s. 809EZD omitted Sch. 11 para. 3(4) 18 Mar 2026 Written in
s. 809ZL(2A) inserted Sch. 9 para. 6(5) 18 Mar 2026 Written in
s. 816(1)(d) omitted Sch. 7 para. 9(2)(a)(i) 18 Mar 2026 Written in
s. 835M(5) omitted Sch. 7 para. 23(2) 18 Mar 2026 Written in
s. 809EZA(7) words substituted Sch. 11 para. 3(2)(c)(i) 18 Mar 2026 Written in
s. 814(6) omitted Sch. 7 para. 25 18 Mar 2026 Written in
s. 809EZB(1)(d) inserted Sch. 11 para. 3(3)(e) 18 Mar 2026 Written in
s. 809ZL(4)(b) words substituted Sch. 9 para. 6(7) 18 Mar 2026 Written in
s. 812A(4D) inserted Sch. 3 para. 22(3) 18 Mar 2026 Written in
s. 809ZJ(1)(b) and word inserted Sch. 9 para. 4(2)(b) 18 Mar 2026 Written in
s. 9 heading words inserted Sch. 1 para. 4(b) 18 Mar 2026 Written in
s. 6(3)(zd) inserted Sch. 1 para. 2(b) 18 Mar 2026 Written in
s. 809ZJ(8) words substituted Sch. 9 para. 4(5) 18 Mar 2026 Written in
s. 809ZK omitted Sch. 9 para. 5 18 Mar 2026 Written in
s. 809ZMA 809ZMB inserted Sch. 9 para. 8 18 Mar 2026 Written in
s. 809ZJ(4) words substituted Sch. 9 para. 4(4) 18 Mar 2026 Written in
s. 58(4) substituted Sch. 9 para. 23(3) 18 Mar 2026 Written in
s. 809EZE(3)(b) word substituted Sch. 11 para. 3(7)(c) 18 Mar 2026 Written in
s. 812A(4A)-(4C) inserted Sch. 3 para. 22(2) 18 Mar 2026 Written in
s. 14 heading word substituted Sch. 1 para. 14(b) 18 Mar 2026 Written in
s. 503(2) word omitted Sch. 1 para. 28 18 Mar 2026 Written in
s. 463(1) words substituted Sch. 1 para. 23(a) 18 Mar 2026 Written in
s. 809EZDB(1)(b) word substituted Sch. 11 para. 3(6)(a) 18 Mar 2026 Written in
s. 12B(8)(b)(iv) words inserted Sch. 1 para. 13(b) 18 Mar 2026 Written in
s. 21 excluded s. 9(2) 18 Mar 2026 Written in
s. 16A inserted s. 6(4)(8) 18 Mar 2026 Written in
s. 835O-835Q omitted Sch. 7 para. 23(4)(b) 18 Mar 2026 Written in
s. 817(6) omitted Sch. 7 para. 9(2)(b)(ii) 18 Mar 2026 Written in
s. 562(5) word omitted s. 54(4)(10) 18 Mar 2026 Written in
s. 483(1)(b) words inserted Sch. 1 para. 26 18 Mar 2026 Written in
s. 889(4) words substituted Sch. 1 para. 30 18 Mar 2026 Written in
s. 558(3)(4) inserted s. 55(5)(11) 18 Mar 2026 Written in
s. 809EZC omitted Sch. 11 para. 3(4) 18 Mar 2026 Written in
s. 431(7) words substituted Sch. 9 para. 23(5) 18 Mar 2026 Written in
s. 6D inserted s. 6(2)(8) 18 Mar 2026 Written in
s. 15 words inserted Sch. 1 para. 15(a) 18 Mar 2026 Written in
s. 16(1)(zb) substituted Sch. 1 para. 16 18 Mar 2026 Written in
s. 25(3A) inserted s. 6(6)(8) 18 Mar 2026 Written in
s. 809ZL(4) words substituted Sch. 9 para. 6(6) 18 Mar 2026 Written in
s. 518(1) word substituted s. 54(2)(10) 18 Mar 2026 Written in
s. 809EZDB(9) words substituted Sch. 11 para. 3(6)(e) 18 Mar 2026 Written in
s. 12(3) sum confirmed s. 9(1) 18 Mar 2026 Written in
Sch. 4 Table words omitted Sch. 7 para. 23(4)(c) 18 Mar 2026 Written in
s. 14(1)(b) words substituted Sch. 1 para. 14(a) 18 Mar 2026 Written in
s. 809ZM(3) omitted Sch. 9 para. 7(4) 18 Mar 2026 Written in
s. 809ZO(7) word substituted Sch. 9 para. 10(6)(a) 18 Mar 2026 Written in
