29:
3306:
1599:
1909:
1904:
1899:
1894:
1889:
1884:
1879:
1874:
1869:
1864:
3262:
3257:
3252:
3247:
3242:
3237:
3232:
3227:
3222:
3217:
3212:
3207:
3202:
3197:
3192:
3187:
3182:
3177:
3172:
3167:
3162:
3157:
3152:
3147:
3142:
3134:
3129:
3124:
3119:
3114:
3109:
3104:
3099:
3094:
3089:
3084:
3079:
3074:
3069:
3064:
3059:
3054:
3049:
3044:
3039:
3034:
3029:
3024:
3019:
3014:
3009:
3004:
2999:
2994:
2989:
2984:
2979:
2974:
2969:
2964:
2959:
2954:
2949:
2944:
2939:
2934:
2929:
2924:
2919:
2914:
2909:
2904:
2899:
2894:
2889:
2884:
2879:
2874:
2869:
2864:
2859:
2854:
2849:
2844:
2839:
2834:
2829:
2824:
2819:
2814:
2809:
2804:
2799:
2794:
2789:
2784:
2779:
2774:
2769:
2764:
2759:
2754:
2749:
2744:
2739:
2734:
2729:
2724:
2719:
2714:
2709:
2704:
2699:
2694:
2689:
2684:
2679:
2674:
2669:
2664:
2659:
2654:
2649:
2644:
2639:
2631:
2626:
2621:
2616:
2611:
2606:
2601:
2596:
2591:
2586:
2581:
2576:
2571:
2566:
2561:
2556:
2551:
2546:
2541:
2536:
2531:
2526:
2521:
2516:
2511:
2506:
2501:
2496:
2491:
2486:
2481:
2476:
2471:
2466:
2461:
2456:
2451:
2446:
2441:
2436:
2431:
2426:
2421:
2416:
2411:
2406:
2401:
2396:
2391:
2386:
2381:
2376:
2371:
2366:
2361:
2356:
2351:
2346:
2341:
2336:
2331:
2326:
2321:
2316:
2311:
2306:
2301:
2296:
2291:
2286:
2281:
2276:
2271:
2266:
2261:
2256:
2251:
2246:
2241:
2236:
2231:
2226:
2221:
2216:
2211:
2206:
2201:
2196:
2191:
2186:
2181:
2176:
2171:
2166:
2161:
2156:
2151:
2146:
2141:
141:, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice." The Bill was the work of the
2089:
2084:
2079:
2074:
2069:
2064:
2059:
2054:
2049:
2044:
2039:
2034:
2029:
2024:
2019:
2014:
2009:
2004:
1999:
1994:
1989:
1984:
1979:
1974:
1969:
1964:
1959:
1954:
1949:
1944:
1939:
1934:
1929:
1924:
1919:
1914:
1859:
1854:
1849:
1844:
1839:
1834:
1829:
1824:
2118:
2113:
1241:
1236:
1231:
1226:
1221:
1209:
1204:
1199:
754:
This section was repealed by paragraph 1(1) of
Schedule 1 to the Finance Act 2016. Section 400(7) was repealed by regulation 36(6) of the Unauthorised Unit Trusts (Tax) Regulations 2013.
830:
Section 457(3) was repealed by Part 1 of
Schedule 3 to the Income Tax Act 2007. Section 457(4) was repealed by section 178(1) of, and Part 3(15) of Schedule 26 to, the Finance Act 2006.
392:
Sections 225N(3) and (4) were repealed by paragraph 6(2) of
Schedule 31 to the Finance Act 2013. Section 225N(5) was repealed by paragraph 14(2) of Schedule 31 to the Finance Act 2013.
706:
Sections 397 to 398 were repealed by paragraph 1(1) of
Schedule 1 to the Finance Act 2016. Section 397A(8) was repealed by paragraph 14(b) of Schedule 29 to the Finance Act 2013.
