Corporation Tax Act 2009
2009 c. 4An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
Enacted[26th March 2009]
Part 1 Introduction¶
A1 Overview of the Corporation Tax Acts¶
1 Overview of Act¶
Part 2 Charge to corporation tax: basic provisions¶
Chapter 1 The charge to corporation tax¶
Charge to tax on profits¶
2 Charge to corporation tax¶
3 Exclusion of charge to income tax¶
4 Exclusion of charge to capital gains tax¶
Capital gains tax is not charged on gains accruing to a company in respect of which the company is chargeable to corporation tax, or would be so chargeable but for an exemption.General scheme of corporation tax¶
5 Territorial scope of charge¶
5A Arrangements for avoiding tax¶
- “arrangement” (except in the phrase “double taxation arrangements”) includes any agreement, understanding, scheme, transaction or series of transactions, whether or not legally enforceable;
- “double taxation arrangements” means arrangements which have effect under section 2(1) of TIOPA 2010 (double taxation relief by agreement with territories outside the United Kingdom);
- “tax advantage” has the meaning given by section 1139 of CTA 2010.
5B Trade of dealing in or developing UK land¶
- “disposal” is to be interpreted in accordance with section 356OQ of CTA 2010;
- “UK land” means land in the United Kingdom.
6 Profits accruing in fiduciary or representative capacity¶
7 Profits accruing under trusts¶
Profits that accrue for the benefit of a company under a trust are treated for the purposes of the charge to corporation tax under section 2(1) as accruing directly to the company.8 How tax is charged and assessed¶
Chapter 2 Accounting periods¶
9 Beginning of accounting period¶
C243C17510 End of accounting period¶
11 Companies with more than one accounting date¶
C223C22812 Companies being wound up¶
C251C253C248Chapter 3 Company residence¶
13 Overview of Chapter¶
14 Companies incorporated in the United Kingdom¶
15 Continuation of residence established under common law¶
16 SEs which transfer registered office to the United Kingdom¶
17 SCEs which transfer registered office to the United Kingdom¶
18 Companies treated as non-UK resident under double taxation arrangements¶
C143CHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS¶
Exemption¶
18A Exemption for profits or losses of foreign permanent establishments¶
18B Chargeable gains etc¶
18C Capital allowances etc¶
18CA Income arising from immovable property¶
The references in section 18A(6) to profits which would be taken to be attributable to the permanent establishment of a company in a territory include any income arising from immovable property which has been used for the purposes of the business carried on by the company through the permanent establishment in the territory (to such extent as is appropriate having regard to the extent to which it has been so used); and the references to losses in section 18A(7) are to be construed accordingly.18CB Profits and losses from investment business¶
18D Payments subject to deduction¶
18E Employee share acquisitions¶
18F Effect of election¶
Anti-diversion rule¶
18G Anti-diversion rule¶
18H What are “diverted profits”?¶
18HA Modification of Chapter 3 of Part 9A of TIOPA 2010¶
Chapter 3 of Part 9A of TIOPA 2010 (the CFC charge gateway: determining which of Chapters 4 to 8 applies) applies for the purposes of section 18H(2) with the omission of—18HB Modification of Chapter 4 of Part 9A of TIOPA 2010¶
18HC Modification of Chapter 5 of Part 9A of TIOPA 2010¶
Chapter 5 of Part 9A of TIOPA 2010 (the CFC charge gateway: non-trading finance profits) applies for the purposes of section 18H(2) with the omission of—18HD Modification of Chapter 7 of Part 9A of TIOPA 2010¶
Chapter 7 of Part 9A of TIOPA 2010 (the CFC charge gateway: captive insurance business) applies for the purposes of section 18H(2) with the omission of section 371GA(6)(b).18HE Modification of Chapter 9 of Part 9A of TIOPA 2010¶
18I Exemptions from anti-diversion rule¶
18IA The excluded territories exemption¶
18IB The low profits exemption¶
Chapter 12 of Part 9A of TIOPA 2010 (controlled foreign companies: the low profits exemption) applies for the purposes of section 18G(1)(c) with the omission of section 371LB(2) and (4) and section 371LC(5) and (6).18IC The low profit margin exemption¶
18ID The tax exemption¶
Companies with total opening negative amount¶
18J Companies with total opening negative amount¶
- Step 1 Take the adjusted foreign permanent establishments amount in relation to the earliest affected prior accounting period in relation to which that amount is negative.
- Step 2 Add to the amount arrived at under step 1 the adjusted foreign permanent establishments amount in relation to the next affected prior accounting period (but not so as to cause the result to exceed nil).
- Step 3 Add to the amount arrived at under step 2 the adjusted foreign permanent establishments amount in relation to each remaining affected prior accounting period, starting with the earliest (but not so as to cause the result to exceed nil). If after the application of the preceding steps there is a negative amount for the last affected prior accounting period there is a total opening negative amount at the beginning of the company's first relevant accounting period of an amount equal to that negative amount.
18K Total opening negative amount: “matching”¶
18L Streaming¶
18M Streamed opening negative amounts: “matching”¶
18N Residual opening negative amount: “matching”¶
18O Transfers of foreign permanent establishment business¶
Special cases¶
18P Exclusions¶
18Q Insurance companies¶
Interpretation¶
18R Meaning of “full treaty territory”¶
18S Other interpretation¶
In this Chapter—- “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1));
- “double taxation arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010;
- “the OECD model” means the Model Tax Convention on Income and on Capital approved by the OECD Council on 18 November 2025 as it may be amended or replaced from time to time;
- “small company” means a micro or small enterprise, as defined in the Annex to Commission Recommendation 2003/361/EC of 6 May 2003.
Chapter 4 Non-UK resident companies: chargeable profits¶
Chargeable profits¶
19 Chargeable profits¶
20 Profits attributable to permanent establishment: introduction¶
The separate enterprise principle¶
C19021 The separate enterprise principle¶
F218022 Transactions treated as being on arm's length terms¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F218123 Provision of goods or services for permanent establishment¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C19024 Application to insurance companies¶
The separate enterprise principle: application to non-UK resident banks¶
F218625 Non-UK resident banks: introduction¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F218726 Transfer of financial assets¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F218827 Loans: attribution of financial assets and profits arising¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F218928 Borrowing: permanent establishment acting as agent or intermediary¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rules about deductions¶
F219029 Allowable deductions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F219130 Restriction on deductions: costs¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F219231 Restriction on deductions: payments in respect of intangible assets¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F219332 Restriction on deductions: interest or other financing costs¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 5 Supplementary¶
33 Trade includes office¶
In this Part, except in so far as the context otherwise requires—C76Part 3 Trading income¶
Chapter 1 Introduction¶
34 Overview of Part¶
Chapter 2 Income taxed as trade profits¶
Charge to tax on trade profits¶
C74C6735 Charge to tax on trade profits¶
The charge to corporation tax on income applies to the profits of a trade.Trades and trade profits¶
36 Farming and market gardening¶
37 Commercial occupation of woodlands¶
38 Commercial occupation of land other than woodlands¶
39 Profits of mines, quarries and other concerns¶
40 Credit unions¶
40A Payments to company directors¶
40B Professionals in practice: incidental income from an office or employment¶
Starting and ceasing to trade¶
41 Effect of company starting or ceasing to be within charge to corporation tax¶
Trading income and property income¶
C20242 Tied premises¶
43 Caravan sites where trade carried on¶
- “caravan site” means—
- land on which a caravan is stationed for the purposes of human habitation, and
- land which is used in conjunction with land on which a caravan is so stationed, and
- “letting” includes a licence to occupy.
44 Surplus business accommodation¶
45 Payments for wayleaves¶
Chapter 3 Trade profits: basic rules¶
46 Generally accepted accounting practice¶
47 Losses calculated on same basis as profits¶
48 Receipts and expenses¶
49 Items treated as receipts and expenses¶
The rules for calculating the profits of a trade need to be read with—49A Money's worth¶
50 Animals kept for trade purposes¶
51 Relationship between rules prohibiting and allowing deductions¶
52 Apportionment etc of profits and losses to accounting period¶
Chapter 4 Trade profits: rules restricting deductions¶
53 Capital expenditure¶
54 Expenses not wholly and exclusively for trade and unconnected losses¶
55 Bad debts¶
56 Car F1839... hire¶
57 Car F733... hire: supplementary¶
- “ a car that has low CO2 emissions ” has the same meaning as in section 104AA of CAA 2001 (special rate expenditure: main rate car);
- “ electrically propelled ” has the meaning given in section 268B of that Act.
F149558 Hiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58A Short-term hiring in and long-term hiring out¶
58B Connected persons: application of section 56¶
59 Patent royalties¶
In calculating the profits of a trade, no deduction is allowed for royalties or other sums paid for the use of patents.60 Expenditure on integral features¶
Section 33A(3) of CAA 2001 provides that no deduction is allowed in respect of certain expenditure on an integral feature of a building or structure (within the meaning of that section).60A Rental rebates¶
Chapter 5 Trade profits: rules allowing deductions¶
Pre-trading expenses¶
C83C45C11361 Pre-trading expenses¶
Tenants under taxed leases¶
62 Tenants under taxed leases: introduction¶
- “receipt period” (see section 228(6)),
- “taxed lease” (see section 227(4)),
- “taxed receipt” (see section 227(4)), and
- “unreduced amount” (see section 230(2)).
63 Tenants occupying land for purposes of trade treated as incurring expenses¶
where—
A is the unreduced amount of the taxed receipt, and
TRP is the number of days in the receipt period of the taxed receipt.
where—
F is the fraction of the land that is so occupied calculated on a just and reasonable basis, and
A and TRP have the same meaning as in subsection (4).
64 Limit on deductions if tenant entitled to mineral extraction allowance¶
where—
WE is the whole of the expenditure, and
AP is the allowable part of the expenditure.
65 Tenants dealing with land as property employed for purposes of trade¶
66 Restrictions on section 63 expenses: lease premium receipts¶
- the “daily amount” of the taxed receipt is given by the formula—where—A is the unreduced amount of the taxed receipt, andTRP is the number of days in the receipt period of the taxed receipt, and
- the “daily reduction” of a lease premium receipt is given by the formula—where—AR is the reduction under section 228 below or section 288 of ITTOIA 2005 by reference to the taxed receipt, andRRP is the number of days in the receipt period of the lease premium receipt.
67 Restrictions on section 63 expenses: lease of part of premises¶
F1305...¶
F130568 Replacement and alteration of trade tools¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Payments for restrictive undertakings¶
69 Payments for restrictive undertakings¶
Seconded employees¶
70 Employees seconded to charities and educational establishments¶
- “educational establishment” means—
- in England and Wales, any of the bodies mentioned in section 71(1),
- in Scotland, any of the bodies mentioned in section 71(2),
- in Northern Ireland, any of the bodies mentioned in section 71(3), and
- any other educational body which is for the time being approved for the purposes of this section by the Secretary of State or, in Northern Ireland, the Department of Education, and
- “the period of the secondment” means the period for which the employee's services are made available to the charity or educational establishment.