s. 809ZO(4)(d) substituted Sch. 9 para. 10(4) 18 Mar 2026 Written in
s. 486(1) words inserted Sch. 1 para. 27(a) 18 Mar 2026 Written in
s. 809EZA(7)(b) words inserted Sch. 11 para. 3(2)(c)(ii) 18 Mar 2026 Written in
s. 835E(5) word substituted Sch. 7 para. 26 18 Mar 2026 Written in
s. 809ZN(1)(aa) inserted Sch. 9 para. 9(2)(b) 18 Mar 2026 Written in
s. 835S(4) omitted Sch. 7 para. 24(2)(b) 18 Mar 2026 Written in
s. 939(2) words substituted Sch. 1 para. 32 18 Mar 2026 Written in
s. 809ZN(7) word substituted Sch. 9 para. 9(6)(a) 18 Mar 2026 Written in
s. 809ZL heading word substituted Sch. 9 para. 6(2) 18 Mar 2026 Written in
s. 809EZA(7)(a) words inserted Sch. 11 para. 3(2)(c)(ii) 18 Mar 2026 Written in
s. 809ZO(1)(aa) inserted Sch. 9 para. 10(2)(b) 18 Mar 2026 Written in
s. 399B(3) word substituted Sch. 1 para. 21(a) 18 Mar 2026 Written in
s. 835S(3) words substituted Sch. 7 para. 24(2)(a) 18 Mar 2026 Written in
s. 503(2) words substituted Sch. 1 para. 28 18 Mar 2026 Written in
s. 11B(6) words substituted Sch. 1 para. 8(c)(i) 18 Mar 2026 Written in
s. 809ZM(1) substituted Sch. 9 para. 7(3) 18 Mar 2026 Written in
s. 11B(2)(a) words substituted Sch. 1 para. 8(a) 18 Mar 2026 Written in
s. 816(2)-(4) omitted Sch. 7 para. 9(2)(a)(ii) 18 Mar 2026 Written in
s. 11CA inserted s. 6(3)(8) 18 Mar 2026 Written in
s. 809EZE(1) words inserted Sch. 11 para. 3(7)(a)(iii) 18 Mar 2026 Written in
s. 486(1) words substituted Sch. 1 para. 27(d) 18 Mar 2026 Written in
s. 809EZDA(1)(d) omitted Sch. 11 para. 3(5) 18 Mar 2026 Written in
s. 809ZL(5)(b) words substituted Sch. 9 para. 6(7) 18 Mar 2026 Written in
s. 486(1) words inserted Sch. 1 para. 27(c) 18 Mar 2026 Written in
s. 809ZN(5)(a) words substituted Sch. 9 para. 9(5)(a) 18 Mar 2026 Written in
s. 1(1)(a) words inserted Sch. 10 para. 4(2) 18 Mar 2026 Written in
s. 809ZO(7) words omitted Sch. 9 para. 10(6)(b) 18 Mar 2026 Written in
s. 809EZB(1)(b) words inserted Sch. 11 para. 3(3)(b) 18 Mar 2026 Written in
s. 8(1) word substituted s. 4(1)(a)(2) 18 Mar 2026 Written in
s. 809ZN(5)(b) substituted Sch. 9 para. 9(5)(b) 18 Mar 2026 Written in
s. 809ZL(6) words inserted Sch. 9 para. 6(8) 18 Mar 2026 Written in
s. 809EZA(6)(b) substituted Sch. 11 para. 3(2)(b) 18 Mar 2026 Written in
s. 30(2) words inserted Sch. 9 para. 23(2) 18 Mar 2026 Written in
s. 558(2) words substituted s. 55(4)(a)(11) 18 Mar 2026 Written in
s. 809EZDB(7) words omitted Sch. 11 para. 3(6)(d) 18 Mar 2026 Written in
s. 809EZA(7)(b) words inserted Sch. 11 para. 3(2)(c)(iii) 18 Mar 2026 Written in
s. 809ZO(5)(b) substituted Sch. 9 para. 10(5)(b) 18 Mar 2026 Written in
s. 809EZE(1) words inserted Sch. 11 para. 3(7)(a)(i) 18 Mar 2026 Written in
s. 809ZJ(5) substituted s. 56(2)(8) 18 Mar 2026 Written in
s. 809EZB(1)(a) words inserted Sch. 11 para. 3(3)(a) 18 Mar 2026 Written in
s. 486(1) words substituted Sch. 1 para. 27(b) 18 Mar 2026 Written in
s. 11B(4) omitted Sch. 1 para. 8(b) 18 Mar 2026 Written in
