{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-3/part-1",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-3/part-1.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/3/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Repeals and revocations: general",
  "text": "Reference\nExtent of repeal or revocation\nTaxes Management Act 1970 (c. 9)\nIn section 12AB(1)(a), sub-paragraph (iv) and the “and” immediately before it.\nIn section 42(7)—\n(a)in paragraph (a), the word “723(3),”, and\n(b)the word “and” at the end of paragraph (d).\nIn section 46C(1)(b) and (3), the words “of the principal Act”.\nSection 55(1)(c).\nSection 98(4C).\nIn the first column of the Table in section 98—\n(a)the entry relating to regulations under section 42A of ICTA,\n(b)the entry relating to regulations under section 476(1) of ICTA,\n(c)the entry relating to regulations under section 477A(1) of ICTA,\n(d)the entry relating to section 482(3) of ICTA,\n(e)the entry relating to regulations under section 482(11) of ICTA,\n(f)the entry relating to section 483 of ICTA,\n(g)the entry relating to regulations under section 555(7) of ICTA,\n(h)the entry relating to section 745(1) of ICTA,\n(i)the entry relating to paragraph 5(2) of Schedule 15B to ICTA,\n(j)the entry relating to regulations under paragraph 11B(5) of Schedule 28B to ICTA,\n(k)the entry relating to section 86(12) of FA 1995, and\n(l)the entry relating to regulations under Schedule 33 to FA 2002.\nIn the second column of the Table in section 98—\n(a)the entry relating to regulations under section 42A of ICTA,\n(b)the entry relating to section 350(1) of ICTA,\n(c)the entry relating to regulations under section 476(1) of ICTA,\n(d)the entry relating to regulations under section 477A(1) of ICTA,\n(e)the entry relating to section 482(2) of ICTA,\n(f)the entry relating to regulations under section 482(11) of ICTA,\n(g)the entry relating to regulations under section 555(7) of ICTA,\n(h)the entry relating to paragraph 5(1) of Schedule 15B to ICTA,\n(i)the entry relating to Schedule 16 to ICTA,\n(j)the entry relating to regulations under Schedule 33 to FA 2002, and\n(k)the entry relating to regulations under section 122 of FA 2006.\nFinance Act 1971 (c. 68)\nSection 21.\nSchedule 3.\nIncome Tax (Prescribed Deposit-takers) (No.1) Order (S.I. 1984/1801)\nThe whole Order.\nIncome Tax (Composite Rate) (Prescribed Deposit-takers) Order (S.I. 1985/1696)\nThe whole Order.\nIncome and Corporation Taxes Act 1988 (c. 1)\nSections 1 to 4.\nSection 7(1).\nIn section 9(6), the words from the beginning to “this Act; and”.\nSection 42A.\nSections 50, 51 and 51AA.\nIn section 105(2), the words “or by virtue of section 90(4) of the Finance Act 1995”.\nSection 109A.\nSection 117.\nIn section 118(2)—\n(a)in the definition of “relevant accounting period”, the words “(within the meaning of section 117(2))”, and\n(b)in the definition of “the relevant sum”, the words “(within the meaning of section 117(3))”.\nIn section 118ZC—\n(a)in subsection (2), the words “that section and”, and\n(b)subsection (5).\nIn section 118ZD(1), the words “117 or”.\nSections 118ZE to 118ZO.\nIn section 125—\n(a)in subsection (1), the words “shall be made without deduction of income tax and”,\n(b)in subsection (2)(b), the words “income tax or”,\n(c)in subsection (3), paragraph (d) and the “or” immediately before it.\nSection 214(1)(b).\nIn section 231AA—\n(a)in subsection (1), the words “above or section 397(1) of ITTOIA 2005”, and\n(b)subsection (1A).\nIn section 231AB—\n(a)in subsection (1), the words “above or section 397(1) of ITTOIA 2005”, and\n(b)subsection (1A).\nSection 256(3).\nSection 257BA(6).\nSection 257BB(3A).\nIn section 265—\n(a)in subsection (1), the words “from his total income”, and\n(b)subsection (3).