Changes made by Finance (No. 2) Act 2017
2017 c. 32
Made to Taxes Management Act 1970
199 changes. All changes made by Finance (No. 2) Act 2017
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 28A(4) | words substituted | Sch. 15 para. 12(4) | 16 Nov 2017 | Written in |
| Act | applied in part by 2010 c. 8, Sch 10 para. 72(8) (as inserted) | Sch. 5 para. 2 | 16 Nov 2017 | Written in |
| s. 12ZN(3) | words inserted | Sch. 15 para. 6(3)(a) | 16 Nov 2017 | Written in |
| s. 28B(8)(9) | inserted | Sch. 15 para. 13(6) | 16 Nov 2017 | Written in |
| s. 12AC(5)(b)(c) | substituted for s. 12AC(5)(b) | Sch. 15 para. 7(b) | 16 Nov 2017 | Written in |
| s. 115 | applied | Sch. 18 para. 25(c) | 16 Nov 2017 | Written in |
| Sch. 3ZA para. 2(3)(b) | words substituted | Sch. 15 para. 21(2)(b) | 16 Nov 2017 | Written in |
| Pt. 5 | applied by 2010 c. 8, Sch. 7A para. 36(6) (as inserted) | Sch. 5 para. 2 | 16 Nov 2017 | Written in |
| s. 29(5)(b) | substituted | Sch. 15 para. 14 | 16 Nov 2017 | Written in |
| Pt. 5 | applied by 2010 c. 8, Sch. 7A para. 48(3) (as inserted) | Sch. 5 para. 2 | 16 Nov 2017 | Written in |
| s. 28A(1)-(1B) | substituted for s. 28A(1) | Sch. 15 para. 12(2) | 16 Nov 2017 | Written in |
| s. 31(2) | words inserted | Sch. 15 para. 18(a) | 16 Nov 2017 | Written in |
| s. 28A(6) | words substituted | Sch. 15 para. 12(5) | 16 Nov 2017 | Written in |
| s. 108 | applied | Sch. 16 para. 53(a) | 16 Nov 2017 | Written in |
| s. 42(7)(e) | word inserted | Sch. 2 para. 42 | 16 Nov 2017 | Written in |
| s. 108 | applied | Sch. 18 para. 25(a) | 16 Nov 2017 | Written in |
| s. 9B(4) | words substituted | Sch. 15 para. 3(4)(b) | 16 Nov 2017 | Written in |
| s. 103ZA | word omitted | Sch. 18 para. 29(2) | 16 Nov 2017 | Written in |
| s. 28B(3) | words substituted | Sch. 15 para. 13(4) | 16 Nov 2017 | Written in |
| Sch. 3ZA para. 2(3)(b) | words substituted | Sch. 15 para. 21(2)(a) | 16 Nov 2017 | Written in |
| s. 103ZA(l) and word | inserted | Sch. 18 para. 29(2) | 16 Nov 2017 | Written in |
| s. 28A(2) | words substituted | Sch. 15 para. 12(3)(a) | 16 Nov 2017 | Written in |
| s. 29A(5)(b) | substituted | Sch. 15 para. 15 | 16 Nov 2017 | Written in |
| s. 98 | words repealed | Sch. 5 para. 3(1) | 16 Nov 2017 | Written in |
| s. 12ZN(4) | words inserted | Sch. 15 para. 6(4)(a) | 16 Nov 2017 | Written in |
| s. 12B(1)(b)(i) | words substituted | Sch. 15 para. 9 | 16 Nov 2017 | Written in |
| s. 9C(2) | words inserted | Sch. 15 para. 4(3) | 16 Nov 2017 | Written in |
| s. 59B(4A)(a) | word substituted | Sch. 15 para. 20 | 16 Nov 2017 | Written in |
| s. 9B(3)(b) | words substituted | Sch. 15 para. 3(3)(c) | 16 Nov 2017 | Written in |
| s. 12AD(5) | words inserted | Sch. 15 para. 8(5)(a) | 16 Nov 2017 | Written in |
| s. 107A(3)(d) | inserted | Sch. 18 para. 29(3)(b) | 16 Nov 2017 | Written in |
| s. 28B(7) | words substituted | Sch. 15 para. 13(5) | 16 Nov 2017 | Written in |
| s. 9C(4) | words inserted | Sch. 15 para. 4(4)(a) | 16 Nov 2017 | Written in |
| s. 49A(2)(a)-(c) | restricted by 2010 c. 8, Sch. 7A para. 45(5) (as inserted) | Sch. 5 para. 2 | 16 Nov 2017 | Written in |
| s. 30B(6)(b) | substituted | Sch. 15 para. 17 | 16 Nov 2017 | Written in |
| s. 9C(4) | words substituted | Sch. 15 para. 4(4)(b) | 16 Nov 2017 | Written in |
