Changes made by Finance Act 2026
2026 c. 11
Made to Taxation (International and Other Provisions) Act 2010
158 changes. All changes made by Finance Act 2026
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| Sch. 7ZA para. 10(1) | excluded | s. 51(5)(6) | 2 Dec 2025 | Written in |
| s. 174(1A)(1B) | inserted | Sch. 6 para. 19(1)(b)(3) | 18 Mar 2026 | Written in |
| Sch. 7A para. 6(3) | omitted | s. 61(7)(b)(21) | 18 Mar 2026 | Written in |
| Sch. 7A para. 6(4) | omitted | s. 61(7)(b)(21) | 18 Mar 2026 | Written in |
| s. 198(1) | word substituted | Sch. 6 para. 11(4)(b)(i) | 18 Mar 2026 | Written in |
| s. 200(1) | word substituted | Sch. 6 para. 11(6)(a)(ii) | 18 Mar 2026 | Written in |
| Sch. 7A para. 56(4)(a) | words inserted | s. 61(17)(21) | 18 Mar 2026 | Written in |
| s. 194(1)(c) | word substituted | Sch. 6 para. 10(2) | 18 Mar 2026 | Written in |
| s. 154(4A) | inserted | Sch. 6 para. 4(5)(d) | 18 Mar 2026 | Written in |
| s. 200(3) | word substituted | Sch. 6 para. 11(6)(b) | 18 Mar 2026 | Written in |
| s. 193(4)(b) | word substituted | Sch. 6 para. 9(d)(ii) | 18 Mar 2026 | Written in |
| s. 191(5) | words omitted | Sch. 6 para. 6(4)(b) | 18 Mar 2026 | Written in |
| s. 197(2) | words omitted | Sch. 6 para. 11(3)(a)(i) | 18 Mar 2026 | Written in |
| s. 174(4) | words omitted | Sch. 6 para. 30(4)(d)(ii) | 18 Mar 2026 | Written in |
| s. 203(8) | word substituted | Sch. 6 para. 11(9)(c) | 18 Mar 2026 | Written in |
| s. 208 cross-heading | omitted | Sch. 6 para. 20(1) | 18 Mar 2026 | Written in |
| s. 198(1) | words inserted | Sch. 6 para. 11(4)(b)(ii) | 18 Mar 2026 | Written in |
| s. 208-211 | omitted | Sch. 6 para. 20(1) | 18 Mar 2026 | Written in |
| s. 158 heading | word substituted | Sch. 6 para. 13(3)(a) | 18 Mar 2026 | Written in |
| Sch. 7A para. 8(3)(b) | substituted | s. 61(10)(21) | 18 Mar 2026 | Written in |
| s. 181 cross-heading | word substituted | Sch. 6 para. 11(1) | 18 Mar 2026 | Written in |
| s. 202(1) | word substituted | Sch. 6 para. 11(8)(a)(ii) | 18 Mar 2026 | Written in |
| Sch. 11 Pt. 2A | inserted | Sch. 5 para. 1(4) | 18 Mar 2026 | Written in |
| s. 147(6)(e) | omitted | Sch. 6 para. 29(1)(b) | 18 Mar 2026 | Written in |
| s. 192 heading | word substituted | Sch. 6 para. 7(2) | 18 Mar 2026 | Written in |
| s. 181 heading | word substituted | Sch. 6 para. 11(2)(a) | 18 Mar 2026 | Written in |
| s. 193(3) | word substituted | Sch. 6 para. 9(c) | 18 Mar 2026 | Written in |
| Sch. 7A para. 61(2) | substituted | s. 61(18)(21) | 18 Mar 2026 | Written in |
| s. 371SD(5A) | inserted | Sch. 6 para. 16(3) | 18 Mar 2026 | Written in |
| s. 154 heading | words substituted | Sch. 6 para. 4(5)(a) | 18 Mar 2026 | Written in |
