OpenLegislation

Changes to Income Tax Act 2007

2007 c. 3

Made by Corporation Tax Act 2010

232 changes. All changes to Income Tax Act 2007

Provision Change Made by In force Text
s. 602(2A) inserted Sch. 1 para. 541(3) 1 Apr 2010 Written in
Sch. 1 para. 187-190 repealed Sch. 3 Pt. 2 1 Apr 2010 Written in
s. 973(2) words substituted Sch. 1 para. 560(3)(a) 1 Apr 2010 Written in
s. 576(1)(b)(i)(ii) substituted Sch. 1 para. 537(a) 1 Apr 2010 Written in
s. 392(4) words substituted Sch. 1 para. 521(a) 1 Apr 2010 Written in
Sch. 1 para. 231 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 559(3) words substituted Sch. 1 para. 536 1 Apr 2010 Written in
s. 577(2A) inserted Sch. 1 para. 538(3) 1 Apr 2010 Written in
s. 170(3) words substituted Sch. 1 para. 499(a) 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(2) 1 Apr 2010 Written in
s. 170(4)(a) words substituted Sch. 1 para. 499(b) 1 Apr 2010 Written in
s. 809ZE 809ZF inserted Sch. 1 para. 551 1 Apr 2010 Written in
s. 809ZC(1) words substituted Sch. 1 para. 550 1 Apr 2010 Written in
Sch. 2 para. 38(5) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 419 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 392(4) words substituted Sch. 1 para. 521(b) 1 Apr 2010 Written in
Pt. 9 Ch. 2 applied s. 1169(1) 1 Apr 2010 Written in
s. 606(6A) inserted Sch. 1 para. 544(d) 1 Apr 2010 Written in
s. 936(2)(e) words substituted Sch. 1 para. 557(b) 1 Apr 2010 Written in
s. 426(7) words substituted Sch. 1 para. 525 1 Apr 2010 Written in
s. 974(2) words substituted Sch. 1 para. 561(3)(b) 1 Apr 2010 Written in
s. 363(5) words inserted Sch. 1 para. 515 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(7) 1 Apr 2010 Written in
Sch. 1 para. 238 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 193(5)(b) applied (with modifications) Sch. 2 para. 44 1 Apr 2010 Written in
s. 973(1)(b) words substituted Sch. 1 para. 560(2) 1 Apr 2010 Written in
Sch. 2 para. 44(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 146 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 527(2)(a) words substituted Sch. 1 para. 530 1 Apr 2010 Written in
s. 576(5) inserted Sch. 1 para. 537(c) 1 Apr 2010 Written in
s. 550 words inserted Sch. 1 para. 532(2) 1 Apr 2010 Written in
s. 899(5)(b) substituted Sch. 1 para. 554 1 Apr 2010 Written in
s. 194 applied (with modifications) Sch. 2 para. 45 1 Apr 2010 Written in
s. 139(4) words substituted Sch. 1 para. 497 1 Apr 2010 Written in
s. 554(5)(a) words substituted Sch. 1 para. 534 1 Apr 2010 Written in
s. 252 applied (with modifications) Sch. 2 para. 50(2)-(5) 1 Apr 2010 Written in
s. 340(5A) inserted Sch. 1 para. 508 1 Apr 2010 Written in
Sch. 1 para. 621(3)(a)(b) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 553(3)(b) words substituted Sch. 1 para. 533 1 Apr 2010 Written in
s. 355(2) word substituted Sch. 1 para. 512 1 Apr 2010 Written in
Sch. 2 para. 57A inserted Sch. 1 para. 571(3) 1 Apr 2010 Written in
Sch. 1 para. 92(3) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 591(1) words substituted Sch. 1 para. 539(c) 1 Apr 2010 Written in
s. 368(1)(c) words substituted Sch. 1 para. 518 1 Apr 2010 Written in
Sch. 2 para. 47(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 53(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 918(1)(b)(i)(ii) substituted Sch. 1 para. 555(a) 1 Apr 2010 Written in
s. 313(4) words substituted Sch. 1 para. 506(a) 1 Apr 2010 Written in
Sch. 1 para. 101(4) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 999(1)(a) words substituted Sch. 1 para. 567(2)(a) 1 Apr 2010 Written in
s. 170(4)(b) word substituted Sch. 1 para. 499(c) 1 Apr 2010 Written in
Sch. 4 words inserted Sch. 1 para. 572(b) 1 Apr 2010 Written in
Sch. 2 para. 45(4) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 214 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 49(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 208(2)-(4) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 263(a) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 972(6) words substituted Sch. 1 para. 559 1 Apr 2010 Written in