71 Educational establishments¶
Contributions to agents' expenses¶
72 Payroll deduction schemes: contributions to agents' expenses¶
Counselling and retraining expenses¶
73 Counselling and other outplacement services¶
74 Retraining courses¶
- “retraining course expenses” means expenses incurred in the payment or reimbursement of retraining course expenses within the meaning given by section 311(2) of ITEPA 2003, and
- “the relevant conditions” means—
- the conditions in subsections (3) and (4) of section 311 of ITEPA 2003 (employment income exemptions: retraining courses), and
- in the case of travel expenses, the conditions in subsection (5) of that section.
75 Retraining courses: recovery of tax¶
Redundancy payments etc¶
76 Redundancy payments and approved contractual payments¶
- “contractual payment” means a payment which, under an agreement, an employer is liable to make to an employee on the termination of the employee's contract of employment, and
- a contractual payment is “approved” if, in respect of that agreement, an order is in force under—
- section 157 of the Employment Rights Act 1996, or
- Article 192 of the Employment Rights (Northern Ireland) Order 1996.
77 Payments in respect of employment wholly in employer's trade¶
78 Payments in respect of employment in more than one capacity¶
79 Additional payments¶
80 Application of section 79 in cases involving partnerships¶
81 Payments made by the Government¶
Contributions to local enterprise organisations or urban regeneration companies¶
82 Contributions to local enterprise organisations or urban regeneration companies¶
83 Meaning of “local enterprise organisation”¶
84 Approval of local enterprise agencies¶
85 Supplementary provisions with respect to approvals¶
86 Meaning of “urban regeneration company”¶
Contributions to flood and coastal erosion risk management projects¶
86A Contributions to flood and coastal erosion risk management projects¶
86B Interpretation of section 86A¶
- “contribution”, in relation to an accounting period, means—
- a sum of money paid in that accounting period, or
- any services provided in that accounting period;
- “English risk management authority” has the meaning given by section 6(14) of the Flood and Water Management Act 2010.
Scientific research¶
87 Expenses of research and development¶
88 Payments to research associations, universities etc¶
Expenses connected with patents, designs and trade marks¶
89 Expenses connected with patents¶
In calculating the profits of a trade, a deduction is allowed for expenses incurred—90 Expenses connected with designs or trade marks¶
In calculating the profits of a trade, a deduction is allowed for expenses incurred in obtaining for the purposes of the trade—Export Credits Guarantee Department¶
91 Payments to Export Credits Guarantee Department¶
In calculating the profits of a trade, a deduction is allowed for a sum payable by the company carrying on the trade to the Export Credits Guarantee Department—Levies under FISMA 2000¶
92 Levies etc under FISMA 2000¶
Limited liability partnerships: salaried members¶
92A Deductions in relation to salaried members¶
Chapter 6 Trade profits: receipts¶
Capital receipts¶
93 Capital receipts¶
Debts released¶
94 Debts incurred and later released¶
Amounts received following earlier cessation¶
95 Acquisition of trade: receipts from transferor's trade¶
Other receipts¶
101 Distribution of assets of mutual concerns¶
102 Industrial development grants¶
103 Sums recovered under insurance policies etc¶
104 Repayments under FISMA 2000¶
F1981CHAPTER 6A Trade profits: R&D expenditure credits¶
F1981. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F1981104A ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1981104AA ¶
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F1981104C ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1981104D ¶
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F1981104F ¶
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F1981104I ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1981. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F1981104J ¶
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F1981104M ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1981. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F1981104N ¶
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F1981104U ¶
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1981. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F1981104W ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1981. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F1981104WA ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1981. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F1981104X ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1981. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F1981104Y ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 7 Trade profits: gifts to charities etc¶
Relief for certain gifts¶
105 Gifts of trading stock to charities etc¶
106 Meaning of “designated educational establishment”¶
107 Gifts of medical supplies and equipment¶
Benefits associated with gifts¶
108 Receipt of benefits by donor or connected person¶
Chapter 8 Trade profits: herd basis rules¶
Introduction¶
109 Election for application of herd basis rules¶
110 Meaning of “animal”, “herd”, “production herd” etc¶
111 Other interpretative provisions¶
The herd basis rules¶
112 Initial cost of herd and value of herd¶
113 Addition of animals to herd¶
114 Replacement of animals in herd¶
115 Amount of receipt if old animal slaughtered under disease control order¶
116 Sale of animals from herd¶
117 Sale of whole or substantial part of herd¶
118 Acquisition of new herd begun within 5 years of sale¶
119 Section 118: sale for reasons outside farmer's control¶
120 Replacement of part sold begun within 5 years of sale¶
121 Section 120: sale for reasons outside farmer's control¶
Elections¶
122 Herd basis elections¶
123 Five year gap in which no production herd kept¶
124 Slaughter under disease control order¶
Preventing abuse of the herd basis rules¶
125 Preventing abuse of the herd basis rules¶
Supplementary¶
F1741126 Information if election made¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .127 Further assessment etc if herd basis rules apply¶
CHAPTER 8A COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS¶
127A Application of Chapter 8A¶
127B Right to make claim¶
127C Book value¶
127D Effect of claim for spreading of profits¶
If the farm company makes a claim under section 127B in respect of the total compensation profit for an accounting period (“period X”), the profits of the trade carried on by the farm company are to be adjusted for corporation tax purposes as follows—- Step 1Treat the compensation payable for all of the relevant animals slaughtered in period X as a receipt of that period (regardless of when the compensation is finally determined or paid).
- Step 2If the farm company makes a profit in the trade in period X, deduct from the profits of that period an amount equal to—
- the total compensation profit for period X, or
- if the total compensation profit exceeds the profits of period X, such portion of the total compensation profit as will reduce the profits to nil.
- Step 3In calculating the profits for each of the 3 consecutive accounting periods following period X, include an amount equal to one third of the amount deducted by virtue of step 2.
127E Adjustment: cessation of trading¶
If the farm company permanently ceases to carry on the farming trade before the end of the second consecutive accounting period following period X, step 3 in section 127D is to be replaced by the following two steps—- Step 3Divide the amount deducted by virtue of step 2 by the number of accounting periods (“the remaining accounting periods”) in which, or in any part of which, the farm company carried on the farming trade, starting with period X.
- Step 4In calculating the profits for each of the remaining accounting periods, include the amount resulting from the division in step 3.
127F Time limits etc for spreading claim¶
127G Interpretation¶
In this Chapter—- “animal” means any animal or other living creature;
- “farming trade” means a trade of farming;
- “the farm company”, in relation to a farming trade, means the company that (alone or in partnership) carries on that trade;
- “the total compensation profit” has the meaning given by section 127B.
Chapter 9 Trade profits: other specific trades¶
Dealers in securities etc¶
128 Taxation of amounts taken to reserves¶
129 Conversion etc of securities held as circulating capital¶
where—
NH is the market value of the new holding at the time of the transaction, and
C is the market value of the consideration at the time of the transaction or (if the consideration is cash) the amount of the consideration.
Insurers¶
130 Insurers receiving distributions etc ¶
130A Insurers in financial difficulties: write-down orders¶
Building societies¶
131 Incidental costs of issuing qualifying shares¶
Registered societies¶
132 Dividends etc granted by registered societies¶
Credit unions¶
133 Annual payments paid by a credit union¶
In calculating the profits of a credit union's trade, no deduction is allowed for annual payments made by the credit union.Banking companies¶
133A Compensation payments: restriction of deductions¶
- “compensation”, “payment” and references to compensation “paid or payable” in respect of relevant conduct of a company, are to be read in accordance with section 133K;
- “conduct” includes any act or omission;
- “customer” has the meaning given by section 133J.
133B Companies affected by section 133A: amounts treated as received¶
133C The disclosure condition¶
- “relevant compensation” has the meaning given by section 133A(3);
- “statutory accounts” means accounts prepared for the purposes of any provision of the legislation under which the company is registered or, as the case may be, established;
- “relevant consolidated accounts” means consolidated accounts prepared for any such purposes, if the company is included in the consolidation.
133D Excluded expenses¶
133E Meaning of “banking company”¶
133F “Excluded company”¶
- “730k firm”—
- in relation to any time on or after 1 January 2014 but before 1 January 2022, means an IFPRU 730k firm,
- in relation to any time before 1 January 2014, means a BIPRU 730k firm;
- “authorised corporate director”—
- in relation to any time on or after 1 April 2013, has the meaning given by the FCA Handbook at that time;
- in relation to any time before 1 April 2013, has the meaning given by the FCA Handbook as in force on 1 April 2013;
- “BIPRU 730k firm” and “full scope BIPRU investment firm” have the same meaning as in subsections (2) to (4) of section 133H;
- “commodity and emission allowance dealer” has the meaning given by the FCA Handbook at the time in question;
- “contract for differences” has the meaning given by section 582;
- “the FCA Handbook” means the Handbook made by the Financial Conduct Authority under FISMA 2000;
- “FCA investment firm” has the meaning given by section 143A of FISMA 2000;
- “friendly society” means a registered friendly society or an incorporated friendly society;
- “full scope investment firm”—
- in relation to any time on or after 1 January 2014 but before 1 January 2022, means a full scope IFPRU investment firm,
- in relation to any time before 1 January 2014, means a full scope BIPRU investment firm;
- “group” has the same meaning as in Part 7A of CTA 2010 (see section 269BD of that Act);
- “IFPRU 730k firm” and “full scope IFPRU investment firm” have the meaning given by the FCA Handbook at the time in question;
- “incorporated friendly society” means a society incorporated under the Friendly Societies Act 1992;
- “insurance company” has the meaning given by section 133I;
- “insurance special purpose vehicle” has the meaning given by section 139 of FA 2012;
- “major interest” has the same meaning as in Part 5 (see section 473);
- “partnership” has the same meaning as in section 133E;
- “the PRA Handbook”, means the Handbook made by the Prudential Regulation Authority under FISMA 2000;
- “registered friendly society” has the same meaning as in the Friendly Societies Act 1992 (and includes any society that as a result of section 96(2) of the Friendly Societies Act 1992 is treated as a registered friendly society);
- “relevant regulated activity” has the meaning given by section 133G;
- “retail client”—
- in relation to any time on or after 1 April 2013, has the meaning given by the FCA Handbook at that time;
- in relation to any time before 1 April 2013, has the meaning given by the FCA Handbook as in force on 1 April 2013.
133G Meaning of “relevant regulated activity”¶
133H Investment bank¶
- “limited activity firm” means an investment firm that—
- deals on own account only for the purpose of fulfilling or executing a client order or for the purpose of gaining entrance to a clearing and settlement system or a recognised exchange when acting in an agency capacity or executing a client order; or
- meets all the following conditions—
- it does not hold client money or securities;
- it undertakes only dealing on own account;
- it has no external customers; and
- its execution and settlement transactions take place under the responsibility of a clearing institution and are guaranteed by that clearing institution;
- “limited licence firm” means an investment firm that is not authorised to provide the investment services and activities of—
- dealing on own account; or
- underwriting of financial instruments or placing of financial instruments on a firm commitment basis;
- “local firm” means a firm—
- dealing on own account on markets in financial futures or options or other derivatives and on cash markets for the sole purpose of hedging positions on derivatives markets, or
- dealing for the accounts of other members of those markets and being guaranteed by clearing members of the same markets, where responsibility for ensuring the performance of contracts entered into by such a firm is assumed by clearing members of the same markets;
- “matched principal trading firm” means an investment firm that executes investors’ orders for financial instruments and meets the following conditions—
- the firm only holds financial instruments for its own account as a result of its failure to match investors’ orders precisely;
- the total market value of all such positions is no more than 15% of the firm’s initial capital;
- such positions are incidental and provisional in nature and strictly limited to the time required to carry out the transaction in question.