\nIn section 266—\n(a)in subsection (3), the words from “, except” to “subsection (6) below”,\n(b)subsections (6) and (6A),\n(c)in subsection (8), the words “(subject to section 278(3))”, and\n(d)in subsection (13), the words “this section and”.\nSection 276.\nSection 277.\nIn section 278—\n(a)subsection (1), and\n(b)in subsection (2), paragraphs (b) to (e) and the “or” immediately before paragraph (b).\nSections 282 to 282B.\nSection 305A.\nSection 320.\nSection 323.\nSection 332A.\nSections 334 to 336.\nIn section 347A—\n(a)subsection (2A), and\n(b)in subsection (6) the words “or (2A)”.\nSections 347B to 352.\nIn section 353—\n(a)in subsection (1) the words “sections 359 to 368 of this Act and”,\n(b)subsection (1B),\n(c)in subsection (1E) the words “under this section”, and\n(d)subsections (1F) to (1H).\nSections 359 to 364.\nIn section 366(1)(c), the words from “(or” to “income)”.\nSection 367(2) to (4).\nSection 368.\nChapter 1 of Part 10.\nIn section 397—\n(a)subsection (1),\n(b)in subsection (5), the definition of “chargeable period” and in the definition of “prior period of loss” the words “years of assessment or”,\n(c)in subsection (7), the words “the calculation of the profits of a trade in Part 2 of ITTOIA 2005 or to” and “, in relation to a chargeable period of a company,”, and\n(d)in subsection (10), the words “from income tax or from corporation tax”.\nIn section 398—\n(a)the words “above or Chapter 11 of Part 4 of ITTOIA 2005 (transactions in deposits)”, and\n(b)in paragraph (a), the words “above or that Chapter”.\nIn section 399(2)(a), the words “and that person or one or more of the other partners was a company”.\nIn section 458—\n(a)in subsection (1), the words “and the Income Tax Acts”,\n(b)in subsection (2), the words “section 380 or”, and\n(c)subsection (2)(b) and the “and” immediately before it.\nIn section 459, the words “income tax and”.\nIn section 460(1), the words “income tax and”.\nIn section 461, in subsection (1) the words “income tax and” and in subsection (4)(b) the words “income tax or”.\nIn section 461B, in subsection (1) the words “income tax and” and in subsection (5) the words “income tax or”.\nIn section 467(1), in paragraph (a), the words “to exemption from income tax and corporation tax”, and in paragraph (b), the words “to exemption from tax”.\nIn section 468(6), the definition of “unit trust scheme” and the “and” immediately before it.\nIn section 469—\n(a)in subsection (2) the words from “and, in the case of income” to the end, and\n(b)subsections (2A) to (4), (5A) to (5D) and (7) to (10).\nIn section 477A—\n(a)subsections (1) to (2A),\n(b)in subsection (3), the words from “For any” to “above apply,”,\n(c)in subsection (3)(b), the words “paid or credited in the year of assessment”,\n(d)subsection (7), and\n(e)in subsection (10), the definitions of “qualifying certificate of deposit”, “qualifying deposit right” and “security”.\nSections 480A to 482.\nSection 486(2), (3) and (6).\nSection 492(2).\nSection 504A.\nIn section 505—\n(a)in subsection (1)(a), the words “, or under Parts 2 and 3 of ITTOIA 2005,”,\n(b)in subsection (1)(c)(ii), the words from “or under Chapter 2, 7, 8 or 10” to the end of the sub-paragraph,\n(c)subsection (1)(c)(iiaa) and (iii),\n(d)in subsection (1)(d), the words “or Chapter 2 of Part 4 of ITTOIA 2005 (interest)”,\n(e)in subsection (1)(e), the words “or Part 2 of ITTOIA 2005 (trading income)”,\n(f)in subsection (1)(f), the words “or Part 2 or 5 of ITTOIA 2005 (trading and miscellaneous income”, and\n(g)in subsection (2), the words from “chargeable to income tax” to “and shall be”.\nIn section 506C(1)—\n(a)paragraph (d), and\n(b)the “or” at the end of paragraph (h).\nIn section 510A(3), paragraph (b) and the “and” immediately before it.\nSection 515.\nSection 516.\nIn section 524(3)—\n(a)the word “and” at the end of paragraph (a), and\n(b)paragraphs (b) and (c).