| s. 59AA(8)(a) | word substituted | Sch. 15 para. 19 | 16 Nov 2017 | Written in |
| s. 103ZA(i) | word omitted | Sch. 16 para. 58(a) | 16 Nov 2017 | Written in |
| s. 28B(2) | words substituted | Sch. 15 para. 13(3)(b) | 16 Nov 2017 | Written in |
| s. 28A(7)(8) | inserted | Sch. 15 para. 12(6) | 16 Nov 2017 | Written in |
| s. 9A(5)(a) | word omitted | Sch. 15 para. 2(a) | 16 Nov 2017 | Written in |
| Sch. 3ZA para. 2(4) | inserted | Sch. 15 para. 21(3) | 16 Nov 2017 | Written in |
| s. 12ZN(3)(b) | words substituted | Sch. 15 para. 6(3)(c) | 16 Nov 2017 | Written in |
| s. 12AC(5)(a) | word omitted | Sch. 15 para. 7(a) | 16 Nov 2017 | Written in |
| s. 9B(1) | words substituted | Sch. 15 para. 3(2) | 16 Nov 2017 | Written in |
| s. 108(3)(4) | applied by 2010 c. 4, s. 269ZS(10) (as inserted) | Sch. 4 para. 16 | 16 Nov 2017 | Written in |
| s. 107A(2)(a) | words inserted | Sch. 18 para. 29(3)(a) | 16 Nov 2017 | Written in |
| s. 31(2) | words substituted | Sch. 15 para. 18(b) | 16 Nov 2017 | Written in |
| s. 114 | applied | Sch. 18 para. 25(b) | 16 Nov 2017 | Written in |
| s. 9C(1) | words substituted | Sch. 15 para. 4(2) | 16 Nov 2017 | Written in |
| s. 28B(5) | words substituted | Sch. 15 para. 13(4) | 16 Nov 2017 | Written in |
| s. 9A(5)(b)(c) | substituted for s. 9A(5)(b) | Sch. 15 para. 2(b) | 16 Nov 2017 | Written in |
| s. 28ZA(5) | words inserted | Sch. 15 para. 10(3)(a) | 16 Nov 2017 | Written in |
| s. 42 43 | applied in part | Sch. 8 para. 43(2) | 16 Nov 2017 | Written in |
| s. 12AD(4)(a) | words inserted | Sch. 15 para. 8(4) | 16 Nov 2017 | Written in |
| s. 114 | applied | Sch. 16 para. 53(b) | 16 Nov 2017 | Written in |
| s. 28A(2) | words substituted | Sch. 15 para. 12(3)(b) | 16 Nov 2017 | Written in |
| s. 28ZA(1) | words inserted | Sch. 15 para. 10(2) | 16 Nov 2017 | Written in |
| s. 28A(3) | words substituted | Sch. 15 para. 12(4) | 16 Nov 2017 | Written in |
| s. 12ZN(4) | words substituted | Sch. 15 para. 6(4)(b) | 16 Nov 2017 | Written in |
| s. 12ZM(4)(a) | word omitted | Sch. 15 para. 5(a) | 16 Nov 2017 | Written in |
| s. 9B(4) | words inserted | Sch. 15 para. 3(4)(a) | 16 Nov 2017 | Written in |
| s. 28ZD(1)(a)(aa) | substituted for s. 28ZD(1)(a) | Sch. 15 para. 11(a) | 16 Nov 2017 | Written in |
| s. 103ZA(k) and word | inserted | Sch. 16 para. 58(b) | 16 Nov 2017 | Written in |
| s. 12AD(3)(b) | words substituted | Sch. 15 para. 8(3)(c) | 16 Nov 2017 | Written in |
| s. 115 | applied | Sch. 16 para. 53(c) | 16 Nov 2017 | Written in |
| s. 12ZN(3)(a) | words substituted | Sch. 15 para. 6(3)(b) | 16 Nov 2017 | Written in |
| s. 30(5)(b) | word substituted | Sch. 15 para. 16 | 16 Nov 2017 | Written in |
| s. 28ZD(1)(b) | words substituted | Sch. 15 para. 11(b) | 16 Nov 2017 | Written in |
| s. 12AD(3)(a) | words substituted | Sch. 15 para. 8(3)(b) | 16 Nov 2017 | Written in |
| s. 9B(3)(a) | words substituted | Sch. 15 para. 3(3)(b) | 16 Nov 2017 | Written in |
| s. 9B(3) | words inserted | Sch. 15 para. 3(3)(a) | 16 Nov 2017 | Written in |
| s. 28B(2) | words substituted | Sch. 15 para. 13(3)(a) | 16 Nov 2017 | Written in |
| s. 12ZN(1) | words substituted | Sch. 15 para. 6(2) | 16 Nov 2017 | Written in |
| s. 12AD(1) | words substituted | Sch. 15 para. 8(2) | 16 Nov 2017 | Written in |
| s. 12AD(5) | words substituted | Sch. 15 para. 8(5)(b) | 16 Nov 2017 | Written in |