1784:
1779:
1774:
1769:
1764:
1759:
1754:
1749:
1744:
1739:
1734:
1729:
1724:
1719:
1714:
1709:
1697:
1692:
1687:
1682:
1670:
1665:
1660:
1655:
1650:
1645:
1640:
1635:
1630:
1625:
1620:
1615:
1610:
1605:
1593:
1581:
1576:
1571:
1566:
1561:
1556:
1551:
1546:
1541:
1536:
1531:
1526:
1521:
1516:
1511:
1506:
1501:
1496:
1491:
1486:
1481:
1476:
1471:
1466:
1461:
1456:
1451:
1446:
1441:
1436:
1431:
1426:
1421:
1416:
1411:
1406:
1401:
1396:
1391:
1386:
1381:
1376:
1371:
1366:
1361:
1356:
1351:
1346:
1341:
1336:
1331:
1326:
1321:
1316:
1311:
1306:
1301:
1296:
1291:
1286:
1281:
1276:
1271:
1266:
1261:
1256:
1251:
1246:
3394:
3359:
2108:
698:
This section was repealed by paragraph 1(1) of
Schedule 1 to the Finance Act 2016. Section 397(2)(b) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
3496:
3501:
3431:
89:
3387:
359:
3334:
3445:
3370:
1800:
193:
3506:
3375:
1138:
127:
1104:
1094:
55:
3475:
3382:
3329:
2128:
514:
This section was repealed by paragraph 44 of the
Schedule to the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009.
251:
This section was repealed by paragraph 43 of the
Schedule to the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009.
625:
300:
Section 135(1)(d), (6)(b) to (d) and (7) were repealed by section 178(1) of, and Part 3(4) of
Schedule 26 to, the Finance Act 2006.
131:
33:
589:
This
Chapter consisted of sections 357 to 360. This Chapter was repealed by paragraph 49 of Schedule 7 to the Finance Act 2008.
284:
Sections 132(1)(a) and (2) and (3) were repealed by section 178(1) of, and Part 3(4) of
Schedule 26 to, the Finance Act 2006.
3354:
3458:
3412:
1131:
641:
Sections 373(4) and (6) were repealed by section 70 of, and Part 2(3) of Schedule 11 to, the Finance (No. 2) Act 2005.
50:
on trading income, property income, savings and investment income and certain other income; and for connected purposes.
649:
Section 376(4) and (6) were repealed by section 70 of, and Part 2(3) of Schedule 11 to, the Finance (No. 2) Act 2005.
746:
Sections 399(3) to (5), (5A) and (7) were repealed by paragraphs 11(4) to (6) of Schedule 1 to the Finance Act 2016.
1214:
3453:
1147:
1816:
1161:
222:
205:
443:
1124:
142:
3271:
1675:
1025:
851:
Section 568(5) was repealed by section 178(1) of, and Part 3(15) of Schedule 26 to, the Finance Act 2006.
628:(SI 2013/2819). Section 365(1)(k) was repealed by paragraph 2(b) of Schedule 12 to the Finance Act 2013.
308:
These sections was repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
292:
Section 134(4) was repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
2100:
41:
276:
This section was repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
838:
This Chapter was repealed by regulation 36(8) of the Unauthorised Unit Trusts (Tax) Regulations 2013.
671:
603:
503:
334:
3297:
3282:
1166:
264:
Sections 130(1)(b) and (6) were repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the
3366:
1702:
163:
94:
3277:
1075:
981:
Sections 862(3) and (7) were repealed by Part 1 of Schedule 3 to the Corporation Tax Act 2009.
3320:
1586:
1181:
1100:
1062:
489:
Section 272(1) was repealed by paragraph 16(3) of Schedule 2 to the Finance (No. 2) Act 2017.
108:
548:
Sections 322(2)(b) and (c) were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
481:
Sections 269(3) and (4) were repealed by paragraph 48 of Schedule 7 to the Finance Act 2008.
238:
Sections 108(4)(c) and (d) were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
3468:
3423:
3404:
1110:
570:
465:
376:
322:
265:
730:
Sections 397 to 398 were repealed by paragraph 1(1) of Schedule 1 to the Finance Act 2016.