\nSection 527(4).\nSections 536, 537 and 537B.\nSection 555.\nIn section 556(5), the words from the beginning to “, and”.\nSection 558(1) to (4).\nIn section 573(4), the words from “and where” to “chargeable gains”.\nSection 574.\nIn section 575, in the sidenote the words “or 574”, in subsection (2), the words “or 574”, in each place where they occur, and in subsection (3), the words “or 574”.\nIn section 576, in subsection (1), the words “or 574”, subsections (1A) and (1B) and subsections (2) to (5).\nSection 581A.\nIn section 582(1)(b), the words from “or section” to “income tax purposes)”.\nSection 582A.\nSection 587A.\nIn section 587B—\n(a)subsection (2)(a)(i),\n(b)in subsection (2)(a)(ii), the words “in the case of a disposal by a company,”,\n(c)in subsection (2)(b), the words from “of this Act” to the end,\n(d)in subsection (2), the words from “but paragraph (a)(i)” to the end, and\n(e)subsection (3).\nIn section 587C—\n(a)subsections (2) and (3),\n(b)subsection (10)(a) and the “and” immediately after it, and\n(c)in subsection (10)(b), the words “in the case of a company,”.\nIn section 658(4)(b) the words “(notwithstanding anything in section 348)”.\nSection 660C(3).\nSections 685A to 687.\nSection 689A.\nSection 689B(4).\nSections 690 to 694.\nSection 698A.\nIn section 703, in subsection (3) the words “in the case of corporation tax” and subsections (3A) and (11).\nIn section 704, in paragraph A, the words from “, or” at the end of paragraph (da) to the end of paragraph (g).\nSections 710 to 727A.\nIn section 728(2), the words from “In relation to transactions before” to the end.\nIn section 730A(7), the words from “, 613(4) or” to “Act 2004”.\nSection 733(2).\nIn section 736B(2A)—\n(a)in paragraph (a), the words “income tax or”, and\n(b)in paragraph (b), the words “total income or, as the case may be,”.\nSection 736C(8).\nIn section 737A(5A), the words “income tax or”, “total income or” and “Where the relevant person is a company,”.\nIn section 737C—\n(a)in subsection (7), the words from “and in subsection (8) below” to the end, and\n(b)subsection (8).\nIn section 737D(1), the words from “, 613(4) or” to “Act 2004”.\nIn section 737E—\n(a)in subsections (1) and (2), the word “727A,”,\n(b)in subsections (4) and (6)(b), the words “or 263D”, and\n(c)in the sidenote, the word “727A,”.\nSections 739 to 746.\nIn section 747(4), paragraph (b) and the “and” immediately before it.\nIn section 761(6), the words from “, but” to the end.\nSection 775.\nIn section 776, subsections (3A)(a) and (3B), in subsection (6)(a) the words “Part 2 of ITTOIA 2005 or”, in subsection (6)(b) the words from “section 158” to “be)”, in subsection (7) the words “Part 2 of ITTOIA 2005 or” and subsection (9).\nIn section 777, in subsection (8) the second sentence, subsection (9) and in subsection (13) the words from “and any” to the end.\n...\nSection 804(6).\nIn section 807—\n(a)in subsection (1), the words “or corporation tax”, and\n(b)subsection (6).\nIn section 811(2), paragraph (b) and the “and” immediately after it.\nSection 816(3A).\nSection 818.\nSection 819.\nIn section 821(3), paragraph (aa) and the “and” immediately after it.\nSection 823.\nSection 827A.\nIn section 828—\n(a)in subsection (2) the words “841(1)(b) or”,\n(b)in subsection (4) the words “1(6),” and “257C, 582A(1),” and “or section 82(4)(d) of the Capital Allowances Act”, and\n(c)in subsection (5) the words “or section 873 of ITTOIA 2005” and “or ITTOIA 2005”.\nSection 829.\nIn section 830(1), the words “income tax and”.