Section 19 heading: substituted, on 2 August 1974, by section 2 of the Perpetuities Amendment Act 1974 (1974 No 35).
Section 19(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 19(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 19(1): amended, on 6 August 1976, by section 11(3) of the Superannuation Schemes Act 1976 (1976 No 3).
Section 19(1A): inserted, on 2 August 1974, by section 2 of the Perpetuities Amendment Act 1974 (1974 No 35).
Section 19(1A): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 19(1A): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).