- “IFPRU 730k firm” and “full scope IFPRU investment firm” have the meaning given by the FCA Handbook at the time in question;
- “BIPRU 730k firm” and “full scope BIPRU investment firm”—
- in relation to any time on or after 1 April 2013 have the meaning given by the PRA Handbook at that time;
- in relation to any time on or after 1 January 2007 but before 1 April 2013, have the meaning given by the Handbook of the Financial Services Authority at that time;
- in relation to any time before 1 January 2007, have the meaning given by the Handbook of the Financial Services Authority as in force on 1 January 2007.
- “the FCA Handbook” means the Handbook made by the Financial Conduct Authority under FISMA 2000;
- “FCA investment firm” has the meaning given by section 143A of FISMA 2000;
- “the PRA Handbook” means the Handbook made by the Prudential Regulation Authority under FISMA 2000.
133I Meaning of “insurance company”¶
133J Meaning of “customer”¶
- “credit institution” has the meaning given by section 1H(8) of FISMA 2000;
- “engage in investment activity” has the meaning given in section 21 of FISMA 2000;
- “investment firm” has the same meaning as in FISMA 2000 (see section 424A of that Act);
- “regulated activities” has the same meaning as in FISMA 2000 (see section 22 of that Act);
- “relevant ancillary services” means has the meaning given by section 1H(8) of FISMA 2000.
133K “Compensation” and related expressions¶
- “claim” includes any claim or request, however made;
- “customer” has the meaning given by section 133J;
- “relevant conduct” is to be interpreted in accordance with section 133A(6).
133L Associated companies¶
133M Application of sections 133A and 133B in relation to corporate partner¶
133N Powers to amend¶
- “the FCA Handbook” means the Handbook made by the Financial Conduct Authority under FISMA 2000 (as that Handbook has effect from time to time);
- “the PRA Handbook” means the Handbook made by the Prudential Regulation Authority under FISMA 2000 (as that Handbook has effect from time to time).
Dealers in land etc¶
134 Purchase or sale of woodlands¶
F652135 Relief in respect of mineral royalties¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .136 Lease premiums etc: reduction of receipts¶
Mineral exploration and access¶
137 Mineral exploration and access¶
Companies liable to pool betting duty¶
F1262138 Payments by companies liable to pool betting duty¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Intermediaries treated as making employment payments¶
139 Deduction for deemed employment payment¶
140 Special rules for partnerships¶
Managed service companies¶
141 Deduction for deemed employment payments¶
- “deemed employment payment” (see section 61D(2) of that Act),
- “employer's national insurance contributions” (see section 61J(1) of that Act),
- “managed service company” (see section 61B of that Act).
Worker's services provided through intermediary to public authority or medium or large client¶
141A Intermediaries providing worker's services to public authority or medium or large client¶
Waste disposal¶
142 Deduction for site preparation expenditure¶
143 Allocation of site preparation expenditure¶
where—
RE means residual expenditure (see subsection (2)),
WD means the volume of waste materials deposited on the waste disposal site during the period, and
SV means the volume of the waste disposal site not used up for the deposit of waste materials at the end of the period.
where—
WD means the volume of waste materials deposited on the site before 6 April 1989, and
SV means the volume of the site not used up for the deposit of waste materials immediately before that date.
144 Site preparation expenditure: supplementary¶
- “site preparation expenditure”, in relation to a waste disposal site, means expenditure incurred on preparing the site for the deposit of waste materials, and
- “waste disposal site” means a site used, or to be used, for the disposal of waste materials by their deposit on the site.
145 Site restoration payments¶
Cemeteries and crematoria: interests in land¶
146 Cemeteries and crematoria: introduction¶
147 Deduction for capital expenditure¶
148 Allocation of ancillary capital expenditure¶
where—
RE means residual expenditure (see subsection (2)),
PSR means the number of grave-spaces or memorial garden plots in the cemetery or memorial garden sold in the relevant period, and
PAR means the number of grave-spaces or memorial garden plots in the cemetery or memorial garden which are or could be made available for sale at the end of the relevant period.
where—
PSB means the number of grave-spaces or memorial garden plots in the cemetery or memorial garden sold before the beginning of the basis period for the tax year 1954-55, and
PAB means the number of grave-spaces or memorial garden plots in the cemetery or memorial garden which were or could have been made available for sale immediately before the beginning of the basis period for that tax year.
- “compensation”, in relation to the destruction of an asset, means—
- insurance money or other compensation received by the trader, or a predecessor, in respect of the destruction, and
- money received for the remains of the asset by the trader or predecessor,
- “the first sale period” means—
- the period of account in which an interest in land in the cemetery or memorial garden was first sold for the purposes of the trade with a view to the land being used for the purpose of interments or for memorial garden plots, or
- if later, the basis period for the tax year 1954-55, and
- “remaining old expenditure” means ancillary capital expenditure which—
- was incurred before the beginning of the basis period for the tax year 1954-55, and
- does not fall within subsection (2)(a).
149 Exclusion of expenditure met by subsidies¶
Crematoria: niches, memorials and inscriptions¶
149A Niches, memorials and inscriptions: introduction¶
149B Allowable deductions: niches¶
149C Allowable deductions: memorials¶
149D Allowable deductions: inscriptions¶
149E Costs of the building¶
Sound recordings¶
150 Revenue nature of expenditure¶
151 Allocation of expenditure¶
152 Interpretation of sections 150 and 151¶
Reserves of marketing authorities etc¶
153 Reserves of marketing authorities and certain other statutory bodies¶
- “approved scheme or arrangement” means a scheme or arrangement approved by, or made with, a Minister or department,
- “producers of the product” includes persons producing the product from another product,
- “statutory body” means a body established by or under an enactment,
- “trading surplus” means a surplus from the body's trading operations or other trade receipts.
154 Conditions to be met by reserve fund¶
155 Interpretation of sections 153 and 154¶
Chapter 10 Trade profits: changes in trading stock¶
Introduction¶
156 Meaning of “trading stock”¶
Transfers of trading stock between trade and trader¶
157 Trading stock appropriated by trader¶
158 Trading stock supplied by trader¶
Other disposals and acquisitions not made in the course of trade¶
159 Disposals not made in the course of trade¶
160 Acquisitions not made in the course of trade¶
Relationship with transfer pricing rules¶
161 Transfer pricing rules to take precedence¶
- “market value amount” means the amount referred to in section 159(2)(a) or 160(2)(a);
- “Part 4 TIOPA amount” means the amount which, following the application of Part 4 of TIOPA 2010 to the relevant consideration, is brought into account in respect of the relevant consideration in calculating the profits of the trade.
Chapter 11 Trade profits: valuation of stock on cessation of trade¶
162 Valuation of trading stock on cessation¶
- “market value”, in relation to stock, is the value the stock would have been determined to have if it had been valued in accordance with sections 164 to 167, and
- “Part 4 TIOPA amount” is the amount which, following the application of Part 4 of TIOPA 2010 in relation to the provision referred to in subsection (2), is brought into account in respect of that provision in calculating the profits of the trade.
163 Meaning of “trading stock”¶
164 Basis of valuation of trading stock¶
165 Sale basis of valuation: sale to unconnected person¶
166 Sale basis of valuation: sale to connected person¶
167 Sale basis of valuation: election by connected persons¶
168 Connected persons¶
For the purposes of sections 164 to 167 two persons are connected with each other if any of the following tests is met—169 Cost to buyer of stock valued on sale basis of valuation¶
170 Meaning of “sale” and related expressions¶
- “amount realised on the sale” means the value of the consideration given for the transfer,
- “buyer” means the person to whom the transfer is made, and
- “seller” means the person who makes the transfer.
171 Determination of questions¶
Any question arising under section 164(3) or sections 165 to 167 (sale basis of valuation of trading stock) must be determined in the same way as an appeal.Chapter 12 Deductions from profits: unremittable amounts¶
172 Application of Chapter¶
173 Relief for unremittable amounts¶
174 Restrictions on relief¶
175 Withdrawal of relief¶
Chapter 13 Disposal and acquisition of know-how¶
176 Meaning of “know-how” etc¶
- “mineral deposits” includes any natural deposits capable of being lifted or extracted from the earth and for this purpose geothermal energy is treated as a natural deposit, and
- “source of mineral deposits” includes a mine, an oil well and a source of geothermal energy.
177 Disposal of know-how if trade continues to be carried on¶
178 Disposal of know-how as part of disposal of all or part of a trade¶
179 Seller controlled by buyer etc¶
Chapter 14 Adjustment on change of basis¶
Adjustment on change of basis¶
180 Application of Chapter¶
181 Giving effect to positive and negative adjustments¶
182 Calculation of the adjustment¶
The amount of the adjustment is calculated as follows. Step 1Add together any amounts representing the extent to which, comparing the two bases, profits were understated (or losses overstated) on the old basis.The amounts are—| Amounts | |
|---|---|
| 1 | Receipts which on the new basis would have been brought into account in calculating the profits of a period of account before the change, so far as they were not so brought into account. |
| 2 | Expenses which on the new basis fall to be brought into account in calculating the profits of a period of account after the change, so far as they were brought into account in calculating the profits of a period of account before the change. |
| 3 | Deductions in respect of opening trading stock or opening work in progress in the first period of account on the new basis, so far as they—
|
| 4 | Amounts recognised for accounting purposes in respect of depreciation in the last period of account before the change, so far as they were not the subject of an adjustment for corporation tax purposes, where such an adjustment would be required on the new basis. |
| Amounts | |
|---|---|
| 1 | Receipts which were brought into account in a period of account before the change, so far as they would not have been so brought into account if the profits had been calculated on the new basis. |
| 2 | Expenses which were not brought into account in calculating the profits of a period of account before the change, so far as they—
|
| 3 | Credits in respect of closing trading stock or closing work in progress in the last period of account before the change, so far as they—
|
Expenses previously brought into account¶
183 No adjustment for certain expenses previously brought into account¶
Realising or writing off assets¶
184 Cases where adjustment not required until assets realised or written off¶
Mark to market¶
185 Change from realisation basis to mark to market¶
186 Election for spreading if section 185 applies¶
187 Transfer of insurance business¶
C238Chapter 15 Post-cessation receipts¶
Charge to tax on post-cessation receipts¶
188 Charge to tax on post-cessation receipts¶
The charge to corporation tax on income applies to post-cessation receipts arising from a trade.189 Extent of charge to tax¶
Meaning of “post-cessation receipts”¶
190 Basic meaning of “post-cessation receipt”¶
191 Other rules about what counts as post-cessation receipts¶
- section 82(6) (contributions to local enterprise organisations or urban regeneration companies),
- section 101(3) (distribution of assets of mutual concerns),
- section 108(3) (receipt of benefits by donor or connected person),
- section 192 (debts paid after cessation),
- section 193 (debts released after cessation), as qualified, where appropriate, by section 56(4) (car F1782... hire),
- section 194 (transfer of rights if transferee does not carry on trade), and
- section 1277 (income charged on withdrawal of relief after source ceases: unremittable income).