\nIn section 832(1)—\n(a)the definitions of “basic rate” and “basic rate limit”,\n(b)the definition of “higher rate”,\n(c)the definition of “industrial assurance business”,\n(d)the definition of “interest”,\n(e)the definitions of “investment LLP” and “property investment LLP”,\n(f)the definition of “lower rate”,\n(g)in the definition of “notice”, the words “or in a form authorised (in relation to the case in question) by directions under section 118 of the Finance Act 1998”,\n(h)in the definition of “overseas property business”, paragraph (a) and, in paragraph (b), “for the purposes of corporation tax,”,\n(i)the definition of “preference dividend”,\n(j)the definition of “the rate applicable to trusts”,\n(k)the definition of “relevant foreign income”,\n(l)the definitions of “starting rate” and “starting rate limit”,\n(m)the definition of “step-child”,\n(n)in the definition of “tax credit”, in paragraph (a), “for the purposes of corporation tax” and paragraph (b),\n(o)the definitions of “the dividend ordinary rate”, “the dividend trust rate” and “the dividend upper rate”, and\n(p)the definition of “UK property business”.\nSection 832(5).\nSection 833.\nSection 835.\nSection 836.\nSection 836B.\nSection 837.\nSection 842AA.\nIn section 842B—\n(a)subsection (1)(a) and the “and” immediately after it,\n(b)in subsection (2), the words “an investment LLP or”, and\n(c)in the sidenote, the words “ “investment LLP” and”.\nIn Schedule 15B, Part 1.\nSchedule 16.\nIn Schedule 23A—\n(a)in paragraph 1(1) the definition of “interest manufacturer” and, in the definition of “manufactured dividend”, “manufactured interest” and “manufactured overseas dividend”, the words “, “manufactured interest”” and “, 3”.\n(b)paragraph 2(3)(c) and the “and” immediately before it,\n(c)in paragraph 2(6)(a) the words “to which sub-paragraph (3) above applies”,\n(d)paragraphs 2A to 3A,\n(e)paragraph 4(2) to (3B),\n(f)in paragraph 4(4), the words from “as they apply” to “branch or agency in the United Kingdom”,\n(g)in paragraph 4(5), paragraph (a),\n(h)paragraph 4(6) to (7AA),\n(i)in paragraph 7(1), the words “manufactured interest or”, “3 or” and “interest or” and the words “, as the case may be” where they occur for the first time, and the word “3(1)”,\n(j)in paragraph 7(1A), the words “manufactured interest or”,\n(k)in paragraph 7(3), the words “3(1) or”, “manufactured interest or” and “3 or”,\n(l)in paragraph 7(4)(b), the words “or set off” and “income or”,\n(m)in paragraph 8(1), the words “, manufactured interest” in both places where they occur and the words “, interest manufacturers”,\n(n)in paragraph 8(1A), the words “or the 1992 Act”,\n(o)in paragraph 8(2), paragraphs (c) and (d) and the words “or to” and “, manufactured interest or manufactured overseas dividends”,\n(p)paragraph 8(2A), and\n(q)paragraph 8(3)(b).\nSchedule 28B.\nFinance Act 1988 (c. 39)\nSections 23 to 25.\nSection 34.\nSection 36(2) to (6).\nSections 37, 38 and 40.\nSection 71.\nIn section 130(7)(c)—\n(a)sub-paragraphs (i) and (ii), and\n(b)the “or” immediately before sub-paragraph (iii).\nIn Schedule 3, paragraphs 11, 15 and 22.\nIn Schedule 6, paragraph 3(3) to (5).\nCopyright, Designs and Patents Act 1988 (c. 48)\nIn Schedule 7, paragraph 36(4), (5) and (6).\nFinance Act 1989 (c. 26)\nSections 30 to 32.\nSections 47 and 48.\nIn section 96—\n(a)subsection (2), and\n(b)in subsection (4), the words “and subsection (2) above”.\nIn section 111—\n(a)subsections (1) to (3) and (6) to (8), and\n(b)in subsection (5), the words “Subject to subsections (6) to (8) below,”.\nSection 149(3)(d).\nIn section 151—\n(a)in subsection (2)(a) the words from “other” to “2005,”,\n(b)subsection (2)(b) and the “and” immediately before it, and\n(c)subsection (3).\nIn Schedule 12, paragraphs 12(1) to (3), 13(1) to (3) and 17.\nFinance Act 1990 (c. 29)\nSections 17 and 18.\nIn section 25, subsections (1) to (9A), (11) and (13).\nIn Schedule 5, paragraphs 7 to 11 and 16.\nIn Schedule 6—\n(a)paragraph 9,\n(b)paragraph 11(1), and\n(c)in paragraph 11(2), the words “Subject to sub-paragraph (1) above”.