| s. 164(2) | words omitted | Sch. 6 para. 30(4)(c)(ii) | 18 Mar 2026 | Written in |
| s. 197(5) | words substituted | Sch. 6 para. 11(3)(c) | 18 Mar 2026 | Written in |
| s. 191(1)(d) | substituted | Sch. 6 para. 6(2)(c) | 18 Mar 2026 | Written in |
| s. 162B | inserted | Sch. 6 para. 15 | 18 Mar 2026 | Written in |
| s. 148A | inserted | Sch. 6 para. 2(1) | 18 Mar 2026 | Written in |
| s. 152 | omitted | Sch. 6 para. 4(1) | 18 Mar 2026 | Written in |
| s. 154(5) | substituted | Sch. 6 para. 4(5)(e) | 18 Mar 2026 | Written in |
| Sch. 7A para. 1A and cross-heading | inserted | s. 61(3)(19) | 18 Mar 2026 | Written in |
| s. 193(1)(a) | word substituted | Sch. 6 para. 9(a)(i) | 18 Mar 2026 | Written in |
| s. 199(8) | omitted | Sch. 6 para. 11(5)(b) | 18 Mar 2026 | Written in |
| s. 191 cross-heading | words substituted | Sch. 6 para. 5 | 18 Mar 2026 | Written in |
| s. 202(3) | word substituted | Sch. 6 para. 11(8)(b) | 18 Mar 2026 | Written in |
| Sch. 7A para. 20(5) | words substituted | s. 61(14)(b)(20) | 18 Mar 2026 | Written in |
| s. 154(6) | omitted | Sch. 6 para. 4(5)(g) | 18 Mar 2026 | Written in |
| s. 192(1)(c) | word substituted | Sch. 6 para. 7(3)(d) | 18 Mar 2026 | Written in |
| s. 153A | inserted | Sch. 6 para. 4(3) | 18 Mar 2026 | Written in |
| s. 201(5)(a) | words substituted | Sch. 6 para. 11(7)(a)(i) | 18 Mar 2026 | Written in |
| s. 163 heading | words substituted | Sch. 6 para. 13(4)(a) | 18 Mar 2026 | Written in |
| s. 199(5) | words substituted | Sch. 6 para. 11(5)(a) | 18 Mar 2026 | Written in |
| s. 197(2) | words substituted | Sch. 6 para. 11(3)(a)(ii) | 18 Mar 2026 | Written in |
| s. 192(1)(a) | omitted | Sch. 6 para. 7(3)(b) | 18 Mar 2026 | Written in |
| Sch. 7A para. 44(1A) | inserted | s. 61(16)(21) | 18 Mar 2026 | Written in |
| s. 198(2)(a) | word substituted | Sch. 6 para. 11(4)(c)(ii) | 18 Mar 2026 | Written in |
| s. 154(5A)(5B) | inserted | Sch. 6 para. 4(5)(f) | 18 Mar 2026 | Written in |
| s. 158(2) | words substituted | Sch. 6 para. 4(9)(a) | 18 Mar 2026 | Written in |
| s. 193(1) | words substituted | Sch. 6 para. 9(a)(iii) | 18 Mar 2026 | Written in |
| s. 191(1)(a) | words substituted | Sch. 6 para. 6(2)(a)(ii) | 18 Mar 2026 | Written in |
| s. 147(6)(f) | omitted | Sch. 6 para. 29(1)(b) | 18 Mar 2026 | Written in |
| s. 170(1)(za) | inserted | Sch. 6 para. 2(4)(a) | 18 Mar 2026 | Written in |
| s. 191(1)(a) | word substituted | Sch. 6 para. 6(2)(a)(i) | 18 Mar 2026 | Written in |
| s. 202(1) | words substituted | Sch. 6 para. 11(8)(a)(i) | 18 Mar 2026 | Written in |
| Sch. 7A para. 20(3)(za) | inserted | s. 61(14)(a)(i)(20) | 18 Mar 2026 | Written in |
