OpenLegislation

Instruments made under Income Tax (Trading and Other Income) Act 2005

2005 c. 5 · 77 instruments

InstrumentCitationMadeUnder
Individual Savings Account 2026 S.I. 2026/1130 27 Oct 2026 Section 694, Section 695, Section 701
Individual Savings Account 2026 S.I. 2026/1018 10 Sep 2026 Section 694, Section 695, Section 696, Section 699, Section 701
Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) 2026 S.I. 2026/538 18 May 2026 Section 747
Individual Savings Account 2026 S.I. 2026/248 9 Mar 2026 Section 694, Section 695, Section 695A, Section 696, Section 699, Section 701
Income Tax (Indexation of Qualifying Care Relief Amounts) 2026 S.I. 2026/39 20 Jan 2026 —
Individual Savings Account 2025 S.I. 2025/733 23 Jun 2025 Section 694, Section 695, Section 695A, Section 696, Section 699, Section 701
Income Tax (Indexation of Qualifying Care Relief Amounts) 2025 S.I. 2025/51 21 Jan 2025 —
Individual Savings Account 2024 S.I. 2024/1022 9 Oct 2024 Section 694, Section 695, Section 695A, Section 696, Section 699, Section 701
Income Tax (Indexation of Qualifying Care Relief Amounts) 2024 S.I. 2024/423 25 Mar 2024 —
Individual Savings Account 2024 S.I. 2024/350 11 Mar 2024 Section 694, Section 695, Section 695A, Section 696, Section 698, Section 701
International Organisations (Tax Exemptions Designation) 2023 S.I. 2023/748 4 Jul 2023 Section 774
International Organisations (Tax Exemptions Designation) 2023 S.I. 2023/348 21 Mar 2023 Section 774
Individual Savings Account 2023 S.I. 2023/264 6 Mar 2023 Section 694, Section 695, Section 695A, Section 696, Section 699, Section 701
Individual Savings Account 2020 S.I. 2020/261 10 Mar 2020 Section 694
Individual Savings Account 2020 S.I. 2020/30 14 Jan 2020 Section 694, Section 695, Section 699, Section 701
Individual Savings Account 2019 S.I. 2019/382 26 Feb 2019 Section 694
Individual Savings Account 2018 S.I. 2018/359 12 Mar 2018 Section 694, Section 695, Section 696, Section 701
Qualifying Care Relief (Specified Social Care Schemes) 2018 S.I. 2018/317 7 Mar 2018 Section 806A
Personal Portfolio Bonds (Amendment of Property Categories in Section 520 of the Income Tax (Trading and Other Income) Act 2005) 2017 S.I. 2017/1182 30 Nov 2017 Section 520
Individual Savings Account 2017 S.I. 2017/1089 13 Nov 2017 Section 694, Section 694A, Section 695, Section 696, Section 699, Section 701
Infected Blood Schemes (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) 2017 S.I. 2017/904 11 Sep 2017 Section 732
Individual Savings Account 2017 S.I. 2017/466 21 Mar 2017 Section 694, Section 695, Section 696, Section 699, Section 701
Scottish Infected Blood Support Scheme (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) 2017 S.I. 2017/446 20 Mar 2017 Section 732
Income Tax (Relevant Maximum for Calculating Trade Profits on the Cash Basis) 2017 S.I. 2017/293 7 Mar 2017 Section 31B
Individual Savings Account 2017 S.I. 2017/186 21 Feb 2017 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 701
Individual Savings Account 2016 S.I. 2016/977 10 Oct 2016 Section 694, Section 695, Section 696, Section 699, Section 701
Individual Savings Account 2016 S.I. 2016/364 14 Mar 2016 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 701
Individual Savings Account 2016 S.I. 2016/16 7 Jan 2016 Section 694, Section 695, Section 696, Section 701
Income Tax (Limit for Rent-a-Room Relief) 2015 S.I. 2015/1539 16 Jul 2015 Section 789
Individual Savings Account 2015 S.I. 2015/1370 10 Jun 2015 Section 694, Section 695, Section 695A, Section 696, Section 701
Individual Savings Account 2015 S.I. 2015/941 26 Mar 2015 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 701
Individual Savings Account 2015 S.I. 2015/869 24 Mar 2015 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 701
Individual Savings Account 2015 S.I. 2015/608 9 Mar 2015 Section 694
Market Value of Shares, Securities and Strips 2015 S.I. 2015/616 9 Mar 2015 Section 450
Individual Savings Account 2014 S.I. 2014/1450 4 Jun 2014 Section 694, Section 695, Section 699, Section 701
Individual Savings Account 2014 S.I. 2014/654 14 Mar 2014 Section 694, Section 695, Section 695A, Section 696, Section 701
Individual Savings Account 2013 S.I. 2013/1743 11 Jul 2013 Section 694, Section 695, Section 695A, Section 701