\nContracts (Applicable Law) Act 1990 (c. 36)\nIn Schedule 4, paragraph 6.\nFinance Act 1991 (c. 31)\nSections 21 and 22.\nSection 53.\nSection 72.\nSection 118(1).\nIn Schedule 10, paragraph 2.\nIn Schedule 11, paragraphs 1, 2(2), 3 and 4.\nIn Schedule 12, paragraphs 1 and 2.\nIncome Tax (Building Societies) (Annual Payments) Regulations (S.I. 1991/512)\nThe whole Regulations.\nSocial Security Contributions and Benefits Act 1992 (c. 4)\nIn paragraph 3 of Schedule 2—\n(a)in sub-paragraph (2), the words “of the Act of 1988”, and\n(b)sub-paragraphs (2)(c) and (5)(a).\nSocial Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)\nIn paragraph 3 of Schedule 2—\n(a)in sub-paragraph (2), the words “of the Act of 1988”, and\n(b)sub-paragraphs (2)(c) and (5)(a).\nTaxation of Chargeable Gains Act 1992 (c. 12)\nSection 6(4).\nIn Schedule 5B, in paragraph 19(3), the “and” immediately before paragraph (c).\nIn Schedule 10, paragraph 14(35) to (38) and (50).\nFinance Act 1992 (c. 20)\nSections 9 and 10.\nFinance (No.2) Act 1992 (c. 48)\nSection 19(3).\nSections 61 and 62.\nSection 64.\nIn Schedule 5, paragraphs 5 to 7.\nIn Schedule 8, paragraphs 2 to 5.\nIn Schedule 9, in paragraph 2(2), the words “and (6)(a)”.\nIncome Tax (Prescribed Deposit-takers) Order 1992 (S.I. 1992/3234)\nThe whole Order.\nFinance Act 1993 (c. 34)\nSections 51 and 52.\nSection 59.\nSection 79(2)(b) and the “and” immediately before it.\nSection 80.\nSection 118.\nSection 183(2).\nSection 208(1).\nIn Schedule 6, paragraphs 8, 9, 13 and 15.\nIn Schedule 20A, paragraph 2(3) and (4).\nFinance Act 1994 (c. 9)\nSections 75 and 76.\nSection 77(8) to (10).\nSection 78.\nSection 79(3) to (6).\nSection 123(1) and (6).\nSections 209 and 210.\nSection 214(2) and (3)(a).\nSection 251(3).\nIn Schedule 8, paragraphs 3(3), 10 and 11.\nIn Schedule 9, paragraph 9.\nIn Schedule 15, paragraph 20.\nIn Schedule 17, paragraph 6.\nIn Schedule 20, paragraph 11(7).\nFinance Act 1995 (c. 4)\nSections 35 and 36.\nSection 40(1) and (2).\nSection 42(2)(a).\nSections 70, 71 and 73.\nSection 79.\nSection 86.\nSection 87(5).\nSection 90.\nSections 118 and 119.\nSection 128.\nIn section 154—\n(a)in subsection (1), the words “Subject to subsection (1A),” and\n(b)subsection (1A).\nIn Schedule 6, paragraphs 17 and 19.\nSchedules 14 and 15.\nIn Schedule 17, paragraphs 13, 14 and 17.\nJobseekers Act 1995 (c. 18)\nIn Schedule 2, paragraph 15.\nDeposit-takers (Interest Payments) (Discretionary or Accumulation Trusts) Regulations 1995 (S.I. 1995/1370)\nThe whole Regulations.\nFinance Act 1996 (c. 8)\nSection 72(1) and (2).\nSection 73(1) to (3) and (5).\nSections 74 to 76.\nSection 137.\nSection 155.\nSection 158.\nSection 159(4) to (6).\nSection 161.\nSection 167(4).\nIn section 171, subsections (3) and (4).\nIn Schedule 6, paragraphs 1 to 3, 8, 12 to 15, 17, 20, 21, 24 and 25.\nIn Schedule 7, paragraph 2.\nIn Schedule 14, paragraphs 18, 33, 35 and 36.\nIn Schedule 20, paragraphs 5, 25(2), 32(b) and 35.\nIn Schedule 21, paragraph 10.\nSchedule 23.\nIn Schedule 37, paragraphs 2(2)(b), (c) and (d), 3, 4, 8 and 9.\nIn Schedule 38, paragraph 6(2)(e), (g) and (h) and (7) and, in paragraph 7, in sub-paragraph (2), paragraph (c) and the “and” immediately before it and, in sub-paragraph (4), the words “and (c)”.\nIn Schedule 40, paragraphs 3 to 6.\nTransfer of Functions (Registration and Statistics) Order 1996 (S.I. 1996/273)\nIn Schedule 2, paragraph 22.\nEuropean Investment Bank (Designated International Organisation) Order 1996 (S.I. 1996/1179)\nThe whole Order.\nFinance Act 1997 (c. 16)\nSection 54(1) to (4).\nSections 55 and 57.\nSection 75.\nSection 78.\nSection 80(5) and (6).\nSection 81.\nIn Schedule 7—\n(a)in paragraph 12(1), the words from “and after that subsection” to the end, and\n(b)paragraph 12(2).\nSchedule 9.\nIn Schedule 10, paragraphs 5(3), 11 and 13(3).