714:
Sections 397 to 398 were repealed by paragraph 1(1) of Schedule 1 to the Finance Act 2016.
581:
These sections were repealed by paragraph 43(1)(c) of Schedule 39 to the Finance Act 2012.
3463:
882:
Section 683(4)(g) was repealed by paragraph 21(2) of Schedule 39 to the Finance Act 2012.
1045:
921:
This section was repealed by paragraph 21(1)(b) of Schedule 39 to the Finance Act 2012.
535:
This section was repealed by paragraph 43(1)(b) of Schedule 39 to the Finance Act 2012.
345:
This section was repealed by paragraph 21(1)(a) of Schedule 39 to the Finance Act 2012.
3293:
146:
1090:
809:
Section 416(2) was repealed by paragraph 18(b) of Schedule 1 to the Finance Act 2016.
115:
3490:
939:
Section 830(2)(d) repealed by paragraph 51(3) of Schedule 7 to the Finance Act 2008.
690:
Section 394(5) was repealed by paragraph 7(a) of Schedule 1 to the Finance Act 2016.
408:
These sections were repealed by paragraph 15 of Schedule 31 to the Finance Act 2013.
221:
Section 88(4)(a) was repealed by section 70 of, and Part 2(2) of Schedule 11 to, the
960:
These sections were repealed by paragraph 54 of Schedule 7 to the Finance Act 2008.
890:
Section 685A(4)(c) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
783:
Section 407(4A) was repealed by paragraph 15 of Schedule 1 to the Finance Act 2016.
775:
Section 406(4A) was repealed by paragraph 15 of Schedule 1 to the Finance Act 2016.
400:
This section was repealed by paragraph 6(3) of Schedule 31 to the Finance Act 2013.
1015:
This section was repealed by Part 1 of Schedule 3 to the Corporation Tax Act 2009.
973:
Section 858(3) was repealed by paragraph 27 of Schedule 1 to the Finance Act 2016.
817:
This section was repealed by paragraph 1(1) of Schedule 1 to the Finance Act 2016.
796:
This section was repealed by paragraph 1(1) of Schedule 1 to the Finance Act 2016.
738:
This section was repealed by paragraph 1(1) of Schedule 1 to the Finance Act 2016.
70:
722:
This section was repealed by paragraph 15 of Schedule 29 to the Finance Act 2013.
682:
Section 393(5) was repealed by paragraph 6 of Schedule 1 to the Finance Act 2016.
662:
Section 384(3) was repealed by paragraph 5 of Schedule 1 to the Finance Act 2016.
999:
These sections were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
869:
This section repealed by paragraph 57(3) of Schedule 23 to the Finance Act 2011.
762:
This section was repealed by paragraph 13 of Schedule 1 to the Finance Act 2016.
429:
This section was repealed by paragraph 51 of Schedule 4 to the Finance Act 2013.
416:
This section was repealed by paragraph 9 of Schedule 31 to the Finance Act 2013.
1171:
1041:
1007:
Section 879(2) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
908:
Section 724(3) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
502:
Sections 302B(3) and (4) were repealed by paragraph 57(2) of Schedule 23 to the
3345:
1058:
184:
This section was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
138:
47:
1028:. Fourth Edition. 2010 Reissue. Title "Taxes, Customs and Excise". Volume 46.
952:
This section repealed by paragraph 52 of Schedule 7 to the Finance Act 2008.
569:
Section 339(3) was repealed by paragraph 43(2)(a)(ii) of Schedule 39 to the
556:
Section 327(2)(c) was repealed by section 74(1)(b) of the Finance Act 2016.
527:
These sections were repealed by section 74(1)(a) of the Finance Act 2016.