Sch. 1 para. 84(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 432(2) words substituted Sch. 1 para. 527 1 Apr 2010 Written in
Sch. 1 para. 219-228 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 466(4) excluded s. 1123(3)(b) 1 Apr 2010 Written in
s. 348(3)(a) word inserted Sch. 1 para. 511(2)(b) 1 Apr 2010 Written in
s. 69(7) words substituted Sch. 1 para. 495 1 Apr 2010 Written in
s. 918(3) words substituted Sch. 1 para. 555(b) 1 Apr 2010 Written in
Sch. 2 para. 42(5)(6) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 117 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 691(4) words substituted Sch. 1 para. 546 1 Apr 2010 Written in
s. 232(4)(a) words inserted Sch. 1 para. 502(a) 1 Apr 2010 Written in
s. 373(1)(b) words substituted Sch. 1 para. 520 1 Apr 2010 Written in
s. 555(1) words substituted Sch. 1 para. 535 1 Apr 2010 Written in
Sch. 2 para. 40(4) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 616-620 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 104-106 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 973(2) words substituted Sch. 1 para. 560(3)(b) 1 Apr 2010 Written in
s. 199(3)(c) words substituted Sch. 1 para. 501(b) 1 Apr 2010 Written in
s. 597(1)(d) words substituted Sch. 1 para. 540 1 Apr 2010 Written in
s. 257(3) words substituted Sch. 1 para. 503(b) 1 Apr 2010 Written in
s. 974(2) words substituted Sch. 1 para. 561(3)(a) 1 Apr 2010 Written in
Sch. 4 words repealed Sch. 1 para. 572(a)(ii) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 70(4)(a) applied s. 51(4) 1 Apr 2010 Written in
s. 301(4)(b) word substituted Sch. 1 para. 504(c) 1 Apr 2010 Written in
Sch. 1 para. 85-87 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 48(3)(4) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 136(2) words substituted Sch. 1 para. 496 1 Apr 2010 Written in
s. 928(5) words substituted Sch. 1 para. 556(3) 1 Apr 2010 Written in
s. 603(5) inserted Sch. 1 para. 542(3) 1 Apr 2010 Written in
s. 606(5) words substituted Sch. 1 para. 544(c) 1 Apr 2010 Written in
s. 604(3)(a)(b) substituted Sch. 1 para. 543(2) 1 Apr 2010 Written in
Sch. 1 para. 14-17 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(3) 1 Apr 2010 Written in
Sch. 1 para. 392 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 348(7) words substituted Sch. 1 para. 511(3)(b) 1 Apr 2010 Written in
s. 576(3) words substituted Sch. 1 para. 537(b) 1 Apr 2010 Written in
s. 772(1) words substituted Sch. 1 para. 547 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(8) 1 Apr 2010 Written in
Sch. 1 para. 212 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 809M(3)(cb) words substituted Sch. 1 para. 552(c) 1 Apr 2010 Written in
Sch. 1 para. 9 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 101(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 928(1) words substituted Sch. 1 para. 556(2) 1 Apr 2010 Written in
Sch. 1 para. 462(3) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 443(5) words substituted Sch. 1 para. 529 1 Apr 2010 Written in
s. 999(3) substituted Sch. 1 para. 567(3) 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(6) 1 Apr 2010 Written in
Sch. 4 words repealed Sch. 1 para. 572(a)(i) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(12) 1 Apr 2010 Written in
Sch. 1 para. 22 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 41(6) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 284(3)(4) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 76 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 973(3) words substituted Sch. 1 para. 560(4)(a) 1 Apr 2010 Written in
s. 195 modified s. 79(9) 1 Apr 2010 Written in
s. 430(1)(d) words substituted Sch. 1 para. 526 1 Apr 2010 Written in
Sch. 1 para. 137-139 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 171(2)(b) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 313(7) words substituted Sch. 1 para. 506(c) 1 Apr 2010 Written in