\nFinance (No. 2) Act 1997 (c. 58)\nSection 15(1).\nSection 16.\nSection 25(2), (3) and (4).\nSection 29.\nSections 31 and 32.\nSection 33(1).\nIn section 37—\n(a)subsections (2) to (4),\n(b)subsection (7),\n(c)in subsection (8), the words “Subject to subsections (9) to (13) below,”, and\n(d)subsections (9) to (13).\nIn Schedule 4, paragraphs 12, 15, 20 and 22.\nFinance Act 1998 (c. 36)\nSection 25.\nSection 70(3).\nSections 72 and 73.\nSection 79(1).\nSection 80(2) to (4) and (5)(b).\nSection 100.\nSection 102(7).\nSection 118(10).\nIn Schedule 3, paragraphs 32(2) and (4) and 40.\nIn Schedule 5, paragraphs 26 and 27.\nIn Schedule 7, in paragraph 1, the words “379A(1)(a),” to “(5) (in the first two places) and (7),”.\nIn Schedule 12, paragraphs 3, 4 and 5(2) and (3).\nFinance Act 1999 (c. 16)\nSection 22.\nSections 23, 24 and 25(2).\nSection 35.\nSection 36(1) to (6).\nSection 69.\nSection 91(1) to (3) and (5).\nIn Schedule 4, paragraph 1(4).\nGreater London Authority Act 1999 (c. 29)\nIn section 157(4)(a), the words “income tax and” and “and” at the end.\nIn section 419(2)(a), the word “and” at the end.\nFinancial Services and Markets Act 2000 (c. 8)\nIn Schedule 20, paragraph 4(4).\nLimited Liability Partnerships Act 2000 (c. 12)\nSection 10(2).\nFinance Act 2000 (c. 17)\nSections 31 and 32.\nSection 39(1) to (6).\nSection 41(3) and (4).\nIn section 46—\n(a)in subsection (1), paragraph (a) and the word “or” at the end of that paragraph,\n(b)in subsection (2), paragraph (a) and the word “or” at the end of that paragraph,\n(c)in subsection (2A), paragraph (c) and the word “and” at the end of that paragraph,\n(d)in subsection (6), the definition of “charity” and, in the definition of “income”, paragraph (a) and the word “or” at the end of that paragraph, and\n(e)in subsection (7), the words from “for the year” to “companies,”.\nIn section 63(3), paragraph (b) and the “and” immediately before it.\nIn section 65, the words from “and” to the end.\nSections 83(2).\nSection 111(2) to (5) and (6)(b) and (c).\nSection 112.\nIn Schedule 17, paragraph 15(3)(b).\nIn Schedule 18, paragraph 1 and Part 2.\nIn Schedule 26, paragraph 6.\nChild Support, Pensions and Social Security Act 2000 (c. 19)\nIn Schedule 3, paragraph 8(2).\nCapital Allowances Act 2001 (c. 2)\nSection 4(5).\nSection 70YI(4).\nIn section 220(8)(a), the words “, within the meaning of section 840 of ICTA”.\nIn section 577(1), the definitions of “tax year” and “the tax year 2001-02”.\nIn Part 2 of Schedule 1, in the entry for “UK property business”, in the second column, the words “section 832(1) of ICTA and”.\nIn Schedule 2—\n(a)paragraphs 22, 27, 28, 29(1), 30, 31, 58 and 62, and\n(b)in paragraph 29(2), the words after “paragraph (b)”.\nFinance Act 2001 (c. 9)\nSections 50 and 51.\nIn section 64(2), the words “Part 1 makes amendments relating to venture capital trusts; and”.\nSection 85(1) and (3).\nIn Schedule 15, paragraph 38.\nIn Schedule 16, Part 1.\nIn Schedule 24, paragraph 4.\nIn Schedule 25, paragraphs 1(2), 3 and 9.\nIn Schedule 29, paragraph 35(2).\nFinancial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)\nArticles 39 and 136.\nFinance Act 2002 (c. 23)\nSections 26 to 29.\nSection 48.\nSection 94(1) to (4).\nSection 95.\nSection 96(1) and (2).\nSection 97(7) and (8).\nSection 98.\nSection 103(4)—\n(a)in paragraph (a), the words “and in Schedule 28B, paragraph 4(6B)”, and\n(b)in paragraph (g), the words “and 437”.\nSection 108.\nSection 109.