Sums treated as post-cessation receipts¶
192 Debts paid after cessation¶
193 Debts released after cessation¶
194 Transfer of rights if transferee does not carry on trade¶
Sums that are not post-cessation receipts¶
195 Transfer of trading stock¶
Deductions¶
196 Allowable deductions¶
197 Further rules about allowable deductions¶
Election to carry back¶
198 Election to carry back¶
199 Deductions already made are not displaced¶
200 Election given effect in accounting period in which receipt is received¶
Chapter 16 Priority rules¶
201 Provisions which must be given priority over this Part¶
Part 4 Property income¶
Chapter 1 Introduction¶
202 Overview of Part¶
Chapter 2 Property businesses¶
Introduction¶
203 Overview of Chapter¶
204 Meaning of “property business”¶
Basic meaning of UK and overseas property business¶
205 UK property business¶
A company's UK property business consists of—206 Overseas property business¶
A company's overseas property business consists of—Generating income from land¶
207 Meaning of “generating income from land”¶
C171208 Activities not for generating income from land¶
For the purposes of this Chapter the following activities are not carried on for generating income from land—Chapter 3 Profits of property businesses: basic rules¶
Charge to tax on profits of a property business¶
C87209 Charge to tax on profits of a property business¶
The charge to corporation tax on income applies to the profits of a property business.Calculation of profits¶
210 Profits of a property business: application of trading income rules¶
| In Chapter 3 (basic rules)— | |
|---|---|
| section 46 | generally accepted accounting practice |
| section 47 | losses calculated on same basis as profits |
| section 48 | receipts and expenses |
| section 49A | money's worth |
| section 52 | apportionment etc of profits and losses to accounting period |
| In Chapter 4 (rules restricting deductions)— | |
| section 53 | capital expenditure |
| section 54 | expenses not wholly and exclusively for trade and unconnected losses |
| section 55 | bad debts |
| sections 56 to 58B | car F782... hire |
| section 59 | patent royalties |
| In Chapter 5 (rules allowing deductions)— | |
| section 61 | pre-trading expenses |
| F1301. . . | F1301. . . |
| section 69 | payments for restrictive undertakings |
| sections 70 and 71 | seconded employees |
| section 72 | payroll deduction schemes: contributions to agents' expenses |
| sections 73 to 75 | counselling and retraining expenses |
| sections 76 to 81 | redundancy payments etc |
| sections 82 to 86 | contributions to local enterprise organisations or urban regeneration companies |
| sections 86A and 86B | contributions to flood and coastal erosion risk management projects |
| sections 87 and 88 | scientific research |
| sections 89 and 90 | expenses connected with patents, designs and trade marks |
| section 91 | payments to Export Credits Guarantee Department |
| section 92 | levies under FISMA 2000 |
| section 92A | deductions in relation to salaried members of limited liability partnerships |
| In Chapter 6 (receipts)— | |
| section 93 | capital receipts |
| section 94 | debts incurred and later released |
| section 101 | distribution of assets of mutual concerns |
| section 102 | industrial development grants |
| section 103 | sums recovered under insurance policies etc |
| section 104 | repayments under FISMA 2000 |
| In Chapter 7 (gifts to charities etc)— | |
| section 108 | receipt of benefits by donor or connected person |
| In Chapter 9 (other specific trades)— | |
| section 131 | incidental costs of issuing qualifying shares (building societies) |
| section 133 | annual payments paid by a credit union |
| In Chapter 12 (deductions from profits)— | |
| sections 172 to 175 | unremittable amounts |
211 Loan relationships and derivative contracts¶
212 Items treated as receipts and expenses¶
The rules for calculating the profits of a property business need to be read with—213 Certain amounts brought into account under Part 3¶
214 Relationship between rules prohibiting and allowing deductions¶
C209Chapter 4 Profits of property businesses: lease premiums etc¶
Introduction¶
215 Overview of Chapter¶
- section 217 (lease premiums),
- section 218 (amount treated as lease premium where work required),
- section 220 (sums payable for surrender of lease), and
- section 222 (assignments for profit of lease granted at undervalue).
- section 219 (sums payable instead of rent), and
- section 221 (sums payable for variation or waiver of terms of lease).
- section 224 (sales with right to reconveyance), and
- section 225 (sale and leaseback transactions).
216 Meaning of “short-term lease”¶
In this Chapter “short-term lease” means a lease whose effective duration is 50 years or less.Amounts treated as receipts: leases¶
217 Lease premiums¶
where—
P is the premium, and
Y is the number of complete periods of 12 months (other than the first) comprised in the effective duration of the lease.
218 Amount treated as lease premium where work required¶
219 Sums payable instead of rent¶
where—
S is the sum payable instead of rent, and
Y is the number of complete periods of 12 months (other than the first) comprised in the period in relation to which the sum is payable.
220 Sums payable for surrender of lease¶
where—
S is the sum payable as consideration for the surrender of the lease, and
Y is the number of complete periods of 12 months (other than the first) comprised in the effective duration of the lease.
221 Sums payable for variation or waiver of terms of lease¶
where—
S is the sum payable as consideration for the variation or waiver, and
Y is the number of complete periods of 12 months (other than the first) comprised in the period for which the variation or waiver has effect.
221A Sums to which sections 217 to 221 do not apply¶
222 Assignments for profit of lease granted at undervalue¶
where—
P is the lesser of—
- (a) the profit on the assignment, and
- (b) the amount by which the undervalue exceeds the total of the profits (if any) made on previous assignments of the lease, and
Y is the number of complete periods of 12 months (other than the first) comprised in the effective duration of the lease.
223 Provisions supplementary to section 222¶
Other amounts treated as receipts¶
224 Sales with right to reconveyance¶
where—
E is the amount by which the price at which the estate or interest is sold exceeds the price at which it is to be reconveyed, and
Y is the number of complete periods of 12 months (other than the first) comprised in the period beginning with the sale and ending with the earliest date on which under the terms of the sale the estate or interest would fall to be reconveyed.
225 Sale and leaseback transactions¶
where—
E is the amount by which the price at which the estate or interest is sold exceeds the total of—
- (a) the amount of any premium for the lease, and
- (b) the value on the date of the sale of the right to receive a conveyance of the reversion immediately after the lease begins to run, and
Y is the number of complete periods of 12 months (other than the first) comprised in the period beginning with the sale and ending with the earliest date on which under the terms of the sale the lease would fall to be granted.
226 Provisions supplementary to sections 224 and 225¶
Additional calculation rule for reducing certain receipts¶
227 Circumstances in which additional calculation rule applies¶
- section 217 (lease premiums),
- section 219 (sums payable instead of rent),
- section 220 (sums payable for surrender of lease),
- section 221 (sums payable for variation or waiver of terms of lease), or
- section 222 (assignments for profit of lease granted at undervalue).
228 The additional calculation rule¶
where—
A is the unreduced amount of the taxed receipt (which is, generally, the amount given by the formula in section 217, 219, 220, 221 or 222, or in section 277, 279, 280, 281 or 282 of ITTOIA 2005, but see section 230(2) to (4) of this Act),
LRP is the receipt period of the receipt under calculation, and
TRP is the receipt period of the taxed receipt.
229 The additional calculation rule: special cases¶
230 Meaning of “unused amount” and “unreduced amount”¶
Deductions in relation to certain receipts¶
231 Deductions for expenses under section 232¶
- section 227(4) (“taxed lease”), and
- Section 227(4) (“taxed receipt”).
232 Tenants under taxed leases treated as incurring expenses¶
where—
A is the unreduced amount of the taxed receipt, and
TRP is the number of days in the receipt period of the taxed receipt.
- section 228(6) (“receipt period”), and
- section 230(2) to (4) (“unreduced amount”).
233 Restrictions on section 232 expenses: the additional calculation rule¶
- the “daily amount” of the taxed receipt is given by the formula—where—A is the unreduced amount of the taxed receipt (see section 230(2) to (4)), andTRP is the number of days in the receipt period of the taxed receipt, and
- the “daily reduction” of a lease premium receipt is given by the formula—where—AR is the reduction under section 228 above or section 288 of ITTOIA 2005 by reference to the taxed receipt (see section 230(6)), andRRP is the number of days in the receipt period of the lease premium receipt.
234 Restrictions on section 232 expenses: lease of part of premises¶
Limit on effect of additional calculation rule and deductions¶
235 Limit on reductions and deductions¶
Certain administrative provisions¶
236 Payment of tax by instalments¶
237 Statement of accuracy for purposes of section 222¶
238 Claim for repayment of tax payable by virtue of section 224¶
- A is the amount of tax paid by the seller which was payable by virtue of section 224, and
- B is the amount of tax that would have been so payable if the date on which the estate or interest was reconveyed had been taken as the date fixed by the terms of the sale.
239 Claim for repayment of tax payable by virtue of section 225¶
- A is the amount of tax paid by the seller which was payable by virtue of section 225, and
- B is the amount of tax that would have been so payable if the date on which the lease was granted had been taken as the date fixed by the terms of the sale.
Determinations affecting liability of more than one person¶
240 Appeals against proposed determinations¶
241 Section 240: supplementary¶
242 Determination by tribunal¶
Effective duration of lease¶
243 Rules for determining effective duration of lease¶
244 Applying the rules in section 243¶
F285245 Information about effective duration of lease¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Other interpretative provisions¶
246 Provisions about premiums¶
247 Interpretation¶
- “premium” includes, in particular, a grassum payable to the landlord under the lease in respect of which the grassum is payable or the landlord under any other lease of the property, and
- “reversion” means the interest of the landlord in the property subject to the lease.
Chapter 5 Profits of property businesses: other rules about receipts and deductions¶
Furnished accommodation: receipts and deductions¶
248 Furnished lettings¶
F1086...¶
F1086248A Wear and tear allowance: election¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1086248B Meaning of “eligible” in relation to a dwelling-house¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1086248C Effect of wear and tear allowance election¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Treatment of receipts on acquisition of business¶
249 Acquisition of business: receipts from transferor's UK property business¶
Deduction for replacement of domestic items¶
250A Replacement domestic items relief¶
- “Fixture”—
- means any plant or machinery that is so installed or otherwise fixed in or to a dwelling-house as to become, in law, part of that dwelling-house, and
- includes any boiler or water-filled radiator installed in a dwelling-house as part of a space or water heating system.
- “Plant or machinery” here has the same meaning as in Part 2 of CAA 2001.
