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Finance Act 2004
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Changes over time for: Section 216
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2004. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 216:
- s. 255(1)(h) and word inserted by S.I. 2024/1012 reg. 5(3)(b)
- Sch. 29 para. 13(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 29 para. 2C(4) inserted by S.I. 2024/1167 reg. 2(2)(d)
- Sch. 33 para. 4(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 36 para. 12A inserted by S.I. 2024/1012 reg. 8(5)
- Sch. 36 para. 19(1C) inserted by S.I. 2024/1012 reg. 8(7)(b)
- Sch. 36 para. 20H and cross-heading inserted by S.I. 2024/1012 reg. 8(16)
- Sch. 36 para. 28(A1) inserted by S.I. 2024/1012 reg. 8(19)
- Sch. 36 para. 20(2A) inserted by S.I. 2024/1167 reg. 3(2)
- Sch. 36 para. 20A(10) inserted by S.I. 2024/1167 reg. 3(3)(b)
- Sch. 36 para. 20C(8) inserted by S.I. 2024/1167 reg. 3(4)(c)
- Sch. 36 para. 20D(8) inserted by S.I. 2024/1167 reg. 3(5)(b)
- Sch. 36 para. 20E(11) inserted by S.I. 2024/1167 reg. 3(6)(b)
- Sch. 36 para. 31(1A) inserted by S.I. 2024/1167 reg. 3(7)(b)
- Sch. 36 para. 31(3)(b) and word inserted by S.I. 2024/1167 reg. 3(7)(c)(ii)
- Sch. 36 para. 34A inserted by S.I. 2024/1167 reg. 3(9)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(9)(b)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(10)(b)
- Sch. 36 para. 20A(3)(3A) substituted for Sch. 36 para. 20A(3) by S.I. 2024/1012 reg. 8(9)(b)
- Sch. 36 para. 20B(2)(2A) substituted for Sch. 36 para. 20B(2) by S.I. 2024/1012 reg. 8(10)(b)
- Sch. 36 para. 20E(4)(4A) substituted for Sch. 36 para. 20E(4) by S.I. 2024/1012 reg. 8(13)(b)
- Sch. 36 para. 31(3)(a) words in Sch. 36 para. 31(3) renumbered as Sch. 36 para. 31(3)(a) by S.I. 2024/1167 reg. 3(7)(c)(i)
- Sch. 36 para. 20E(10)(a) words omitted by S.I. 2024/1012 reg. 8(13)(d)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 255(1)(h) and word inserted by S.I. 2024/1012 reg. 5(3)(b)
- Sch. 29 para. 13(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 29 para. 2C(4) inserted by S.I. 2024/1167 reg. 2(2)(d)
- Sch. 33 para. 4(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 36 para. 12A inserted by S.I. 2024/1012 reg. 8(5)
- Sch. 36 para. 19(1C) inserted by S.I. 2024/1012 reg. 8(7)(b)
- Sch. 36 para. 20H and cross-heading inserted by S.I. 2024/1012 reg. 8(16)
- Sch. 36 para. 28(A1) inserted by S.I. 2024/1012 reg. 8(19)
- Sch. 36 para. 20(2A) inserted by S.I. 2024/1167 reg. 3(2)
- Sch. 36 para. 20A(10) inserted by S.I. 2024/1167 reg. 3(3)(b)
- Sch. 36 para. 20C(8) inserted by S.I. 2024/1167 reg. 3(4)(c)
- Sch. 36 para. 20D(8) inserted by S.I. 2024/1167 reg. 3(5)(b)
- Sch. 36 para. 20E(11) inserted by S.I. 2024/1167 reg. 3(6)(b)
- Sch. 36 para. 31(1A) inserted by S.I. 2024/1167 reg. 3(7)(b)
- Sch. 36 para. 31(3)(b) and word inserted by S.I. 2024/1167 reg. 3(7)(c)(ii)
- Sch. 36 para. 34A inserted by S.I. 2024/1167 reg. 3(9)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(9)(b)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(10)(b)
- Sch. 36 para. 20A(3)(3A) substituted for Sch. 36 para. 20A(3) by S.I. 2024/1012 reg. 8(9)(b)
- Sch. 36 para. 20B(2)(2A) substituted for Sch. 36 para. 20B(2) by S.I. 2024/1012 reg. 8(10)(b)
- Sch. 36 para. 20E(4)(4A) substituted for Sch. 36 para. 20E(4) by S.I. 2024/1012 reg. 8(13)(b)
- Sch. 36 para. 31(3)(a) words in Sch. 36 para. 31(3) renumbered as Sch. 36 para. 31(3)(a) by S.I. 2024/1167 reg. 3(7)(c)(i)
- Sch. 36 para. 20E(10)(a) words omitted by S.I. 2024/1012 reg. 8(13)(d)
F1216Benefit crystallisation events and amounts crystallisedU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Ss. 214-226 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 3, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
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