\nIn Schedule 16—\n(a)paragraph 19,\n(b)paragraph 20(1)(a),\n(c)in paragraphs 21(2), 23(1)(b), 24(1) and (2), 28(1), 29(2) and (5), 30(1), 32(1), 38(2) and (3) and 42(1), the words “tax year or” wherever occurring,\n(d)in paragraph 24(2)(b), the words “year or” in both places where they occur,\n(e)in paragraph 25(1), the words “is a company and”\n(f)in paragraph 26, in sub-paragraph (1), paragraph (a), in sub-paragraph (2), the words “income or” and, in paragraph (b)(i), the words “year or”, and in sub-paragraphs (3) and (4), the words “income tax or”,\n(g)in paragraph 27, sub-paragraphs (2) and (3) and, in sub-paragraph (4), the words “Where the investor is a company,”,\n(h)in paragraphs 31(8), 32(5), 38(3) and 47(1), the words “tax years or” wherever occurring,\n(i)in paragraph 35(1)(d)(ii), the words “if the investor is a company”,\n(j)paragraphs 40 and 41,\n(k)in paragraph 42, in sub-paragraph (2), paragraph (a) and the “and” immediately after it and, in paragraph (b), the words “if the investor is a company,”\n(l)in paragraph 47, in sub-paragraphs (3) and (4), the words “of capital gains tax or corporation tax on chargeable gains and”, and sub-paragraphs (5) and (6),\n(m)in paragraph 48(2), the words “and for the purposes of capital gains tax or corporation tax on chargeable gains”, and\n(n)in paragraph 51(1), the definition of “tax year”.\nIn Schedule 17, paragraphs 3 and 4.\nIn Schedule 18, in paragraph 5(3)(b), the words from “as it applies” to the end.\nIn Schedule 25, paragraph 57.\nIn Schedule 26, paragraph 40.\nIn Schedule 30, paragraph 1(5).\nSchedule 33.\nDebt Arrangement and Attachment (Scotland) Act 2002 (asp 17)\nIn Schedule 3, paragraph 19.\nIncome Tax (Prescribed Deposit-takers) Order 2002 (S.I. 2002/1968)\nThe whole Order.\nIncome and Corporation Taxes Act 1988, Section 349B(3) Order 2002 (S.I. 2002/2931)\nThe whole Order.\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nSection 1(2).\nIn section 515—\n(a)subsection (1)(b) and the “and” immediately after it,\n(b)the “and” immediately after subsection (2)(b), and\n(c)subsection (3).\nIn section 721—\n(a)in subsection (1), the words after the definition of “non-cash voucher”, and\n(b)subsection (2).\nIn Part 2 of Schedule 1—\n(a)in the entry for “child, children”, in the second column, the words “section 832(5) of ICTA, and see”,\n(b)the entry for “interest”, and\n(c)in the entry for “UK property business”, in the second column, the words “section 832(1) of ICTA and”.\nIn paragraph 49 of Schedule 3, the entries for “interest” and “United Kingdom”.\nIn paragraph 37 of Schedule 4, the entry for “United Kingdom”.\nIn Schedule 6, paragraphs 2, 45, 48, 50, 51, 100, 108, 166, 226 and 256.\nFinance Act 2003 (c. 14)\nSections 131 and 132.\nSection 151.\nIn section 152, paragraph (b) and the word “and” before it.\nIn section 153(1)(a), the words “338B(2)(d) and (4)(b), 349B(2)(b) and (7)(b)(ii),”.\nSection 202.\nIn Schedule 26, in paragraph 1(2), paragraph (b) and the word “and” before it.\nIn Schedule 27, paragraph 6.\nIn Schedule 35, paragraphs 1 and 5.\nIn Schedule 38, paragraphs 4 and 15.\nIn Schedule 39, paragraph 5(4).\nIn Schedule 40, paragraph 1.\nFinance Act 2004 (c. 12)\nSections 23 and 24.\nSection 29.\nIn section 83, subsections (1) to (3) and (6).\nSection 91.\nSection 94(1) and (2).\nSections 101 and 102.\nSections 119 to 130.\nIn section 189(2), the “and” immediately after paragraph (b).\nSection 192(5).\nIn section 279(1), the definition of “charity” and the words after the definition of “pension sharing order or provision”.\nIn section 280(1), the “and” immediately before the definition of “ITTOIA 2005”.\nIn Schedule 4, paragraph 2.\nIn Schedule 12, paragraphs 10 and 11.\nIn Schedule 17, paragraph 10(2).\nIn Schedule 19, Parts 1 and 3.\nIn Schedule 24, paragraphs 1, 2 and 3(2).\nIn Schedule 27, paragraphs 4(6)(b) and 5.\nIn Schedule 35, paragraphs 8, 13 to 17, 29, 30, 31, 32 and 37.\nPensions Act 2004 (c. 35)\nIn Schedule 3, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (f).\nIn Schedule 8, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (e).\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nSection 1(2).