| s. 12ZM(4)(b)(c) | substituted for s. 12ZM(4)(b) | Sch. 15 para. 5(b) | 16 Nov 2017 | Written in |
| s. 28ZA(5) | words substituted | Sch. 15 para. 10(3)(b) | 16 Nov 2017 | Written in |
| s. 28B(1)-(1B) | substituted for s. 28B(1) | Sch. 15 para. 13(2) | 16 Nov 2017 | Written in |
| s. 12AD(3) | words inserted | Sch. 15 para. 8(3)(a) | 16 Nov 2017 | Written in |
| s. 12C and cross-heading | inserted | s. 60(2) | 1 Apr 2026 | Written in |
| Sch. A1 | inserted | s. 60(3) | 1 Apr 2026 | Written in |
| s. 8A(1B) | substituted | Sch. 14 para. 4(6) | — | Not yet written in |
| s. 59A(4A)(a) | words substituted | Sch. 14 para. 23(3) | — | Not yet written in |
| s. 12ABB(4) | words substituted | Sch. 14 para. 12(3) | — | Not yet written in |
| s. 28H(2)(b) | words inserted | Sch. 14 para. 18(b) | — | Not yet written in |
| s. 12ZH(3) | words substituted | Sch. 14 para. 7(2) | — | Not yet written in |
| s. 59B(6) | words substituted | Sch. 14 para. 24(5) | — | Not yet written in |
| s. 12ZH(4) | words inserted | Sch. 14 para. 7(3) | — | Not yet written in |
| Sch. 1AB para. 3(2)(a) | words inserted | Sch. 14 para. 30(2) | — | Not yet written in |
| s. 9(3A) | words inserted | Sch. 14 para. 6(6) | — | Not yet written in |
| s. 8(4A) | words substituted | Sch. 14 para. 3(13) | — | Not yet written in |
| s. 29(2) | words inserted | Sch. 14 para. 20(2) | — | Not yet written in |
| s. 42(2) | words inserted | Sch. 14 para. 22(2)(a) | — | Not yet written in |
| s. 8A(1E) | words substituted | Sch. 14 para. 4(8) | — | Not yet written in |
| s. 106C(1) | words substituted | Sch. 14 para. 25(2)(a) | — | Not yet written in |
| s. 8 heading | substituted | Sch. 14 para. 3(2) | — | Not yet written in |
| s. 106C(1)(a) | words substituted | Sch. 14 para. 25(2)(b) | — | Not yet written in |
| s. 8(1B) | words substituted | Sch. 14 para. 3(6)(a) | — | Not yet written in |
| s. 118(1) | words inserted | Sch. 14 para. 29(a) | — | Not yet written in |
| s. 12B(2ZA)(2ZB) | inserted | Sch. 14 para. 14(4) | — | Not yet written in |
| s. 12ZH(11) | words substituted | Sch. 14 para. 7(7) | — | Not yet written in |
| s. 7(1BA) | words substituted | Sch. 14 para. 2(3) | — | Not yet written in |
| s. 59B(1)(a) | words substituted | Sch. 14 para. 24(2) | — | Not yet written in |
| s. 8A(1)(1ZA) | substituted for s. 8A(1) | Sch. 14 para. 4(3) | — | Not yet written in |
| s. 8B heading | words inserted | Sch. 14 para. 5(a) | — | Not yet written in |
| s. 107A(2)(a) | words inserted | Sch. 14 para. 28 | — | Not yet written in |
| s. 12B(2A) | word substituted | Sch. 14 para. 14(5)(b)(ii) | — | Not yet written in |
| s. 8A heading | substituted | Sch. 14 para. 4(2) | — | Not yet written in |
| s. 12ABA(4) | words inserted | Sch. 14 para. 11(3) | — | Not yet written in |
| s. 59A(1)(a) | words substituted | Sch. 14 para. 23(2) | — | Not yet written in |
| s. 12B(4) | word substituted | Sch. 14 para. 14(7)(a) | — | Not yet written in |
| s. 118(1) | word inserted | Sch. 14 para. 29(f) | — | Not yet written in |
| s. 30B(10) | words inserted | Sch. 14 para. 21 | — | Not yet written in |
| s. 28C(3) | words substituted | Sch. 14 para. 17 | — | Not yet written in |
| s. 12AA(10A) | words substituted | Sch. 14 para. 9 | — | Not yet written in |
| s. 7(7) | words substituted | Sch. 14 para. 2(4) | — | Not yet written in |
