Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax Act 2007
  • Introduction
  • Part 1 Overview
  • Part 2 Basic provisions
  • Part 3 Personal reliefs
  • Part 4 Loss relief
  • Part 5 Enterprise investment scheme
  • PART 5A Seed enterprise investment scheme
  • PART 5B Tax relief for social investments
  • Part 6 Venture capital trusts
  • Part 7 Community investment tax relief
  • Part 8 Other reliefs
  • Part 9 Special rules about settlements and trustees
  • PART 9A Transactions in UK land
  • Part 10 Special rules about charitable trusts etc
  • Part 10A Alternative finance arrangements
  • Part 11 Manufactured payments and repos
  • PART 11ZA Manufactured payments
  • Part 11A Leasing arrangements: finance leases and loans
  • Part 12 Accrued income profits
  • Part 12A Sale and lease-back etc
  • Part 13 Tax avoidance
  • Part 14 Income tax liability: miscellaneous rules
  • Part 15 Deduction of income tax at source
  • Part 16 Income Tax Acts definitions etc
  • Part 17 Definitions for purposes of Act and final provisions
  • SCHEDULE 1 Minor and consequential amendments
  • SCHEDULE 2 Transitionals and savings
  • SCHEDULE 3 Repeals and revocations
  • SCHEDULE 4 Index of defined expressions
  1. Income Tax Act 2007
  2. Introduction

Introduction

From legislation.gov.uk

An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.

[20th March 2007]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Next
PrivacyTerms