- “the capital expenditure rule” means the rule in section 53 (capital expenditure), as applied by section 210;
- “lessee” means the person who is entitled to the use of the dwelling-house under a lease or other arrangement under which a sum is payable in respect of the use of the dwelling-house;
- “the wholly and exclusively rule” means the rule in section 54 (expenses not wholly and exclusively for trade and unconnected losses), as applied by section 210.
Deductions for expenditure on energy-saving items¶
251 Deduction for expenditure on energy-saving items¶
- “the capital prohibition rule” means the rule in section 53 (capital expenditure), as applied by section 210, and
- “the wholly and exclusively rule” means the rule in section 54 (expenses not wholly and exclusively for trade and unconnected losses), as applied by section 210.
252 Restrictions on relief¶
253 Regulations¶
Deductions for expenditure on sea walls¶
254 Deduction for expenditure on sea walls¶
255 Transfer of interest in premises¶
256 Ending of lease of premises¶
257 Transfer involving person within the charge to income tax¶
Mineral royalties¶
F157258 Relief in respect of mineral royalties¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Apportionments on sale of land¶
259 Nature of item apportioned on sale of estate or interest in land¶
Mutual business¶
260 Mutual business¶
Adjustment on change of basis¶
261 Adjustment on change of basis¶
262 Giving effect to positive and negative adjustments¶
Integral features¶
263 Expenditure on integral features¶
Section 33A(3) of CAA 2001 provides that no deduction is allowed in respect of certain expenditure on an integral feature of a building or structure (within the meaning of that section).F2097Chapter 6 Commercial letting of furnished holiday accommodation¶
Introduction¶
264 Overview of Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Definition¶
265 Meaning of “commercial letting of furnished holiday accommodation”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .266 Meaning of “relevant period” in sections 267 and 268¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .267 Meaning of “qualifying holiday accommodation”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .268 Under-used holiday accommodation: averaging elections¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .268A Under-used holiday accommodation: letting condition not met¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Separate profit calculations¶
269 Capital allowances and loss relief: UK property business ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .269A Capital allowances and loss relief: overseas property business¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 7 Rent receivable in connection with a UK section 39(4) concern¶
Charge to tax on rent receivable in connection with a UK section 39(4) concern¶
270 Charge to tax on rent receivable in connection with a UK section 39(4) concern¶
The charge to corporation tax on income applies to rent receivable in connection with a UK section 39(4) concern.271 Meaning of “rent receivable in connection with a UK section 39(4) concern”¶
Management expenses of owner of mineral rights¶
272 Deduction for management expenses of owner of mineral rights¶
Mineral royalties¶
F805273 Relief in respect of mineral royalties¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F805274 Meaning of “mineral lease or agreement” and “mineral royalties”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F805275 Extended meaning of “mineral royalties” etc in Northern Ireland¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F805276 Power to determine what counts as “mineral royalties”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 8 Rent receivable for UK electric-line wayleaves¶
Charge to tax on rent receivable for UK electric-line wayleaves¶
277 Charge to tax on rent receivable for a UK electric-line wayleave¶
The charge to corporation tax on income applies to rent receivable for a UK electric-line wayleave.278 Meaning of “rent receivable for a UK electric-line wayleave”¶
279 Extent of charge to tax¶
C176Chapter 9 Post-cessation receipts¶
Charge to tax on post-cessation receipts¶
280 Charge to tax on post-cessation receipts¶
The charge to corporation tax on income applies to post-cessation receipts arising from a UK property business.281 Extent of charge to tax¶
Meaning of “post-cessation receipts”¶
282 Basic meaning of “post-cessation receipt”¶
283 Other rules about what counts as a “post-cessation receipt”¶
- section 82(6) (contributions to local enterprise organisations or urban regeneration companies),
- section 101(3) (distribution of assets of mutual concerns),
- section 108(3) (receipt of benefits by donor or connected person),
- section 192 (debts paid after cessation), and
- section 193 (debts released after cessation), as qualified, where appropriate, by section 56(4) (car F658... hire).
284 Transfer of rights if transferee does not carry on UK property business¶
Deductions¶
285 Allowable deductions¶
Sections 196 and 197 apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business).Election to carry back¶
286 Election to carry back¶
Sections 198 to 200 apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business).Chapter 10 Supplementary¶
Priority rules¶
287 Provisions which must be given priority over this Part¶
Any receipt or other credit item, so far as it falls within—288 Priority between Chapters within this Part¶
Other supplementary provisions¶
289 Effect of company starting or ceasing to be within charge to corporation tax¶
290 Overseas property businesses and overseas land: adaptation of rules¶
291 Meaning of “lease” and “premises”¶
C152C40C170C117C75C91C35C80C61C65C96C264Part 5 Loan Relationships¶
Chapter 1 Introduction¶
Introduction¶
292 Overview of Part¶
293 Construction of references to profits or losses from loan relationships¶
294 Matters treated as loan relationships¶
How profits and deficits from loan relationships are dealt with¶
295 General rule: profits arising from loan relationships chargeable as income¶
296 Profits and deficits to be calculated using credits and debits given by this Part¶
Profits and deficits arising to a company from its loan relationships are to be calculated using the credits and debits given by this Part.297 Trading credits and debits to be brought into account under Part 3¶
298 Meaning of trade and purposes of trade¶
299 Charge to tax on non-trading profits¶
300 Method of bringing non-trading deficits into account¶
301 Calculation of non-trading profits and deficits from loan relationships: non-trading credits and debits¶
Chapter 2 Basic definitions¶
302 “Loan relationship”, “creditor relationship”, “debtor relationship”¶
303 “Money debt”¶
304 “Related transaction”¶
305 Payments, interest, rights and liabilities under a loan relationship¶
Chapter 3 The credits and debits to be brought into account: general¶
Introduction¶
306 Overview of Chapter¶
Matters in respect of which amounts are to be brought into account¶
306A Matters in respect of which amounts to be brought into account¶
General principles about the bringing into account of credits and debits¶
307 General principles about the bringing into account of credits and debits¶
Amounts recognised in determining a company's profit or loss¶
308 Amounts recognised in determining a company's profit or loss¶
309 Companies without GAAP-compliant accounts¶
310 Power to make regulations about recognised amounts¶
311 Amounts not fully recognised for accounting purposes: introduction¶
312 Determination of credits and debits where amounts not fully recognised¶
Accounting bases¶
313 Basis of accounting: “amortised cost basis”, “fair value accounting” and “fair value”¶
- “amortised cost”, in relation to assets or liabilities;
- “the effective interest method”, in relation to the measurement of assets or liabilities.
- “designated fair value hedge”;
- “hedged item”.
314 Power to make regulations about changes from amortised cost basis¶
Adjustments on change of accounting basis¶
315 Introduction to sections 316 and 318¶
316 Change of basis of accounting involving change of value¶
F1634317 Carrying value¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .318 Change of accounting basis following cessation of loan relationship¶
- “recognised deferred income”, in relation to a loan relationship, means the amount recognised in the company's balance sheet in accordance with generally accepted accounting practice as deferred income in respect of the profits which arose from the relationship or a related transaction in the cessation period, and
- “recognised deferred loss”, in relation to a loan relationship, means the amount so recognised as deferred loss in respect of the losses which so arose.
319 General power to make regulations about changes in accounting policy¶
Rules differing from generally accepted accounting practice¶
320 Credits and debits treated as relating to capital expenditure¶
320A Amounts recognised in other comprehensive income and not transferred to profit or loss¶
320B Hybrid capital instruments: amounts recognised in equity¶
F613321 Credits and debits recognised in equity¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .321A Restriction on debits resulting from release of loans to participators etc¶
322 Release of debts: cases where credits not required to be brought into account¶
323 Meaning of expressions relating to insolvency etc¶
323A Substantial modification: cases where credits not required to be brought into account¶
323B Insurers in financial difficulties: write-down orders¶
324 Restriction on debits resulting from revaluation¶
325 Restriction on credits resulting from reversal of disallowed debits¶
326 Writing off government investments¶
327 Disallowance of imported losses etc¶
Exchange gains and losses¶
328 Exchange gains and losses¶
F1774328A Arrangements that have a “one-way exchange effect”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1774328B Meaning of “relevant exchange gain” and “relevant exchange loss”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1774328C Meaning of “test day”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1774328D Counterfactual currency movement assumptions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1774328E Counterfactual currency movement assumptions: treatment of options¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1774328F Meaning of “option”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1774328G Meaning of “relevant contingent contract” and “operative condition”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1774328H Other interpretative provisions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Pre-loan relationship, abortive and pre-trading expenses¶
329 Pre-loan relationship and abortive expenses¶
330 Debits in respect of pre-trading expenditure¶
Pre-commencement debits of property businesses etc of non-UK resident companies¶
330ZA Debits referable to times before UK property business etc carried on¶
Company is not, or has ceased to be, party to loan relationship¶
330A Company is not, or has ceased to be, party to loan relationship¶
- “item of profit or loss” has the meaning it has for accounting purposes;
- “recognised” means recognised in accordance with generally accepted accounting practice;
- “related transaction”, in relation to a qualifying relationship, is to be read as if the references in section 304(1) and (2) to a loan relationship were to a qualifying relationship.
330B Exclusion of debit where relief allowed to another¶
A company is not to bring into account as a debit for the purposes of this Part as a result of section 330A an amount which—330C Avoidance of double charge¶
Company ceasing to be party to loan relationship¶
F692331 Company ceasing to be party to loan relationship¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F692332 Repo, stock lending and other transactions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Company moving abroad¶
333 Company ceasing to be UK resident¶
334 Non-UK resident company ceasing to hold loan relationship for section 333(2) purposes¶
C48C109C40C230C242Chapter 4 Continuity of treatment on transfers within groups or on reorganisations¶
Application of this Chapter¶
335 Introduction to Chapter¶
C245336 Transfers of loans on group transactions¶
337 Transfers of loans on insurance business transfers¶
338 Meaning of company replacing another as party to loan relationship¶
339 Issues of new securities on certain cross-border reorganisations¶
Continuity of treatment: transfer of loan at notional carrying value¶
340 Group transfers and transfers of insurance business: transfer at notional carrying value¶
341 Transferor using fair value accounting¶
342 Issues of new securities on reorganisations: disposal at notional carrying value¶
- F784...
- “receiving company” has the meaning given in section 339(7).
343 Receiving company using fair value accounting¶
Transferee leaving group after replacing transferor as party to loan relationship¶
344 Introduction¶
- “the relevant 6 year period” means the period of 6 years following—
- in a case where section 340 applies because of a transaction within section 336(2) (“case A”), that transaction, or
- in a case where section 340 applies because of a series of transactions within section 336(3) (“case B”), the last transaction of that series,
- “the relevant group” means—
- in case A, the group mentioned in section 336(2), and
- in case B, the group mentioned in section 336(3), and
- “the relevant loan relationship” means the loan relationship mentioned in section 336(1)(b).