\nIn section 13(8), the definitions of “payment” and “transfer”.\nSection 51.\nSection 108(4)(c) and (d).\nIn section 256—\n(a)in subsection (1)(b), the words “earned income within section 833(4)(c) of ICTA or”, and\n(b)in subsection (2), the words “earned income or”.\nIn section 272(2), the entry in the table relating to section 51.\nSection 322(2)(b) and (c).\nIn section 328, in the sidenote, the words “Earned income and”.\nIn section 397(2), paragraph (b) and the “or” immediately before it.\nIn section 426, the words after “recipient”.\nSection 457(3).\nIn section 482(6), the definition of “tax advantage”.\nIn section 618 the words after “recipient”.\nIn section 628—\n(a)in subsection (2)(b), the words after “person”, and\n(b)in subsection (6), the definition of “resident” and the “and” immediately after it.\nSection 685A(4)(c) and the “and” immediately before it.\nIn section 686(1) the words after “recipient”.\nSection 724(3).\nSections 876 and 877.\nIn section 878(1)—\n(a)the definition of “charity”, and\n(b)the words after the definition of “income”.\nIn section 879—\n(a)in subsection (1) the definitions of “assignment” and “surrender” and the “and” immediately before the definition of “surrender”, and\n(b)subsection (2).\nIn Schedule 1, paragraphs 2 to 4, 25, 89(5) and (6), 98 to 102, 114, 115, 125, 144, 146(2), (3) and (5), 147 to 151, 153, 154, 156, 157, 159, 160, 163 to 168, 169(3), 170(a) and (b), 171(3), 181, 186, 187, 197, 198(2)(a), (b), (d) and (f) to (i), 242, 243(3), 249, 272(3), 277, 278, 281 to 283, 288, 293 to 299, 304 to 307, 311, 312(5), 313(2), 328, 329, 333, 334(3)(a) and (b), 337(b), (d) and (f), 338 to 340, 373(2)(d) and (e), 411, 415, 480, 481, 622, 635, 636 and 640 to 643.\nIn Schedule 2, paragraphs 50(3) and 84.\nIn Part 2 of Schedule 4—\n(a)the entry for “chargeable period”,\n(b)the entry for “child”,\n(c)in the entry for “control”, in the first column, the words “(in relation to a body corporate)”,\n(d)the entry for “interest”,\n(e)the entry for “investment trust”,\n(f)the entry for “lower rate”, and\n(g)the entry for “the rate applicable to trusts”.\nFinance Act 2005 (c. 7)\nSections 8 and 9.\nSection 14.\nIn section 41(1), in the definition of “tax year”, paragraph (a) and the “and” immediately after it.\nSection 44(1).\nIn section 47A(3)—\n(a)in paragraph (b), the words “within the meaning of section 840 of ICTA”, and\n(b)in paragraph (c), the words “, in each case within the meaning of section 840 of ICTA”.\nChapter 7 of Part 2.\nIn Schedule 2, paragraphs 3, 5 and 6.\nFinance (No. 2) Act 2005 (c. 22)\nSection 11.\nSection 38(3).\nIn Schedule 4, paragraphs 1 and 2.\nIn Schedule 7, paragraph 6.\nPensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))\nIn Schedule 3, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (f).\nIn Schedule 7, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (e).\nFinance Act 2006 (c. 25)\nSection 75.\nSection 90.\nIn section 91(1), the words “venture capital trusts, and”.\nIn section 107(7)(a), the words “(within the meaning given by section 839 of ICTA)”.\nSection 122.\nIn section 139—\n(a)in subsection (2), in the new paragraph 2 of Schedule 23A to the Income and Corporation Taxes Act 1988, sub-paragraph (2B)(d) and sub-paragraphs (2C) to (2E), and\n(b)subsections (3) and (4).\nIn Schedule 7, paragraphs 1 to 6.\nIn Schedule 13, paragraphs 1 to 4, 11, 14 to 17, 19, 21, 22, 30(1)(b) and 37.\nIn Schedule 14, paragraphs 2, 4, 7 and 8.\nIn Schedule 17—\n(a)paragraph 19,\n(b)paragraph 30(b) and the “and” immediately before it, and\n(c)paragraph 32(8)(c).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 3 Pt. 1 omitted (retrospective with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859), art. 4(7)(a)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 3 modified (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}