360:
Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
464:
Section 260(1)(f) was repealed by paragraph 47(b) of Schedule 7 to the
321:
This section was repealed by paragraph 43(1)(a) of Schedule 39 to the
46:
An Act to restate, with minor changes, certain enactments relating to
442:
Section 240D(6) was repealed by paragraph 9(6) of Schedule 2 to the
194:
Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009
192:
Section 75(5) was repealed by paragraph 42 of the Schedule to the
1116:
358:
Sections 186(2) to (4) were repealed by paragraph 439(4) of the
1120:
333:
This section was repealed by paragraph 51 of Schedule 4 to the
602:
This section was repealed by paragraph 8 of Schedule 5 to the
624:
Section 365(1)(i) was repealed by regulation 36(2) of the
204:
Section 79(2) was repealed by Part 1 of Schedule 3 to the
162:
Section 1(2) was repealed by Part 1 of Schedule 3 to the
834:
Chapter 10 - Distributions from unauthorised unit trusts
375:
Section 223(4) was repealed by section 25(5)(c) of the
1113:
to the Income Tax (Trading and Other Income) Act 2005.
3444:
3421:
3403:
3343:
3319:
3291:
2127:
2098:
1813:
1793:
1192:
1180:
1154:
114:
107:
100:
84:
79:
69:
64:
54:
40:
1101:The Income Tax (Trading and Other Income) Act 2005
1091:The Income Tax (Trading and Other Income) Act 2005
1024:"Income Tax (Trading and Other Income) Act 2005".
670:This section was repealed by section 14(1) of the
124:The Income Tax (Trading and Other Income) Act 2005
22:The Income Tax (Trading and Other Income) Act 2005
1076:paragraph 10 (and see paragraph 1 for their name)
626:Unauthorised Unit Trusts (Tax) Regulations 2013
90:Commissioners for Revenue and Customs Act 2005
2135:Kingdom of Great Britain and Northern Ireland
1132:
8:
3335:Church of England Assembly (Powers) Act 1919
137:It restated certain legislation relating to
21:
3371:Measures of the National Assembly for Wales
3418:
3395:Acts of the Parliament of Northern Ireland
3288:
1189:
1139:
1125:
1117:
20:
2133:Great Britain and Ireland and the United
1026:Halsbury's Statutes of England and Wales
1033:
3497:United Kingdom Acts of Parliament 2005
3502:Tax legislation in the United Kingdom
3383:Acts of the Northern Ireland Assembly
585:Chapter 11 - Overseas property income
109:Text of statute as originally enacted
7:
3454:United Kingdom statutory instruments
1065:of the explanatory notes to the Act.
116:Revised text of statute as amended
14:
1103:, as originally enacted from the
1040:The citation of this Act by this
3507:Income tax in the United Kingdom
132:Parliament of the United Kingdom
34:Parliament of the United Kingdom
27:
3355:Acts of the Scottish Parliament
3459:Scottish statutory instruments
1:
3476:Church of England instruments
1155:Pre-parliamentary legislation
1186:the Kingdom of Great Britain
3523:
18:United Kingdom legislation
1814:Acts of Parliament of the
26:
2131:of the United Kingdom of
1817:Kingdom of Great Britain
1162:List of English statutes
444:Finance (No. 2) Act 2017
223:Finance （No. 2） Act 2005
206:Corporation Tax Act 2009
1600:Interregnum (1642–1660)
726:Sections 397BA and 397C
143:Tax Law Rewrite Project
1794:Parliament of Scotland
1093:, as amended from the
404:Sections 225P and 225Q
3446:Secondary legislation
2101:Parliament of Ireland
1193:Parliament of England
523:Sections 308A to 308C
3367:Acts of Senedd Cymru
3298:European Communities
1167:Charter of Liberties
995:Sections 876 and 877
425:Sections 238 and 239
3272:Halsbury's Statutes
1184:of states preceding
1182:Acts of parliaments
1074:Explanatory notes,
956:Sections 833 to 837
577:Sections 340 to 343
304:Sections 136 to 144
164:Income Tax Act 2007
95:Income Tax Act 2007
23:
3278:Legislation.gov.uk
2129:Acts of Parliament
1063:paragraphs 6 and 7
3484:
3483:
3469:Acts of Adjournal
3440:
3439:
3432:1972–2009/2015–16
3405:Orders in Council
3321:Church of England
3315:
3314:
1809:
1808:
1676:Habeas Corpus Act
1587:Petition of Right
1111:Explanatory notes
1105:National Archives
1095:National Archives
1044:is authorised by
121:
120:
80:Other legislation
3514:
3464:Acts of Sederunt
3424:Northern Ireland
3419:
3292:relating to the
3289:
1190:
1141:
1134:
1127:
1118:
1078:
1072:
1066:
1055:
1049:
1038:
672:Finance Act 2017
604:Finance Act 2019
571:Finance Act 2012
504:Finance Act 2011
466:Finance Act 2008
377:Finance Act 2016
335:Finance Act 2013
323:Finance Act 2012
266:Finance Act 2006
196:(SI 2009/2035).