s. 462(3) words inserted Sch. 1 para. 22 18 Mar 2026 Written in
s. 812A(8)(a) omitted Sch. 3 para. 22(5) 18 Mar 2026 Written in
s. 10(4) words inserted Sch. 1 para. 6 18 Mar 2026 Written in
s. 974(1)(a) words substituted Sch. 1 para. 33 18 Mar 2026 Written in
s. 809Q(9)(b) words substituted Sch. 3 para. 17(b)(i) 18 Mar 2026 Written in
s. 11CB 11CC inserted Sch. 1 para. 10 18 Mar 2026 Written in
s. 809EZE(1) word omitted Sch. 11 para. 3(7)(a)(ii) 18 Mar 2026 Written in
s. 399B(3) words substituted Sch. 1 para. 21(b) 18 Mar 2026 Written in
s. 6B heading substituted Sch. 1 para. 3(b) 18 Mar 2026 Written in
s. 809EZE(3)(a) word substituted Sch. 11 para. 3(7)(c) 18 Mar 2026 Written in
s. 11DA inserted Sch. 1 para. 12 18 Mar 2026 Written in
s. 809ZL(2) omitted Sch. 9 para. 6(4) 18 Mar 2026 Written in
s. 15 heading words inserted Sch. 1 para. 15(b) 18 Mar 2026 Written in
s. 55C(1)(c) words inserted Sch. 1 para. 20(b) 18 Mar 2026 Written in
s. 993 applied (with modifications) by 2005 c. 5, Sch. A1 paras. 5(3), 7(4), 8(10), 9(4) (as inserted) Sch. 11 para. 1 18 Mar 2026 Written in
s. 809ZH(2) words substituted Sch. 9 para. 2 18 Mar 2026 Written in
s. 30(1) words inserted Sch. 10 para. 4(3) 18 Mar 2026 Written in
s. 809EZB(2) words inserted Sch. 11 para. 3(3)(f) 18 Mar 2026 Written in
s. 18(4)(b) words substituted Sch. 1 para. 17(b) 18 Mar 2026 Written in
s. 812A(5) omitted Sch. 3 para. 22(4) 18 Mar 2026 Written in
Sch. 4 words omitted Sch. 9 para. 23(6) 18 Mar 2026 Written in
Sch. 4 words inserted Sch. 1 para. 36 18 Mar 2026 Written in
s. 1026(a) omitted s. 42(2)(b)(5) 18 Mar 2026 Written in
s. 12B(8)(a)(i) words inserted Sch. 1 para. 13(a) 18 Mar 2026 Written in
s. 919(2) words substituted Sch. 1 para. 31 18 Mar 2026 Written in
s. 809EZDA(1)(c) omitted Sch. 11 para. 3(5) 18 Mar 2026 Written in
s. 809EZE(3) words substituted Sch. 11 para. 3(7)(b) 18 Mar 2026 Written in
s. 989 words inserted Sch. 1 para. 35 18 Mar 2026 Written in
s. 11B(3)(a) words substituted Sch. 1 para. 8(a) 18 Mar 2026 Written in
s. 6B(1A) inserted Sch. 1 para. 3(a) 18 Mar 2026 Written in
s. 809ZL(1) word substituted Sch. 9 para. 6(3)(b) 18 Mar 2026 Written in
s. 55B(2)(b) words inserted Sch. 1 para. 19(b) 18 Mar 2026 Written in
s. 809EZB(1)(c) words substituted Sch. 11 para. 3(3)(d) 18 Mar 2026 Written in
s. 809ZJ(1)(a) words in s. 809ZJ(1) renumbered as s. 809ZJ(1)(a) Sch. 9 para. 4(2)(a) 18 Mar 2026 Written in
s. 12B(8)(a)(iv) words inserted Sch. 1 para. 13(a) 18 Mar 2026 Written in
s. 55C(1)(c) words inserted Sch. 1 para. 20(a) 18 Mar 2026 Written in
s. 6(3)(c) words inserted Sch. 1 para. 2(c) 18 Mar 2026 Written in
s. 12B(8)(b)(i) words inserted Sch. 1 para. 13(b) 18 Mar 2026 Written in
s. 9A Table words inserted Sch. 1 para. 5(a) 18 Mar 2026 Written in
s. 11(2) words inserted Sch. 1 para. 7(b) 18 Mar 2026 Written in
s. 523A inserted s. 54(3)(10) 18 Mar 2026 Written in
s. 809ZJ(2)(b)(i) words inserted Sch. 9 para. 4(3) 18 Mar 2026 Written in
s. 827(1) words inserted Sch. 7 para. 24(1)(a) 18 Mar 2026 Written in