| s. 151(3)(4) | inserted | Sch. 6 para. 3 | 18 Mar 2026 | Written in |
| s. 191(1)(c) | words substituted | Sch. 6 para. 6(2)(b)(ii) | 18 Mar 2026 | Written in |
| s. 198(3) | words omitted | Sch. 6 para. 11(4)(e) | 18 Mar 2026 | Written in |
| s. 170(1A) | inserted | Sch. 6 para. 2(4)(b) | 18 Mar 2026 | Written in |
| s. 161 | substituted | Sch. 6 para. 13(1) | 18 Mar 2026 | Written in |
| Sch. 7A para. 4(1) | substituted | s. 61(5)(a)(21) | 18 Mar 2026 | Written in |
| Sch. 7A para. 7(6)(b) | substituted | s. 61(8)(b)(21) | 18 Mar 2026 | Written in |
| s. 174(4) | word inserted | Sch. 6 para. 30(4)(d)(i) | 18 Mar 2026 | Written in |
| s. 153B | inserted | Sch. 6 para. 4(4) | 18 Mar 2026 | Written in |
| Pt. 4A | inserted | Sch. 5 para. 1(1) | 18 Mar 2026 | Written in |
| s. 164(2) | word inserted | Sch. 6 para. 30(4)(c)(i) | 18 Mar 2026 | Written in |
| s. 157(1)(a) | words inserted | Sch. 6 para. 2(2) | 18 Mar 2026 | Written in |
| s. 192(1) | word substituted | Sch. 6 para. 7(3)(a)(ii) | 18 Mar 2026 | Written in |
| s. 157(3) | inserted | Sch. 6 para. 14(2) | 18 Mar 2026 | Written in |
| s. 198(2)(a) | words substituted | Sch. 6 para. 11(4)(c)(i) | 18 Mar 2026 | Written in |
| s. 197(4) | words substituted | Sch. 6 para. 11(3)(b)(ii) | 18 Mar 2026 | Written in |
| Sch. A1 | inserted | Sch. 5 para. 1(2) | 18 Mar 2026 | Written in |
| s. 193(4)(a) | word substituted | Sch. 6 para. 9(d)(i) | 18 Mar 2026 | Written in |
| s. 191(2)-(4) | omitted | Sch. 6 para. 6(3) | 18 Mar 2026 | Written in |
| Sch. 7A para. 29(1)(a) | words inserted | s. 61(15)(a)(21) | 18 Mar 2026 | Written in |
| s. 181(4) | substituted for s. 181(4)(5) | Sch. 6 para. 11(2)(c) | 18 Mar 2026 | Written in |
| s. 203(9) | words substituted | Sch. 6 para. 11(9)(d)(ii) | 18 Mar 2026 | Written in |
| Sch. 7A para. 29(4) | substituted | s. 61(15)(b)(21) | 18 Mar 2026 | Written in |
| s. 192A(1)(d) | word substituted | Sch. 6 para. 8(b) | 18 Mar 2026 | Written in |
| s. 173A | inserted | Sch. 6 para. 29(2) | 18 Mar 2026 | Written in |
| Sch. 7A para. 7(1)-(3) | substituted | s. 61(8)(a)(21) | 18 Mar 2026 | Written in |
| Sch. 7A para. 20(3)(ca) | inserted | s. 61(14)(a)(iii)(20) | 18 Mar 2026 | Written in |
| s. 203(9) | words substituted | Sch. 6 para. 11(9)(d)(i) | 18 Mar 2026 | Written in |
| s. 174 heading | word inserted | Sch. 6 para. 19(1)(a)(3) | 18 Mar 2026 | Written in |
| Sch. 7A para. 10(3) | omitted | s. 61(11)(b)(21) | 18 Mar 2026 | Written in |
| Sch. 7A para. 4(4) | words inserted | s. 61(5)(b)(21) | 18 Mar 2026 | Written in |
| s. 158(3) | omitted | Sch. 6 para. 13(3)(b) | 18 Mar 2026 | Written in |
| s. 162 | omitted | Sch. 6 para. 13(2) | 18 Mar 2026 | Written in |