| s. 9(1) | words substituted | Sch. 14 para. 6(3) | — | Not yet written in |
| s. 8(1C) | word inserted | Sch. 14 para. 3(7)(b) | — | Not yet written in |
| s. 8(1C) | words substituted | Sch. 14 para. 3(7)(c) | — | Not yet written in |
| s. 8(3) | words substituted | Sch. 14 para. 3(13) | — | Not yet written in |
| s. 59B(4A) | words substituted | Sch. 14 para. 24(3) | — | Not yet written in |
| s. 12B(4) | words inserted | Sch. 14 para. 14(7)(b) | — | Not yet written in |
| s. 12ZH(5) | words omitted | Sch. 14 para. 7(4) | — | Not yet written in |
| s. 12ZH(10) | words substituted | Sch. 14 para. 7(6) | — | Not yet written in |
| s. 28ZA(6)(c) | inserted | Sch. 14 para. 15(b) | — | Not yet written in |
| s. 59B(5A) | words substituted | Sch. 14 para. 24(4) | — | Not yet written in |
| s. 8(1F) | words substituted | Sch. 14 para. 3(9) | — | Not yet written in |
| s. 12ZI(6) | words omitted | Sch. 14 para. 8(4) | — | Not yet written in |
| s. 106D(1) | words substituted | Sch. 14 para. 26(a) | — | Not yet written in |
| s. 28B(8) | words substituted | Sch. 14 para. 16 | — | Not yet written in |
| s. 106C(2) | words substituted | Sch. 14 para. 25(3) | — | Not yet written in |
| s. 12ZI(4)(b) | words inserted | Sch. 14 para. 8(3) | — | Not yet written in |
| s. 12AC(7)(b) | inserted | Sch. 14 para. 13(3)(c) | — | Not yet written in |
| s. 8A(1AB)-(1AD) | inserted | Sch. 14 para. 4(5) | — | Not yet written in |
| s. 12ZI(11) | words substituted | Sch. 14 para. 8(7) | — | Not yet written in |
| s. 8A(2) | substituted | Sch. 14 para. 4(10) | — | Not yet written in |
| s. 28ZA(6)(b) | words inserted | Sch. 14 para. 15(a) | — | Not yet written in |
| s. 8(1AA)(a) | words substituted | Sch. 14 para. 3(4) | — | Not yet written in |
| s. 12B(5) | word substituted | Sch. 14 para. 14(8) | — | Not yet written in |
| s. 8(1D) | substituted | Sch. 14 para. 3(8) | — | Not yet written in |
| s. 12ABA(1) | words omitted | Sch. 14 para. 11(2)(a) | — | Not yet written in |
| s. 12AC(1)(b) | omitted | Sch. 14 para. 13(2)(d) | — | Not yet written in |
| s. 8(1AB)-(1AD) | inserted | Sch. 14 para. 3(5) | — | Not yet written in |
| s. 106E | words substituted | Sch. 14 para. 27 | — | Not yet written in |
| Sch. 1AB para. 3(3)(a) | words inserted | Sch. 14 para. 30(3) | — | Not yet written in |
| s. 12ABB(2) | words substituted | Sch. 14 para. 12(2) | — | Not yet written in |
| s. 8(1) | substituted | Sch. 14 para. 3(3) | — | Not yet written in |
| s. 8(1C) | word inserted | Sch. 14 para. 3(7)(a) | — | Not yet written in |
| s. 12ZI(10) | words substituted | Sch. 14 para. 8(6) | — | Not yet written in |
| s. 42(2) | words inserted | Sch. 14 para. 22(2)(b) | — | Not yet written in |
| s. 29(6)(aa) | inserted | Sch. 14 para. 20(3) | — | Not yet written in |
| s. 12AC(1)(a) | words inserted | Sch. 14 para. 13(2)(b) | — | Not yet written in |
| s. 12ABA(1) | words inserted | Sch. 14 para. 11(2)(b) | — | Not yet written in |
| s. 12ZH(8)(b) | words substituted | Sch. 14 para. 7(5) | — | Not yet written in |
| s. 42(9) | words inserted | Sch. 14 para. 22(3) | — | Not yet written in |
| s. 28I(2)(b) | word substituted | Sch. 14 para. 19(a) | — | Not yet written in |
| s. 8A(1FA) | inserted | Sch. 14 para. 4(9) | — | Not yet written in |
| s. 118(1) | words inserted | Sch. 14 para. 29(e) | — | Not yet written in |