s. 809ZN(4)(c) substituted Sch. 9 para. 9(4) 18 Mar 2026 Written in
s. 817(1) words substituted Sch. 7 para. 9(2)(b)(i) 18 Mar 2026 Written in
s. 874(2) words substituted Sch. 1 para. 29 18 Mar 2026 Written in
s. 809ZO(5)(a) words substituted Sch. 9 para. 10(5)(a) 18 Mar 2026 Written in
s. 8(2) word substituted s. 4(1)(b)(2) 18 Mar 2026 Written in
s. 809Q(9)(b) words inserted Sch. 3 para. 17(b)(ii) 18 Mar 2026 Written in
s. 809EZA(7)(a) words inserted Sch. 11 para. 3(2)(c)(iii) 18 Mar 2026 Written in
s. 11B(1)(a) words substituted Sch. 1 para. 8(a) 18 Mar 2026 Written in
s. 809EZDB(6) words inserted Sch. 11 para. 3(6)(c) 18 Mar 2026 Written in
s. 809ZJ(10) word substituted Sch. 9 para. 4(6) 18 Mar 2026 Written in
s. 812A(6) omitted Sch. 3 para. 22(4) 18 Mar 2026 Written in
s. 558(1) inserted s. 55(3)(11) 18 Mar 2026 Written in
s. 31(2) words inserted Sch. 1 para. 18 18 Mar 2026 Written in
s. 818(5) omitted Sch. 7 para. 23(1) 18 Mar 2026 Written in
s. 11D heading word inserted Sch. 1 para. 11 18 Mar 2026 Written in
s. 827(2)-(5) substituted for s. 827(2)(3) Sch. 7 para. 24(1)(b) 18 Mar 2026 Written in
s. 30(1) words inserted Sch. 9 para. 23(2) 18 Mar 2026 Written in
s. 809ZL(1) words substituted Sch. 9 para. 6(3)(a) 18 Mar 2026 Written in
s. 816(1)(c) omitted Sch. 7 para. 9(2)(a)(i) 18 Mar 2026 Written in
s. 558(2) s. 558 renumbered as s. 558(2) s. 55(2)(11) 18 Mar 2026 Written in
s. 9(1A)(1B) inserted Sch. 1 para. 4(a) 18 Mar 2026 Written in
s. 17A inserted s. 6(5)(8) 18 Mar 2026 Written in
s. 481(3A)(3B) inserted Sch. 1 para. 25 18 Mar 2026 Written in
s. 25(3) words inserted Sch. 3 para. 1(3)(5) 18 Mar 2026 Written in
s. 809ZM heading words substituted Sch. 9 para. 7(2) 18 Mar 2026 Written in
s. 256B inserted s. 14(7) 6 Apr 2026 Written in
s. 186(1) words inserted s. 14(6)(b) 6 Apr 2026 Written in
s. 186(A1)(A2) inserted s. 14(6)(a) 6 Apr 2026 Written in
s. 263(2) word substituted s. 15(2) 6 Apr 2026 Written in
s. 292AB(4)(a)(b) substituted s. 15(5) 6 Apr 2026 Written in
s. 175(1B)(1C) inserted s. 14(5)(b) 6 Apr 2026 Written in
s. 292A(1)(a)(b) substituted s. 15(3) 6 Apr 2026 Written in
s. 297(A1)(A2) inserted s. 15(7)(a) 6 Apr 2026 Written in
s. 292AA(1)(a)(b) substituted s. 15(4) 6 Apr 2026 Written in
s. 297(1) words inserted s. 15(7)(b) 6 Apr 2026 Written in
s. 173AA(1)(a)(b) substituted s. 14(3) 6 Apr 2026 Written in
s. 175(1) word substituted s. 14(5)(a) 6 Apr 2026 Written in
s. 331C inserted s. 15(8) 6 Apr 2026 Written in
s. 293(1) word substituted s. 15(6)(a) 6 Apr 2026 Written in
s. 186(2) words inserted s. 14(6)(c) 6 Apr 2026 Written in
s. 297(2) words inserted s. 15(7)(c) 6 Apr 2026 Written in
s. 173A(1)(a)(b) substituted s. 14(2) 6 Apr 2026 Written in
s. 173AB(4)(a)(b) substituted s. 14(4) 6 Apr 2026 Written in
s. 293(5B)(5C) inserted s. 15(6)(b) 6 Apr 2026 Written in
s. 6B(1A) words substituted Sch. 2 para. 2 16 Sep 2026 Written in

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

Data