Sch. 1 para. 208(6) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 199 applied (with modifications) Sch. 2 para. 49 1 Apr 2010 Written in
Sch. 2 para. 54(3) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 413(5) words substituted Sch. 1 para. 524 1 Apr 2010 Written in
s. 361(5) words substituted Sch. 1 para. 514(3) 1 Apr 2010 Written in
s. 836(3) words substituted Sch. 1 para. 553 1 Apr 2010 Written in
s. 531(2A) words substituted Sch. 1 para. 531 1 Apr 2010 Written in
Sch. 1 para. 458 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 420 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 80(f) words substituted Sch. 1 para. 571(4)(a) 1 Apr 2010 Written in
s. 918(8) inserted Sch. 1 para. 555(c) 1 Apr 2010 Written in
s. 577(6)(a) words substituted Sch. 1 para. 538(4) 1 Apr 2010 Written in
s. 974(3) words substituted Sch. 1 para. 561(4) 1 Apr 2010 Written in
s. 973(4) substituted Sch. 1 para. 560(5) 1 Apr 2010 Written in
s. 191 applied (with modifications) Sch. 2 para. 42 1 Apr 2010 Written in
s. 394(5) words substituted Sch. 1 para. 522(b) 1 Apr 2010 Written in
s. 190(4)(b) word substituted Sch. 1 para. 500(c) 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(10) 1 Apr 2010 Written in
s. 953(6)(a) words substituted Sch. 1 para. 558(a) 1 Apr 2010 Written in
Sch. 1 para. 153-159 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 56(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 356(1) words repealed Sch. 1 para. 513(2) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 199(3)(c) words substituted Sch. 1 para. 501(a) 1 Apr 2010 Written in
s. 356(2)-(4) substituted for s. 356(2) Sch. 1 para. 513(3) 1 Apr 2010 Written in
s. 395(6) words substituted Sch. 1 para. 523 1 Apr 2010 Written in
s. 992(2) words substituted Sch. 1 para. 564 1 Apr 2010 Written in
s. 364(1)(d) words repealed Sch. 1 para. 516 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 190(4)(a) words substituted Sch. 1 para. 500(b) 1 Apr 2010 Written in
s. 602(2)(b)(i)(ii) substituted Sch. 1 para. 541(2) 1 Apr 2010 Written in
s. 973(5) words substituted Sch. 1 para. 560(6) 1 Apr 2010 Written in
s. 365(8) inserted Sch. 1 para. 517 1 Apr 2010 Written in
s. 195 applied (with modifications) Sch. 2 para. 46 1 Apr 2010 Written in
s. 500 applied s. 611(2) 1 Apr 2010 Written in
s. 1016(2) words inserted Sch. 1 para. 569(b) 1 Apr 2010 Written in
s. 1016(2) words omitted Sch. 1 para. 569(a) 1 Apr 2010 Written in
s. 394(5) words substituted Sch. 1 para. 522(a) 1 Apr 2010 Written in
Sch. 1 para. 237 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 52(3) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 936(2)(b) words substituted Sch. 1 para. 557(a) 1 Apr 2010 Written in
s. 690(8)(b) substituted Sch. 1 para. 545 1 Apr 2010 Written in
Sch. 1 para. 51 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 809ZB repealed Sch. 1 para. 549 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 190(3) words substituted Sch. 1 para. 500(a) 1 Apr 2010 Written in
s. 606(2) substituted Sch. 1 para. 544(a) 1 Apr 2010 Written in
s. 341(3A) inserted Sch. 1 para. 509 1 Apr 2010 Written in
Sch. 1 para. 272(a) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 70(3)(a) applied s. 51(4) 1 Apr 2010 Written in
s. 973(3)(b) substituted Sch. 1 para. 560(4)(b) 1 Apr 2010 Written in
s. 591(1) words inserted Sch. 1 para. 539(b) 1 Apr 2010 Written in
Sch. 1 para. 453 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(4) 1 Apr 2010 Written in
s. 369(5) inserted Sch. 1 para. 519 1 Apr 2010 Written in
s. 348(7) words substituted Sch. 1 para. 511(3)(a) 1 Apr 2010 Written in
s. 577(8)(b) words substituted Sch. 1 para. 538(5) 1 Apr 2010 Written in
s. 348(3) word repealed Sch. 1 para. 511(2)(a) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 952 excluded s. 610(3)(iii) 1 Apr 2010 Written in
s. 346(3) words substituted Sch. 1 para. 510 1 Apr 2010 Written in
Sch. 1 para. 74 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 192 applied (with modifications) Sch. 2 para. 43 1 Apr 2010 Written in