| s. 8A(1D) | words substituted | Sch. 14 para. 4(7) | — | Not yet written in |
| s. 9 heading | substituted | Sch. 14 para. 6(2) | — | Not yet written in |
| s. 106D(1)(a) | words inserted | Sch. 14 para. 26(b) | — | Not yet written in |
| s. 8(1B) | word inserted | Sch. 14 para. 3(6)(b) | — | Not yet written in |
| s. 28I(2)(b) | words inserted | Sch. 14 para. 19(b) | — | Not yet written in |
| s. 8(1HA) | inserted | Sch. 14 para. 3(11) | — | Not yet written in |
| s. 12AC(1)(aa) | inserted | Sch. 14 para. 13(2)(c) | — | Not yet written in |
| s. 8(6)(7) | inserted | Sch. 14 para. 3(15) | — | Not yet written in |
| s. 8(1G) | words substituted | Sch. 14 para. 3(10) | — | Not yet written in |
| s. 12B(1)(1A) | substituted for s. 12B(1) | Sch. 14 para. 14(2) | — | Not yet written in |
| s. 9(3) | words substituted | Sch. 14 para. 6(5) | — | Not yet written in |
| s. 12AB(1) | words inserted | Sch. 14 para. 10 | — | Not yet written in |
| s. 12AC(1) | words inserted | Sch. 14 para. 13(2)(a) | — | Not yet written in |
| s. 12B(3)(a) | word substituted | Sch. 14 para. 14(6) | — | Not yet written in |
| s. 118(1) | words inserted | Sch. 14 para. 29(d) | — | Not yet written in |
| s. 12B(2A) | words omitted | Sch. 14 para. 14(5)(b)(i) | — | Not yet written in |
| s. 9(2) | words substituted | Sch. 14 para. 6(4) | — | Not yet written in |
| s. 12AC(7)(a) | words renumbered as s. 12AC(7)(a) | Sch. 14 para. 13(3)(a) | — | Not yet written in |
| s. 8(4B) | words substituted | Sch. 14 para. 3(14) | — | Not yet written in |
| s. 118(1) | words substituted | Sch. 14 para. 29(c) | — | Not yet written in |
| s. 8(4) | words substituted | Sch. 14 para. 3(13) | — | Not yet written in |
| s. 12ZI(5) | words omitted | Sch. 14 para. 8(4) | — | Not yet written in |
| s. 8A(6)(7) | inserted | Sch. 14 para. 4(12) | — | Not yet written in |
| s. 12ZH(6) | words omitted | Sch. 14 para. 7(4) | — | Not yet written in |
| s. 12B(2) | words substituted | Sch. 14 para. 14(3) | — | Not yet written in |
| s. 8(2) | substituted | Sch. 14 para. 3(12) | — | Not yet written in |
| s. 8A(1AA)(a) | words substituted | Sch. 14 para. 4(4) | — | Not yet written in |
| Sch. 1AB para. 3(4) | words inserted | Sch. 14 para. 30(4) | — | Not yet written in |
| s. 118(1) | words inserted | Sch. 14 para. 29(b) | — | Not yet written in |
| s. 7(1A) | words substituted | Sch. 14 para. 2(2) | — | Not yet written in |
| s. 12ABA(5) | inserted | Sch. 14 para. 11(4) | — | Not yet written in |
| s. 12ZI(8)(b) | words substituted | Sch. 14 para. 8(5) | — | Not yet written in |
| s. 8B(1) | words inserted | Sch. 14 para. 5(b) | — | Not yet written in |
| s. 28H(2)(b) | word substituted | Sch. 14 para. 18(a) | — | Not yet written in |
| s. 42(11)(a) | words inserted | Sch. 14 para. 22(4) | — | Not yet written in |
| s. 12B(2A)(a) | words substituted | Sch. 14 para. 14(5)(a) | — | Not yet written in |
| s. 8A(4) | words substituted | Sch. 14 para. 4(11) | — | Not yet written in |
| s. 8A(3) | words substituted | Sch. 14 para. 4(11) | — | Not yet written in |
| s. 12AC(7)(a) | words inserted | Sch. 14 para. 13(3)(b) | — | Not yet written in |
| s. 12ZI(3) | words substituted | Sch. 14 para. 8(2) | — | Not yet written in |
From legislation.gov.uk's record of changes, the official one: see it there.