Individual Savings Account 2013 S.I. 2013/623 14 Mar 2013 Section 694, Section 695, Section 696, Section 701
Income Tax (Removal of Ordinary Residence) 2013 S.I. 2013/605 13 Mar 2013 Section 694, Section 695, Section 695A, Section 701
Individual Savings Account 2013 S.I. 2013/267 12 Feb 2013 Section 694
Income Tax (Purchased Life Annuities) 2012 S.I. 2012/2902 19 Nov 2012 Section 724
Individual Savings Account 2012 S.I. 2012/1871 16 Jul 2012 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 701
Skipton Fund Limited (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) 2012 S.I. 2012/1188 30 Apr 2012 Section 732
Qualifying Care Relief (Specified Social Care Schemes) 2012 S.I. 2012/794 12 Mar 2012 Section 806A
Individual Savings Account 2012 S.I. 2012/705 6 Mar 2012 Section 694
Individual Savings Account 2011 S.I. 2011/1780 26 Jul 2011 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 701
Skipton Fund Limited (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) 2011 S.I. 2011/1157 26 Apr 2011 Section 732
Individual Savings Account 2011 S.I. 2011/782 15 Mar 2011 Section 694
Qualifying Care Relief (Specified Social Care Schemes) 2011 S.I. 2011/712 10 Mar 2011 Section 806A
Dormant Bank and Building Society Accounts (Tax) 2011 S.I. 2011/22 10 Jan 2011 Section 694, Section 695, Section 696, Section 699, Section 701
Individual Savings Account 2010 S.I. 2010/2957 13 Dec 2010 Section 694, Section 695, Section 701
Individual Savings Account 2010 S.I. 2010/835 17 Mar 2010 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 700, Section 701
MFET Limited (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) 2010 S.I. 2010/673 9 Mar 2010 Section 732
Tax Credits (Excluded Companies) 2009 S.I. 2009/3333 15 Dec 2009 Section 397BA
Individual Savings Account 2009 S.I. 2009/1994 20 Jul 2009 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 700, Section 701
Individual Savings Account 2009 S.I. 2009/1550 23 Jun 2009 Section 694, Section 701
Individual Savings Account 2008 S.I. 2008/3025 24 Nov 2008 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 700, Section 701
Individual Savings Account 2008 S.I. 2008/1934 22 Jul 2008 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 700, Section 701
Income Tax (Purchased Life Annuities) 2008 S.I. 2008/1481 9 Jun 2008 Section 724
Individual Savings Account 2008 S.I. 2008/704 12 Mar 2008 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 700, Section 701
Energy-Saving Items (Income Tax) 2007 S.I. 2007/3278 15 Nov 2007 Section 312, Section 314
Individual Savings Account 2007 S.I. 2007/2119 25 Jul 2007 Section 694, Section 695, Section 696, Section 697, Section 698, Section 699, Section 700, Section 701
Personal Equity Plan 2007 S.I. 2007/2120 25 Jul 2007 Section 694, Section 695, Section 696, Section 701
Energy-Saving Items 2007 S.I. 2007/831 13 Mar 2007 Section 312, Section 314
Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) 2006 S.I. 2006/3288 11 Dec 2006 Section 767
Individual Savings Account 2006 S.I. 2006/3194 30 Nov 2006 Section 694, Section 701
Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) 2006 S.I. 2006/959 29 Mar 2006 Section 882
Energy-Saving Items 2006 S.I. 2006/912 23 Mar 2006 Section 312
Personal Equity Plan 2005 S.I. 2005/3348 6 Dec 2005 Section 694, Section 695, Section 696, Section 701
Individual Savings Account 2005 S.I. 2005/3350 6 Dec 2005 Section 694, Section 695, Section 696, Section 701
Exemption From Income Tax For Certain Interest and Royalty Payments (Amendment to Section 97(1) of the Finance Act 2004 and Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) 2005 S.I. 2005/2899 17 Oct 2005 Section 767
Individual Savings Account 2005 S.I. 2005/2561 14 Sep 2005 Section 694, Section 695, Section 696, Section 701
Personal Equity Plan 2005 S.I. 2005/2562 14 Sep 2005 Section 694, Section 695, Section 696, Section 701
Energy-Saving Items 2005 S.I. 2005/1114 6 Apr 2005 Section 312
Social Security Contributions (Limited Liability Partnership) 2014 Draft 2014, ISBN 9780111121658 — Section 863A, Section 863G
Individual Savings Account 2017 Draft 2017, ISBN 9780111154618 — Section 694, Section 695, Section 696, Section 699, Section 701
Tax Credits (Excluded Companies) 2009 Draft 2009, ISBN 9780111486634 — Section 397BA

Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.

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