C174C149345 Transferee leaving group otherwise than because of exempt distribution¶
346 Transferee leaving group because of exempt distribution¶
Disapplication of Chapter where transferor party to avoidance¶
F1535347 Disapplication of Chapter where transferor party to avoidance¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 5 Connected companies relationships: introduction and general¶
348 Introduction: meaning of “connected companies relationship”¶
C186349 Application of amortised cost basis to connected companies relationships¶
F922350 Companies beginning to be connected¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F922351 Companies ceasing to be connected¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .352 Disregard of related transactions¶
352A Exclusion of credits on reversal of disregarded loss¶
C127352B Eliminating tax mismatch for loan relationships with qualifying link¶
C120C40C75Chapter 6 Connected companies relationships: impairment losses and releases of debts¶
Introduction¶
353 Introduction to Chapter¶
Exclusion of debits for impaired or released connected companies debts¶
354 Exclusion of debits for impaired or released connected companies debts¶
355 Cessation of connection¶
356 Exception to section 354: swapping debt for equity¶
357 Exception to section 354: insolvent creditors¶
Exclusion of credits for connected companies debts on release or reversal of impairments¶
C88358 Exclusion of credits on release of connected companies debts: general¶
359 Exclusion of credits on release of connected companies debts during creditor's insolvency¶
360 Exclusion of credits on reversal of impairments of connected companies debts¶
Deemed debt releases on impaired debts becoming held by connected company¶
361 C75Acquisition of creditor rights by connected company at undervalue¶
F1440361A The corporate rescue exception¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1440361B The debt-for-debt exception¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .361C C75The equity-for-debt exception¶
361D Corporate rescue: debt released shortly after acquisition¶
362 C75Parties becoming connected where creditor's rights subject to impairment adjustment etc ¶
- “the pre-connection carrying value in D's accounts” means the amount that would be the carrying value of the liability representing the loan relationship in D's accounts if a period of account had ended immediately before C and D became connected, and
- “the pre-connection carrying value in C's accounts” means—
- in any case where C was a party to the loan relationship as creditor on the last day of the period of account ending immediately before the one in which C and D became connected, the cost of the asset representing the loan relationship which would be given on that day on an amortised cost basis of accounting, and
- in any other case, the amount or value of any consideration given by C for the acquisition of the asset representing the loan relationship.
362A Corporate rescue: debt released shortly after connection arises¶
C137C75363 C75Companies connected for sections 361 to 362A¶
363A Arrangements for avoiding section 361 or 362¶
C120C40Chapter 7 Group relief claims involving impaired or released consortium debts¶
364 Introduction to Chapter¶
- group relief under Part 5 of CTA 2010 (see section 97(2) of that Act), and
- group relief for carried-forward losses under Part 5A of CTA 2010 (see section 188AA(4) of that Act).
365 Reduction of impairment loss debits where group relief claimed¶
366 Effect where credit for release brought into account on amortised cost basis¶
367 Reduction of credits exceeding impairment losses¶
368 Reduction of claims where there are earlier net consortium debits¶
369 Carry forward of claims where there are no net consortium debits¶
370 Group accounting periods¶
371 Interpretation¶
- “consortium company” means a trading company, as defined by section 185(1) of CTA 2010, that is owned by a consortium or a holding company that is so owned,
- “debtor consortium company” has the same meaning as in section 364 (see section 364(2)),
- “group accounting period” is to be read in accordance with section 370,
- “group member” has the same meaning as in section 364 (see section 364(2)),
- “group relief” has the meaning given by section 364(4),
- “holding company” has the same meaning as in Part 5 of CTA 2010 (see section 185(2) of that Act),
- “member”, in relation to a consortium, has the same meaning as in Part 5 of CTA 2010 (see section 153(2) of that Act),
- “member company” has the same meaning as in section 364 (see section 364(2)),
- “net consortium debit” is to be read in accordance with section 365(2) and (3),
- “relevant consortium creditor relationship” is to be read in accordance with section 364(2), and
- “subsidiary”, in relation to a company which is a holding company, means a trading company (as defined by section 185(1) of CTA 2010) that, by reference to that holding company, is owned by a consortium by virtue of section 153(3) of that Act.
C120C40Chapter 8 Connected parties relationships: late interest¶
372 Introduction to Chapter¶
373 Late interest treated as not accruing until paid in some cases¶
F768C62374 Connection between debtor and person standing in position of creditor¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C16375 Loans to close companies by participators etc¶
376 Interpretation of section 375¶
- “CIS-based close company” means a company which would not be a close company apart from the rights and powers of one or more partners in a CIS limited partnership being attributed to another of the partners under section 451(4) to (6) of CTA 2010 because of section 448(1)(a) of that Act,
- “CIS limited partnership” means a limited partnership—
- which is a collective investment scheme, or
- which would be a collective investment scheme if it were not a body corporate,
- “non-qualifying territory” has the meaning given by section 173 of TIOPA 2010,
- “resident for tax purposes” means liable, under the law of the non-qualifying territory, to tax there by reason of domicile, residence or place of management, and
- “small or medium-sized enterprise” has the meaning given by section 172 of TIOPA 2010.
F586C128377 Party to loan relationship having major interest in other party¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .378 Loans by trustees of occupational pension schemes¶
C72379 Persons indirectly standing in the position of creditor¶
Chapter 9 Partnerships involving companies¶
380 Partnerships involving companies¶
381 Determinations of credits and debits by company partners: general¶
382 Company partners using fair value accounting¶
383 Lending between partners and the partnership¶
384 Treatment of exchange gains and losses¶
385 Company partners' shares where firm owns deeply discounted securities¶
C75Chapter 10 Insurance companies¶
Introduction¶
386 Overview of Chapter¶
Treatment of deficit on basic life assurance and general annuity business¶
387 C75Treatment of deficit on basic life assurance and general annuity business: introduction¶
388 C75Basic rule: deficit set off against income and gains of deficit period¶
389 C75Claim to carry back deficit¶
390 C75Meaning of “available profits”¶
391 C75Carry forward of surplus deficit to next accounting period¶
Exclusion of loan relationships of members of Lloyd's¶
392 Exclusion of loan relationships of members of Lloyd's¶
F473...¶
F473393 General rules for some debtor relationships¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F36394 Special rules for some debtor relationships¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 11 Other special kinds of company¶
Investment trusts' and venture capital trusts' creditor relationships¶
395 Investment trusts: profits or losses of a capital nature¶
396 Venture capital trusts: profits or losses of a capital nature¶
Credit unions¶
397 Credit unions¶
C75C35C96Chapter 12 Special rules for particular kinds of securities¶
Introduction¶
398 Overview of Chapter¶
Index-linked gilt-edged securities¶
399 C75 Basic rules ¶
- “index-linked gilt-edged securities” means any gilt-edged securities under which the amounts of the payments are determined wholly or partly by reference to an index of prices published by the Statistics Board;
- “relevant prices index”, in relation to an index-linked gilt-edged security, means the index of prices by reference to which the amounts of the payments under the security are wholly or partly determined.
C64C75400 C75 Adjustments for changes in index ¶
C64C75400A C75Adjustments for changes in index: relevant hedging schemes¶
C64C75400B C75Interpretation of section 400A: economic profits and losses¶
C64C75400C C75Meaning of “associated with”¶
Other gilt-edged securities¶
401 C75Gilt strips¶
where—
A is the market value of the security at the time of the exchange,
B is the market value of the strip at that time, and
C is the total of the market values at that time of all the strips received in the exchange.
402 C75Market value of securities¶
403 C75Meaning of “strip”¶
404 C75Restriction on deductions etc relating to FOTRA securities¶
405 C75Certain non-UK residents with interest on 3½% War Loan 1952 Or After¶
where—
C is the cost of acquisition of the initial holding (if any) and any holdings acquired during the accounting period,
AH is the average holding in that period, and
TH is the total of the initial holding (if any) and any holdings acquired during the accounting period.
Deeply discounted securities: connected companies and close companies¶
C139406 Introduction¶
F841C139407 Postponement until redemption of debits for connected companies' deeply discounted securities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F185C139408 Companies connected for section 407¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C139409 Postponement until redemption of debits for close companies' deeply discounted securities¶
C139410 Exceptions to section 409¶
- “CIS-based close company” means a company that would not be a close company apart from the rights and powers of one or more partners in a CIS limited partnership being attributed to another of the partners under section 451(4) to (6) of CTA 2010 because of section 448(1)(a) of that Act,
- “CIS limited partnership” means a limited partnership—
- which is a collective investment scheme, or
- which would be a collective investment scheme if it were not a body corporate,
- “issuing company” has the same meaning as in section 409 (see subsection (1)(a) of that section),
- “non-qualifying territory” has the meaning given by section 173 of TIOPA 2010 (provision not at arm's length),
- “resident for tax purposes” means liable, under the law of the non-qualifying territory, to tax there by reason of domicile, residence or place of management, and
- “small or medium-sized enterprise” has the meaning given by section 172 of TIOPA 2010.
C139411 Interpretation of section 409¶
C139412 Persons indirectly standing in the position of creditor¶
Funding bonds¶
413 Issue of funding bonds¶
414 Redemption of funding bonds¶
Derivatives¶
C183C35C96C166415 C35C96Loan relationships with embedded derivatives¶
C157C35416 C35Election for application of sections 415 and 585¶
- “first relevant period of account”, in relation to a company, means the first period of account of the company beginning on or after 1 January 2005 (the first period in relation to which section 94A of FA 1996 (which is rewritten in section 415) had effect),
- “old UK GAAP” means UK generally accepted accounting practice as it applied for periods of account beginning before 1 January 2005, and
- “new UK GAAP” means UK generally accepted accounting practice as it applies for periods of account beginning on or after that date.
417 Further provisions about elections under section 416¶
418 Loan relationships involving connected debtor and creditor where debits exceed credits¶
418A Cases involving host contract¶
419 Section 418: supplementary¶
Options etc¶
420 Assumptions where options etc apply¶
Hybrid capital instruments¶
420A Amounts payable in respect of hybrid capital instruments¶
C40Chapter 13 European cross-border transfers of business¶
Introduction¶
421 Introduction to Chapter¶
- “relevant state” means the United Kingdom or a member State;
- “the transfer of business” means the transfer of business mentioned in subsection (3)(a), (4)(a) or (5)(a),
- “transferee” has the same meaning as in subsection (3), (4) or (5), and
- “the transferor” has the same meaning as in subsection (3), (4) or (5).
Transfers of loan relationships at notional carrying value¶
422 Transfer of loan relationship at notional carrying value¶
423 Transferor using fair value accounting¶
424 Reorganisations involving loan relationships¶
- F35...
- “original holder” means a person holding the original shares immediately before the reorganisation,
- “original shares” has the meaning given by section 126(1) of TCGA 1992 (application of sections 126 to 131 of that Act), and
- “reorganisation” includes anything to which sections 127 to 130 of that Act apply as if it were a reorganisation.
425 Original holder using fair value accounting¶
- “successor creditor company” means a company in relation to which the loan relationship constituting or included in the original shares is a creditor relationship immediately after the reorganisation, and
- “original holder” and “original shares” have the same meaning as in section 424.