31:
30:
24:
3522:
3521:
3517:
3516:
3515:
3513:
3512:
3511:
3487:
3486:
3485:
3480:
3436:
3417:
3399:
3344:Legislation of
3339:
3311:
3287:
3267:
3139:
2636:
2134:
2132:
2123:
2094:
1815:
1805:
1789:
1185:
1176:
1150:
1145:
1087:
1082:
1081:
1073:
1069:
1061:of the Act and
1056:
1052:
1039:
1035:
1021:
1013:
1005:
997:
992:
987:
979:
971:
966:
958:
950:
945:
937:
932:
927:
919:
914:
906:
901:
896:
888:
880:
875:
867:
862:
857:
849:
844:
836:
828:
823:
815:
807:
802:
794:
789:
781:
773:
768:
760:
752:
744:
736:
728:
720:
712:
704:
696:
688:
680:
668:
660:
655:
647:
639:
634:
622:
617:
612:
600:
595:
587:
579:
567:
562:
554:
546:
541:
533:
525:
520:
512:
500:
495:
487:
479:
474:
462:
457:
452:
440:
435:
427:
422:
414:
406:
398:
390:
385:
373:
368:
356:
351:
343:
331:
319:
314:
306:
298:
290:
282:
274:
262:
257:
249:
244:
236:
231:
219:
214:
202:
190:
182:
177:
172:
160:
155:
103:
102:Status: Amended
92:
36:
28:
19:
12:
11:
5:
3520:
3518:
3510:
3509:
3504:
3499:
3489:
3488:
3482:
3481:
3479:
3478:
3473:
3472:
3471:
3466:
3456:
3450:
3448:
3442:
3441:
3438:
3437:
3435:
3434:
3428:
3426:
3416:
3415:
3409:
3407:
3401:
3400:
3398:
3397:
3392:
3391:
3390:
3380:
3379:
3378:
3364:
3363:
3362:
3351:
3349:
3341:
3340:
3338:
3337:
3332:
3326:
3324:
3317:
3316:
3313:
3312:
3310:
3309:
3303:
3301:
3294:European Union
3286:
3285:
3280:
3275:
3266:
3265:
3260:
3255:
3250:
3245:
3240:
3235:
3230:
3225:
3220:
3215:
3210:
3205:
3200:
3195:
3190:
3185:
3180:
3175:
3170:
3165:
3160:
3155:
3150:
3145:
3138:
3137:
3132:
3127:
3122:
3117:
3112:
3107:
3102:
3097:
3092:
3087:
3082:
3077:
3072:
3067:
3062:
3057:
3052:
3047:
3042:
3037:
3032:
3027:
3022:
3017:
3012:
3007:
3002:
2997:
2992:
2987:
2982:
2977:
2972:
2967:
2962:
2957:
2952:
2947:
2942:
2937:
2932:
2927:
2922:
2917:
2912:
2907:
2902:
2897:
2892:
2887:
2882:
2877:
2872:
2867:
2862:
2857:
2852:
2847:
2842:
2837:
2832:
2827:
2822:
2817:
2812:
2807:
2802:
2797:
2792:
2787:
2782:
2777:
2772:
2767:
2762:
2757:
2752:
2747:
2742:
2737:
2732:
2727:
2722:
2717:
2712:
2707:
2702:
2697:
2692:
2687:
2682:
2677:
2672:
2667:
2662:
2657:
2652:
2647:
2642:
2635:
2634:
2629:
2624:
2619:
2614:
2609:
2604:
2599:
2594:
2589:
2584:
2579:
2574:
2569:
2564:
2559:
2554:
2549:
2544:
2539:
2534:
2529:
2524:
2519:
2514:
2509:
2504:
2499:
2494:
2489:
2484:
2479:
2474:
2469:
2464:
2459:
2454:
2449:
2444:
2439:
2434:
2429:
2424:
2419:
2414:
2409:
2404:
2399:
2394:
2389:
2384:
2379:
2374:
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1148:UK legislation
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1085:External links
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147:Inland Revenue
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3299:
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710:Section 397AA
709:
707:
702:Sections 397A
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145:team at the
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78:
75:24 March 2005
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3348:institutions
3307:1972 to date
3283:Short titles
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2099:Acts of the
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1048:of this Act.
