Section 1(3): section 5 brought into force, on 18 November 1994, by clause 2 of the Finance Act Commencement Order 1994 (SR 1994/253).
Section 1(3): sections 6 and 7 brought into force, on 29 December 1994, by clause 2 of the Finance Act Commencement Order (No 2) 1994 (SR 1994/266).
Section 1(3): 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 1(5): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
Section 1(5): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004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).