| s. 201(7)-(9) | omitted | Sch. 6 para. 11(7)(b) | 18 Mar 2026 | Written in |
| s. 160(1)(a) | word substituted | Sch. 6 para. 4(9)(c) | 18 Mar 2026 | Written in |
| Sch. 7A para. 6(2) | words substituted | s. 61(7)(a)(21) | 18 Mar 2026 | Written in |
| s. 197(8) | substituted for s. 197(8)-(10) | Sch. 6 para. 11(3)(f) | 18 Mar 2026 | Written in |
| s. 201(5)(a) | words omitted | Sch. 6 para. 11(7)(a)(ii) | 18 Mar 2026 | Written in |
| s. 181(1)(a) | omitted | Sch. 6 para. 11(2)(b)(i) | 18 Mar 2026 | Written in |
| s. 192(6) | omitted | Sch. 6 para. 7(5) | 18 Mar 2026 | Written in |
| s. 192(1)(b) | substituted | Sch. 6 para. 7(3)(c) | 18 Mar 2026 | Written in |
| s. 203(2) | words substituted | Sch. 6 para. 11(9)(a) | 18 Mar 2026 | Written in |
| s. 191(5) | word substituted | Sch. 6 para. 6(4)(a) | 18 Mar 2026 | Written in |
| s. 407(1)(b) | words inserted | s. 62(1)(a)(2) | 18 Mar 2026 | Written in |
| s. 154(7) | omitted | Sch. 6 para. 4(5)(g) | 18 Mar 2026 | Written in |
| s. 192A(1)(a) | words substituted | Sch. 6 para. 8(a) | 18 Mar 2026 | Written in |
| s. 191(5) | words inserted | Sch. 6 para. 6(4)(c) | 18 Mar 2026 | Written in |
| s. 407(1A) | inserted | s. 62(1)(b)(2) | 18 Mar 2026 | Written in |
| Sch. 7A para. 20(3)(c) | words inserted | s. 61(14)(a)(ii)(20) | 18 Mar 2026 | Written in |
| Sch. 7A para. 4(5) | words inserted | s. 61(5)(c)(21) | 18 Mar 2026 | Written in |
| s. 200(1) | words substituted | Sch. 6 para. 11(6)(a)(i) | 18 Mar 2026 | Written in |
| s. 198(2)(b) | word omitted | Sch. 6 para. 11(4)(d) | 18 Mar 2026 | Written in |
| s. 162A | inserted | Sch. 6 para. 14(1) | 18 Mar 2026 | Written in |
| s. 170(1)(zb) | inserted | Sch. 6 para. 16(2) | 18 Mar 2026 | Written in |
| s. 164(1)(a) | word inserted | Sch. 6 para. 2(3) | 18 Mar 2026 | Written in |
| Sch. 7A para. 11A 11B and cross-heading | inserted | s. 61(13)(21) | 18 Mar 2026 | Written in |
| s. 194(2) | word substituted | Sch. 6 para. 10(3) | 18 Mar 2026 | Written in |
| s. 154(4)(b) | word substituted | Sch. 6 para. 4(5)(c) | 18 Mar 2026 | Written in |
| s. 175 | substituted | Sch. 6 para. 4(8) | 18 Mar 2026 | Written in |
| s. 164(1)(b) | substituted | Sch. 6 para. 18(a) | 18 Mar 2026 | Written in |
| s. 174(3) | words substituted | Sch. 6 para. 4(7) | 18 Mar 2026 | Written in |
| s. 197(7)(a) | words substituted | Sch. 6 para. 11(3)(e) | 18 Mar 2026 | Written in |
| s. 197(4) | word substituted | Sch. 6 para. 11(3)(b)(i) | 18 Mar 2026 | Written in |
| Sch. 7A para. 10(2)(a) | words substituted | s. 61(11)(a)(i)(21) | 18 Mar 2026 | Written in |
| s. 163(1) | words substituted | Sch. 6 para. 13(4)(b) | 18 Mar 2026 | Written in |
