Part II RETURNS OF INCOME AND GAINSC1 C2 C3 C4 C5

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

s. 12ABZA heading words inserted by 2017 c. 32, Sch. 14 para. 10B(a) (as inserted) by Finance Act 2018 Sch. 6 para. 9
s. 8 heading substituted by Finance (No. 2) Act 2017 Sch. 14 para. 3(2)
s. 8A heading substituted by Finance (No. 2) Act 2017 Sch. 14 para. 4(2)
s. 8B heading words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 5(a)
s. 9 heading substituted by Finance (No. 2) Act 2017 Sch. 14 para. 6(2)
s. 12ABZB heading words inserted by 2017 c. 32, Sch. 14 para. 10C(a) (as inserted) by Finance Act 2018 Sch. 6 para. 15(2)

Annotations

C1: Pt. 2 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
C2: Pt. 2 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
C3: Pt. 2 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(1) (with reg. 1(3))
C4: Pt. 2 applied (with modifications) (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)(2)) by 1992 c. 7, s. 11A (as inserted by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 10 (with reg. 1(4)))
C5: Pt. 2 applied (with modifications) (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)(2)) by 1992 c. 4, s. 11A (as inserted by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 9 (with reg. 1(4)))