Sch. 1 para. 230 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 301(3) words substituted Sch. 1 para. 504(a) 1 Apr 2010 Written in
Sch. 1 para. 119-132 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 974(6) substituted Sch. 1 para. 561(5) 1 Apr 2010 Written in
s. 348(3)(b) words substituted Sch. 1 para. 511(2)(c) 1 Apr 2010 Written in
s. 603(2)(a)(b) substituted Sch. 1 para. 542(2) 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(11) 1 Apr 2010 Written in
s. 1017 words inserted Sch. 1 para. 570 1 Apr 2010 Written in
s. 809M(3)(ca) words substituted Sch. 1 para. 552(b) 1 Apr 2010 Written in
Sch. 2 para. 43(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 46(5)(6) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 953(6)(b) words substituted Sch. 1 para. 558(b) 1 Apr 2010 Written in
Sch. 1 para. 94-100 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 148 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 80(f) words substituted Sch. 1 para. 571(4)(b) 1 Apr 2010 Written in
Sch. 1 para. 77 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 936(2)(f) substituted Sch. 1 para. 557(c) 1 Apr 2010 Written in
Sch. 1 para. 161 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(9) 1 Apr 2010 Written in
s. 809M(3)(c) words substituted Sch. 1 para. 552(a) 1 Apr 2010 Written in
s. 257(1) words substituted Sch. 1 para. 503(a) 1 Apr 2010 Written in
s. 442(7)(b) words substituted Sch. 1 para. 528 1 Apr 2010 Written in
s. 503 applied s. 611(2) 1 Apr 2010 Written in
s. 332 words substituted Sch. 1 para. 507 1 Apr 2010 Written in
s. 606(4) repealed Sch. 1 para. 544(b) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 577(2)(a)(b) substituted Sch. 1 para. 538(2) 1 Apr 2010 Written in
s. 997(5) words substituted Sch. 1 para. 566 1 Apr 2010 Written in
s. 999(1)(b) words substituted Sch. 1 para. 567(2)(b) 1 Apr 2010 Written in
Sch. 2 para. 55(2)(3) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 974(1)(j)(ii) words substituted Sch. 1 para. 561(2) 1 Apr 2010 Written in
s. 604(6) inserted Sch. 1 para. 543(3) 1 Apr 2010 Written in
s. 70(2) applied s. 51(4) 1 Apr 2010 Written in
s. 550(b)(c) substituted Sch. 1 para. 532(3) 1 Apr 2010 Written in
Sch. 1 para. 88(5)(7) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 621(2) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 2 para. 50(2)(3) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 1 para. 184-186 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 310(3)(c) words substituted Sch. 1 para. 505 1 Apr 2010 Written in
s. 994(1) words substituted Sch. 1 para. 565 1 Apr 2010 Written in
s. 591(1) words repealed Sch. 1 para. 539(a) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 70(5) applied s. 51(4) 1 Apr 2010 Written in
Sch. 2 para. 51(2)(3) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 151(1) words substituted Sch. 1 para. 498(2) 1 Apr 2010 Written in
s. 989 words substituted Sch. 1 para. 562(5) 1 Apr 2010 Written in
s. 232(4)(a) words substituted Sch. 1 para. 502(b) 1 Apr 2010 Written in
s. 809ZA(3)-(6) substituted for s. 809ZA(3) Sch. 1 para. 548 1 Apr 2010 Written in
Sch. 1 para. 626 repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 151(4) words substituted Sch. 1 para. 498(3) 1 Apr 2010 Written in
Sch. 2 para. 57(7)(8) repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 1000(4) substituted for s. 1000(4)(5) Sch. 1 para. 568 1 Apr 2010 Written in
s. 991(5) inserted Sch. 1 para. 563 1 Apr 2010 Written in
Sch. 2 para. 51(1)(i) words substituted Sch. 1 para. 571(2)(b) 1 Apr 2010 Written in
s. 313(5) words substituted Sch. 1 para. 506(b) 1 Apr 2010 Written in
Sch. 2 para. 51(1)(i) words substituted Sch. 1 para. 571(2)(a) 1 Apr 2010 Written in
s. 301(4)(a) words substituted Sch. 1 para. 504(b) 1 Apr 2010 Written in
s. 361(3) words substituted Sch. 1 para. 514(2) 1 Apr 2010 Written in

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

Data