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71:Royal assent
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1172:Magna Carta
1046:section 886
1042:short title
1011:Section 881
1003:Section 879
977:Section 862
969:Section 858
948:Section 831
935:Section 830
917:Section 748
904:Section 724
878:Section 683
865:Section 647
847:Section 568
826:Section 457
813:Section 421
805:Section 416
792:Section 414
779:Section 407
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750:Section 400
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694:Section 397
686:Section 394
678:Section 393
658:Section 384
645:Section 376
637:Section 373
620:Section 365
598:Section 362
565:Section 339
552:Section 327
544:Section 322
531:Section 319
510:Section 305
485:Section 272
477:Section 269
460:Section 260
433:Chapter 17A
383:Chapter 16A
371:Section 223
354:Section 186
341:Section 162
329:Section 160
317:Section 157
296:Section 135
288:Section 134
280:Section 132
272:Section 131
260:Section 130
247:Section 128
234:Section 108
3491:Categories
3296:(formerly
1019:References
842:Chapter 12
593:Chapter 12
420:Chapter 17
366:Chapter 16
349:Chapter 12
312:Chapter 11
217:Section 88
200:Section 79
188:Section 75
180:Section 51
139:income tax
85:Amended by
48:income tax
42:Long title
2119:1751–1800
2114:1701–1750
1910:1760–1764
1905:1755–1759
1900:1750–1754
1895:1745–1749
1890:1740–1744
1885:1735–1739
1880:1730–1734
1875:1725–1729
1870:1720–1724
1865:1715–1719
1242:1422–1460
1237:1413–1421
1232:1399–1411
1227:1377–1397
1222:1327–1376
1210:1308–1325
1205:1275–1307
1200:1225–1267
990:Chapter 3
943:Chapter 2
930:Chapter 1
912:Chapter 8
899:Chapter 7
873:Chapter 7
860:Chapter 5
821:Chapter 8
800:Chapter 6
787:Chapter 5
766:Chapter 4
653:Chapter 3
632:Chapter 2
615:Chapter 1
560:Chapter 8
539:Chapter 6
518:Chapter 5
493:Chapter 4
472:Chapter 3
455:Chapter 1
255:Chapter 9
242:Chapter 8
229:Chapter 7
212:Chapter 5
175:Chapter 4
158:Section 1
3346:devolved
3323:measures
1057:See the
60:2005 c 5
56:Citation
2109:to 1700
1801:to 1707
985:Part 10
130:of the
964:Part 9
925:Part 8
894:Part 6
855:Part 5
610:Part 4
450:Part 3
170:Part 2
153:Part 1
1059:title
65:Dates
3422:for
3388:List
3376:List
3369:and
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3330:List
3263:2024
3258:2023
3253:2022
3248:2021
3243:2020
3238:2019
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3223:2016
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