Exception for tax avoidance cases¶
426 Tax avoidance etc¶
C210C40427 C40Procedure on application for clearance¶
C12C40428 C40Decision on application for clearance¶
Transparent entities¶
429 Disapplication of Chapter where transparent entities involved¶
Interpretation¶
430 Interpretation¶
Chapter 14 European cross-border mergers¶
Introduction¶
431 Introduction to Chapter¶
432 Meaning of “the transferee” and “transferor”¶
Transfers of loan relationships at notional carrying value¶
433 Transfer of loan relationship at notional carrying value¶
434 Transferor using fair value accounting¶
435 Reorganisations involving loan relationships¶
- F638...
- “original holder” means a person holding the original shares immediately before the reorganisation,
- “original shares” has the meaning given by section 126(1) of TCGA 1992 (application of sections 126 to 131 of that Act), and
- “reorganisation” includes anything to which sections 127 to 130 of that Act apply as if it were a reorganisation.
436 Original holder using fair value accounting¶
- “successor creditor company” means a company in relation to which the loan relationship constituting or included in the original shares is a creditor relationship immediately after the reorganisation, and
- “original holder” and “original shares” have the same meaning as in section 435.
Exception for tax avoidance cases¶
437 Tax avoidance etc¶
Transparent entities¶
438 Disapplication of Chapter where transparent entities involved¶
- “new holding” has the meaning given by section 126(1) of TCGA 1992 (application of sections 126 to 131 of that Act), and
- “transparent entity” means a company which is resident in a member State F1478... and does not have an ordinary share capital.
Interpretation¶
439 Interpretation¶
- “company” means any entity listed as a company in Part A of Annex I to the Mergers Directive, and
- “co-operative society” means a society registered under the Co-operative and Community Benefit Societies Act 2014 or a similar society governed by the law of a member State F1475....
C65Chapter 15 Tax avoidance¶
Introduction¶
440 Overview of Chapter¶
Unallowable purposes and tax relief schemes¶
C194C235441 Loan relationships for unallowable purposes¶
442 Meaning of “unallowable purpose”¶
F470443 Restriction of relief for interest where tax relief schemes involved¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transactions not at arm's length: general¶
444 Transactions not at arm's length: general¶
445 Disapplication of section 444 where Part 4 of TIOPA 2010 applies¶
446 Bringing into account adjustments made under Part 4 of TIOPA 2010¶
Non-market loans¶
446A Non-market loans¶
- “discount” means the difference between the two amounts referred to in subsection (1)(b);
- “non-qualifying territory” has the meaning given in section 173 of TIOPA 2010;
- “non-taxing non-qualifying territory” means a non-qualifying territory under whose law companies are not liable to tax by reason of domicile, residence or place of management;
- “resident for tax purposes” means liable, under the law of the non-qualifying territory, to tax there by reason of domicile, residence or place of management.
Transactions not at arm's length: exchange gains and losses¶
F2202447 Exchange gains and losses on debtor relationships: loans disregarded under Part 4 of TIOPA 2010¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .448 C65Exchange gains and losses on debtor relationships: equity notes where holder associated with issuer¶
F2168449 Exchange gains and losses on creditor relationships: no corresponding debtor relationship¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2168450 Meaning of “corresponding debtor relationship”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2168451 Exception to section 449 where loan exceeds arm's length amount¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .452 C65Exchange gains and losses where loan not on arm's length terms¶
Connected parties deriving benefit from creditor relationships¶
F1282453 Connected parties deriving benefit from creditor relationships¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Tax advantages from resetting interest rates (“reset bonds”)¶
F1195454 Application of fair value accounting: reset bonds etc¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Disposals for consideration not fully recognised by accounting practice¶
F1195455 Disposals for consideration not fully recognised by accounting practice¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Derecognition¶
455A Debits arising from derecognition of creditor relationships¶
Counteracting avoidance arrangements¶
455B Counteracting effect of avoidance arrangements¶
455C Interpretation of section 455B¶
455D Examples of results that may indicate exclusion not applicable¶
Chapter 16 Non-trading deficits: pre-1 April 2017 deficits and charities¶
456 Introduction to Chapter¶
457 Basic rule for deficits: carry forward to accounting periods after deficit period¶
458 Claim to carry forward deficit to later accounting periods¶
459 Claim to set off deficit against profits of deficit period or earlier periods¶
460 Time limits and procedure for claims under section 459(1)¶
461 Claim to set off deficit against other profits for the deficit period¶
462 Claim to carry back deficit to earlier accounting periods¶
463 Profits available for relief under section 462¶
- “the permitted period” means the period of 12 months immediately before the deficit period, and
- “prior relief” means a relief which subsection (5) provides must be given before relief under section 462.
C239Chapter 16A Non-trading deficits: post 1 April 2017 deficits¶
463A Introduction to Chapter¶
463B Claim to set off deficit against profits of deficit period or earlier periods¶
463C Time limits for claims under section 463B(1)¶
463D Claim to set off deficit against profits for the deficit period¶
463E Claim to carry back deficit to earlier periods¶
463F Profits available for relief under section 463E¶
- “the permitted period” means the period of 12 months immediately before the deficit period, and
- “prior relief” means a relief which subsection (5) provides must be given before relief under section 463E.
463G Carry forward of unrelieved deficit against total profits¶
- “company with investment business” has the same meaning as in Part 16 (see section 1218B);
- “excluded accounting period” has the meaning given by section 269ZG of CTA 2010;
- “general insurance company” is to be interpreted in accordance with section 269ZG of CTA 2010;
- “shock loss” has the meaning given by section 269ZK of CTA 2010;
- “Solvency 2 insurance company” means an insurance company as defined in section 269ZP(2) of CTA 2010.
463H Carry forward of unrelieved deficit against non-trading profits¶
463I Re-application of section 463G if any deficit remains after previous application¶
C40Chapter 17 Priority rules¶
464 C40Priority of this Part for corporation tax purposes¶
C23C107465 Exclusion of distributions except in tax avoidance cases¶
C75Chapter 18 General and supplementary provisions¶
Changes in accounting standards¶
465A Power to make regulations where accounting standards change¶
- “accounting body” means the International Accounting Standards Board or the Accounting Standards Board, or a successor body to either of those Boards;
- “accounting standard” includes any statement of practice, guidance or other similar document;
- “pre-commencement period”, in relation to regulations, means an accounting period, or part of an accounting period, which begins before the regulations are made.
Tax-adjusted carrying value¶
465B “Tax-adjusted carrying value”¶
Connections between persons¶
C133C13C151C168C75C187466 C75Companies connected for an accounting period¶
C13C151C168C75467 C75Connections where partnerships are involved¶
C13C151C168C75468 C75Connection between companies to be ignored in some circumstances¶
C13C151C168C75469 C75Creditors who are financial traders¶
C13C151C168C75470 C75Section 469: supplementary provisions¶
C13C151C168C75471 C75Creditors who are insurance companies carrying on BLAGAB¶
C25C75472 C75Meaning of “control”¶
C213C78C75C147C199473 C75Meaning of “major interest”¶
C207C106C75C147C199474 C75Treatment of connected companies and partnerships for section 473¶
475 C75Meaning of expressions relating to exchange gains and losses¶
Meaning of “hedging relationship”¶
475A “Hedging relationship”¶
Meaning of “matched”¶
475B Meaning of “matched”¶
Meaning of “hybrid capital instrument”¶
C105475C Meaning of “hybrid capital instrument”¶
Other general definitions¶
476 Other definitions¶
- “accounting policy”, in relation to a company, means the principles, bases, conventions, rules and practices that the company applies in preparing and presenting its financial statements,
- “alternative finance arrangements” has the meaning given in section 501(2),
- “associate” has the meaning given by section 448 of CTA 2010,
- “collective investment scheme” has the meaning given by section 235 of FISMA 2000,
- “debt” includes a debt the amount of which is to be ascertained by reference to matters which vary from time to time,
- “equity instrument” has the meaning it has for accounting purposes,
- “fair value” has the meaning it has for accounting purposes,
- “gilt-edged securities” means any securities which—
- are gilt-edged securities for the purposes of TCGA 1992 (see Schedule 9 to that Act), or
- will be such securities on the making of any order under paragraph 1 of Schedule 9 to that Act the making of which is anticipated in the prospectus under which they are issued,
- “impairment” includes uncollectability,
- “impairment loss” means a debit in respect of the impairment of a financial asset,
- “income statement” has the meaning it has for accounting purposes,
- “international organisation” has the meaning given in subsection (2) (and also see subsection (3)),
- “loan” includes any advance of money and related expressions are to be read accordingly,
- “non-trading credit” and “non-trading debit” are to be read in accordance with section 301 (but also see sections 330 and 482(1)),
- “profit-sharing arrangements”, in relation to a firm, has the meaning given in section 1262(4) (allocation of firm's profits or losses between partners),
- “ release debit ”, in relation to a company, means a debit in respect of a release by the company of a liability under a creditor relationship of the company,
- “relevant contract” has the same meaning as in Part 7 (see section 577),
- “share”, in relation to a company, means any share in the company under which an entitlement to receive distributions may arise (except as provided in section 522(6)), but does not include a share in a building society,
- “statement of changes in equity” has the meaning it has for accounting purposes,
- “statement of comprehensive income” has the meaning it has for accounting purposes,
- “statement of income and retained earnings” has the meaning it has for accounting purposes,
- “statement of recognised income and expense” has the meaning it has for accounting purposes,
- “statement of total recognised gains and losses” has the meaning it has for accounting purposes,
- “tax advantage”, except in the expression “loan-related tax advantage”, has the meaning given by section section 1139 of CTA 2010,
- “this Part” is to be read in accordance with section 294(2), and
- “trade” and “purposes of trade” are to be read in accordance with section 298.
C265Part 6 Relationships treated as loan relationships etc¶
Chapter 1 Introduction¶
477 Overview of Part¶
Chapter 2 Relevant non-lending relationships¶
Introduction: meaning of “relevant non-lending relationship” etc¶
478 Relevant non-lending relationships: introduction¶
479 Relevant non-lending relationships not involving discounts¶
480 Relevant non-lending relationships involving discounts¶
Application of Part 5 to relevant non-lending relationships¶
481 Application of Part 5 to relevant non-lending relationships¶
482 Miscellaneous rules about amounts to be brought into account because of this Chapter¶
Meaning of “money debt” and “interest” in this Chapter¶
483 Exchange gains and losses: amounts treated as money debts¶
484 Provision not at arm's length: meaning of “interest” and “money debt”¶
Exclusions¶
485 Exclusion of debts where profits or losses within Part 7 or 8¶
This Chapter does not apply to a debt in respect of which profits or losses (if any) fall to be brought into account under—486 Exclusion of exchange gains and losses in respect of tax debts etc¶
C150Chapter 2A Disguised interest¶
486A C150Overview¶
486B C150Disguised interest to be regarded as profit from loan relationship¶
C180486C C150Exclusion where return otherwise taxable¶
C180486D Exclusion where arrangement has no tax avoidance purpose¶
C180486E C150Excluded shares¶
Chapter 2B Transferred income streams¶
486F Introduction to Chapter¶
486G Consideration to be treated as loan relationship¶
Chapter 3 OEICs, unit trusts and offshore funds¶
Introduction¶
487 Overview of Chapter¶
488 Meaning of “open-ended investment company” etc¶
489 Meaning of “offshore fund” etc¶
Sections 355 to 363 of TIOPA 2010 (meaning of “offshore fund” and application to parts of umbrella funds and classes of interests in offshore funds) apply for the purposes of this Chapter as they apply for the purposes of Part 8 of that Act.Holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights¶
C112C118490 Holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights¶
491 Holding coming within section 490: opening valuations¶
492 Holding coming within section 490: calculation to undo avoidance¶
- “arrangements” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions, and
- “relevant fund” means—
- the open-ended investment company, unit trust scheme or offshore fund in which the relevant holding is held, or
- an open-ended investment company, unit trust scheme or offshore fund in which a relevant fund has a holding.