| s. 176(3)(a) | words inserted | Sch. 6 para. 19(2)(3) | 18 Mar 2026 | Written in |
| s. 164(1)(a) | words inserted | Sch. 6 para. 4(6) | 18 Mar 2026 | Written in |
| s. 198 heading | word substituted | Sch. 6 para. 11(4)(a) | 18 Mar 2026 | Written in |
| Sch. 7A para. 1 | substituted | s. 61(2)(21) | 18 Mar 2026 | Written in |
| s. 192(1) | words substituted | Sch. 6 para. 7(3)(a)(i) | 18 Mar 2026 | Written in |
| s. 219(4) | words substituted | Sch. 6 para. 13(5) | 18 Mar 2026 | Written in |
| s. 199(7) | omitted | Sch. 6 para. 11(5)(b) | 18 Mar 2026 | Written in |
| s. 197(6) | word substituted | Sch. 6 para. 11(3)(d) | 18 Mar 2026 | Written in |
| s. 154(1)-(3) | omitted | Sch. 6 para. 4(5)(b) | 18 Mar 2026 | Written in |
| s. 147(6)(bza) | inserted | Sch. 6 para. 29(1)(a) | 18 Mar 2026 | Written in |
| Sch. 7A para. 2 | substituted | s. 61(4)(21) | 18 Mar 2026 | Written in |
| s. 191(1)(c) | word substituted | Sch. 6 para. 6(2)(b)(i) | 18 Mar 2026 | Written in |
| s. 164(3)-(4C) | substituted for s. 164(3)(4) | Sch. 6 para. 18(b) | 18 Mar 2026 | Written in |
| s. 6(6) | excluded by 1998 c. 36 Sch. 18 para. 2(2A) (as inserted) | s. 41(1)(4) | 18 Mar 2026 | Written in |
| s. 192(3) | words substituted | Sch. 6 para. 7(4) | 18 Mar 2026 | Written in |
| Sch. 7A para. 11 and cross-heading | omitted | s. 61(12)(21) | 18 Mar 2026 | Written in |
| s. 164A | inserted | Sch. 6 para. 16(1) | 18 Mar 2026 | Written in |
| s. 194(3)(a) | word substituted | Sch. 6 para. 10(4) | 18 Mar 2026 | Written in |
| s. 181(1)(b) | word substituted | Sch. 6 para. 11(2)(b)(ii) | 18 Mar 2026 | Written in |
| s. 153 | omitted | Sch. 6 para. 4(2) | 18 Mar 2026 | Written in |
| Sch. 7A para. 10(2)(b) | words substituted | s. 61(11)(a)(ii)(21) | 18 Mar 2026 | Written in |
| s. 156(1) | words inserted | Sch. 6 para. 17 | 18 Mar 2026 | Written in |
| Sch. 7A para. 5(6)(a)(ii) and word | omitted | s. 61(6)(21) | 18 Mar 2026 | Written in |
| s. 193(1)(b) | substituted | Sch. 6 para. 9(a)(ii) | 18 Mar 2026 | Written in |
| s. 159(1)(a) | word substituted | Sch. 6 para. 4(9)(b) | 18 Mar 2026 | Written in |
| Sch. 7A para. 4(6A)-(6C) | inserted | s. 61(5)(d)(21) | 18 Mar 2026 | Written in |
| s. 193(2)(b) | word substituted | Sch. 6 para. 9(b) | 18 Mar 2026 | Written in |
| s. 203(4) | words substituted | Sch. 6 para. 11(9)(b) | 18 Mar 2026 | Written in |
| s. 6(6) | excluded by 2004 c. 12 s. 55A(5) (as inserted) | s. 41(2)(4) | 18 Mar 2026 | Written in |
| Sch. 7A para. 7 cross-heading | substituted | s. 61(9)(21) | 18 Mar 2026 | Written in |
| s. 170(2) | words substituted | Sch. 6 para. 2(4)(c) | 18 Mar 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.