Income Tax Act 2007

Income Tax Act 2007[a]
Act of Parliament
coat of arms
Parliament of the United Kingdom
Long titleAn Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.
Citation2007 c. 3
Introduced byKevin Brennan MP, Lord Commissioner of Her Majesty's Treasury (Commons)
Lord Davies of Oldham (Lords)
Territorial extent 
[b]
Dates
Royal assent20 March 2007
Commencement6 April 2007[c]
Other legislation
Amends
Amended by
Status: Amended
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended
Text of the Income Tax Act 2007 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Income Tax Act 2007 (c. 3) is an act of the Parliament of the United Kingdom.[1] It is the primary act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporation Taxes Act 1988.

Provisions

The act consolidated legislation concerning income tax.[2]

The act enshrined the constitutional convention that income tax "is only charged for a year only if an act so provides”.[3]

The act provides a clear definition of “permanent establishment”.[4]

The act provides exemptions from income tax for charitable giving.[5]

See also

Notes

  1. ↑ Section 1035.
  2. ↑ Section 1033.
  3. ↑ Section 1034.

References

  1. ↑ "Income Tax Act 2007", legislation.gov.uk, The National Archives, 20 March 2007, 2007 c. 30, retrieved 10 December 2025
  2. ↑ Craig, William (2013). Revenue Law Essentials (NED - New edition, 3 ed.). Edinburgh University Press. doi:10.3366/j.ctt1g0b50g.9. ISBN 978-1-84586-152-0.
  3. ↑ Jaconelli, Joseph (2010). "The "Bowles Act" - Cornerstone of the Fiscal Constitution". The Cambridge Law Journal. 69 (3): 582–608. ISSN 0008-1973.
  4. ↑ Homa, Tereza (2024). "The Future of the Digital Permanent Establishment Concept: Challenges and Obstacles". Financial Law Review (34 (2)): 23–38. doi:10.4467/22996834FLR.24.009.20614.
  5. ↑ Anderson, Mark (September 2023). "Legal Perspectives On: The complexities and considerations when spinning out companies from universities to commercialise research" (PDF). Management Technology Policy. Retrieved 3 July 2026.
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