The qualifying investments test¶
493 The qualifying investments test¶
494 Meaning of “qualifying investments”¶
- “contract for differences” has the same meaning as in Part 7 (derivative contracts) (see section 582),
- “diminishing shared ownership arrangements” means arrangements to which section 504 applies,
- “hedging relationship” has the meaning given by section 496,
- “qualifying holding” has the meaning given by section 495(1),
- “security” does not include shares in a company, and
- “underlying subject matter” has the same meaning as in Part 7 (derivative contracts) (see section 583).
495 Qualifying holdings¶
496 Meaning of “hedging relationship”¶
Power to change investments that are qualifying investments¶
497 Power to change investments that are qualifying investments¶
Chapter 4 Building Societies¶
C33498 Building society dividends and interest¶
- “building society dividends” means dividends payable in respect of shares in a building society,
- “building society interest” means interest payable in respect of shares in, deposits with, or loans to, a building society,
- “certified SAYE savings arrangement” has the meaning given by section 703 of ITTOIA 2005, and
- “dividend” includes any distribution, however described.
Chapter 5 Registered societies¶
499 Registered society payments treated as interest under loan relationship¶
500 Exclusion of interest where failure to make return¶
Chapter 6 Alternative finance arrangements¶
Introduction¶
501 Introduction to Chapter¶
502 Meaning of “financial institution”¶
Arrangements that are alternative finance arrangements¶
503 Purchase and resale arrangements¶
- “the first purchase price” means the amount paid by the first purchaser in respect of the purchase, F472...
- “the second purchase price” means the amount payable by the second purchaser in respect of the sale.
- “article 36H agreement” has the meaning given by article 36H(4) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, and
- “borrower” and “lender” are to be construed in accordance with article 36H(9) of that Order.
504 Diminishing shared ownership arrangements : initial acquisition ¶
- “article 36H agreement” has the meaning given by article 36H(4) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001;
- “borrower” and “lender” are to be construed in accordance with article 36H(9) of that Order;
- “regulated home purchase plan provider” means a person who—
- is carrying on the regulated activity specified in article 63F(1) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (entering into regulated home purchase plans as home purchase provider), and
- has permission under Part 4A of FISMA 2000 to do so.
504A Diminishing shared ownership arrangements: refinancing¶
505 Deposit arrangements¶
506 Profit share agency arrangements¶
507 Investment bond arrangements¶
- “regulated recognised stock exchange” means a recognised stock exchange that is regulated in the United Kingdom, the European Economic Area or Gibraltar;
- “multilateral trading facility” means—
- a UK multilateral trading facility within the meaning given by Article 2.1(14A) of Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments,
- an EU multilateral trading facility within the meaning given by Article 2.1(14B) of that Regulation, and
- a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.
508 Provision not at arm's length: exclusion of arrangements from sections 503 to 507¶
Treatment as loan relationships¶
509 Application of Part 5: general¶
510 Application of Part 5 to particular alternative finance arrangements¶
- “the customer” has the same meaning as in section 504 (see subsection (1) of that section) or 504A (see subsection (1) or (2) of that section),
- “the depositor” has the same meaning as in section 505 (see subsection (1) of that section),
- “the financier” has the same meaning as in section 504 (see subsection (1) of that section) or 504A (see subsection (1) or (2) of that section),
- F2120...
- F2120...
- “the first purchaser” has the same meaning as in section 503 (see subsection (1) of that section),
- “the first purchase price” has the same meaning as in section 503 (see subsection (3) of that section),
- “the principal” has the same meaning as in section 506 (see subsection (1) of that section), and
- “the second purchaser” has the same meaning as in section 503 (see subsection (1) of that section).
Meaning of “alternative finance return”¶
511 Purchase and resale arrangements¶
512 Diminishing shared ownership arrangements¶
513 Other arrangements¶
Treatment for other tax purposes¶
514 Exclusion of alternative finance return from consideration for sale of assets¶
515 Diminishing shared ownership arrangements : further provision ¶
- “the asset” means the asset in which beneficial interest is acquired and disposed of under the diminishing shared ownership arrangements;
- “the customer” and “the financier” have the same meaning as in section 504 or 504A;
- “termination”, in relation to a lease, has the meaning given by section 70YI of CAA 2001.
515A Diminishing shared ownership arrangements: further provision in respect of refinancing¶
516 Treatment of principal under profit sharing agency arrangements¶
517 Treatment of bond-holder under investment bond arrangements¶
518 Investment bond arrangements: treatment as securities¶
519 C82Investment bond arrangements: other provisions¶
520 Provision not at arm's length: non-deductibility of relevant return¶
Power to extend this Chapter to other arrangements¶
F46521 Power to extend this Chapter to other arrangements¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 6A Shares accounted for as liabilities¶
521A Introduction to Chapter¶
521B Application of Part 5 to certain shares as rights under creditor relationship¶
C236521C Shares accounted for as liabilities¶
521D Excepted shares¶
521E Unallowable purpose¶
C195 521F Shares becoming or ceasing to be shares to which section 521B applies¶
Chapter 7 Shares with guaranteed returns etc¶
Consequences of section 523 applying or ceasing to apply¶
F1172534 Amounts to be brought into account where section 523 applies¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1172535 Shares ceasing to be shares to which section 523 applies¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 8 ¶
F338536 Introduction to Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F338537 Payments in return for capital contribution to partnership¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F338538 Change of partnership shares¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 9 Manufactured interest etc¶
539 Introduction to Chapter¶
- “manufactured interest”, in relation to a manufactured interest relationship, means an amount within subsection (3)(a), and
- “the real interest” means the interest mentioned in subsection (4)(a).
540 Manufactured interest treated as interest under loan relationship¶
C177541 Debits for deemed interest under stock lending arrangements disallowed¶
Chapter 10 Repos¶
Introduction¶
542 Introduction to Chapter¶
Creditor repos and creditor quasi-repos¶
543 Meaning of creditor repo¶
544 Meaning of creditor quasi-repo¶
545 Ignoring effect on lender etc of sale of securities¶
546 Charge on lender for finance return in respect of the advance¶
F1470547 Repo under arrangement designed to produce quasi-interest: tax avoidance¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Debtor repos and debtor quasi-repos¶
C201548 Meaning of debtor repo¶
C204549 Meaning of debtor quasi-repo¶
550 Ignoring effect on borrower of sale of securities¶
551 Relief for borrower for finance charges in respect of the advance¶
General provisions¶
552 General provisions about arrangements¶
553 Persons buying or selling for others¶
554 Power to modify this Chapter¶
- “modifications” include exceptions and omissions, and
- “repo” means—
- a debtor repo or debtor quasi-repo, or
- a creditor repo or creditor quasi-repo (including anything treated, as a result of section 547, as a creditor repo for the purposes of section 546).
555 Cases where section 554 applies: non-standard repos¶
Interpretation¶
C38C124C37C241C73C226C94C141556 Meaning of securities and similar securities¶
557 Meaning of person receiving an asset¶
For the purposes of this Chapter references to a person receiving any asset include the person—558 Interpretation of accounting expressions¶
559 Minor definitions¶
In this Chapter—- “advance”—
- in the case of a creditor repo, has the same meaning as in section 543,
- in the case of a creditor quasi-repo, has the same meaning as in section 544,
- in the case of a debtor repo, has the same meaning as in section 548, and
- in the case of a debtor quasi-repo, has the same meaning as in section 549,
- “arrangement” includes any agreement or understanding (whether or not it is legally enforceable),
- “creditor quasi-repo” has the meaning given by section 544,
- “creditor repo” has the meaning given by section 543,
- “debtor quasi-repo” has the meaning given by section 549,
- “debtor repo” has the meaning given by section 548,
- “discharge”, in relation to a liability, means the discharge of the liability in whole or in part (and “discharged” is to be read accordingly),
- “overseas dividend”, in relation to overseas securities, means any interest, dividend or other annual payment payable in respect of the securities, and
- “overseas securities” means shares, stock or other securities issued by—
- a government or public or local authority of a territory outside the United Kingdom, or
- any other body of persons not resident in the United Kingdom.
Chapter 11 Investment life insurance contracts¶
Introduction¶
560 Introduction to Chapter¶
561 Meaning of “investment life insurance contract”¶
- “capital redemption policy” means a contract made in the course of capital redemption business (as defined in section 56(3) of FA 2012),
- “purchased life annuity” means an annuity—
- granted for consideration in money or money's worth in the ordinary course of a business of granting annuities on human life, and
- payable for a term ending at a time ascertainable only by reference to the end of a human life (whether or not the annuity may in some circumstances end before or after the life), and
- “relevant excluded contract” means—
- an investment life insurance contract under a registered pension scheme,
- an investment life insurance contract purchased with sums or assets held for the purposes of a registered pension scheme, or
- a policy of life insurance issued in respect of an insurance made before 14 March 1989.
Investment life assurance contracts treated as creditor relationships¶
562 Contract to be loan relationship¶
563 Increased non-trading credits for BLAGAB and EEA taxed contracts¶
where—
NTC is the non-trading credit, and
AR is the appropriate rate for the accounting period.
564 Section 563: interpretation¶
565 Relevant amount where the relevant company uses fair value accounting¶
where—
PC is the profit from the contract (see subsections (3) and (4)), and
AR is the appropriate rate for the accounting period (as defined in section 563(6)).
where—
C is the amount payable as a result of the related transaction, and
FVC is the fair value of the contract immediately before the related transaction.
Old accounting period contracts¶
566 Introduction¶
- “the first accounting period” means the first accounting period of the company beginning on or after 1 April 2008, and
- “the old contract” means the contract mentioned in subsection (1).
567 Gains on deemed surrenders to be brought into account on related transactions¶
where—
P is the amount payable as a result of the related transaction, and
SAR is the amount which would have been payable on a surrender of all the rights under the old contract immediately before the related transaction.
568 Restriction on credits on old contracts: fair value accounting cases¶
569 Restriction on debits on old contracts: non-fair value accounting cases¶
C214C6C81C266Part 7 Derivative contracts¶
Chapter 1 Introduction¶
Introduction¶
570 Overview of Part¶
How profits and losses from derivative contracts are dealt with¶
571 General rule: profits chargeable as income¶
572 Profits and losses to be calculated using credits and debits given by this Part¶
573 Trading credits and debits to be brought into account under Part 3¶
574 Non-trading credits and debits to be brought into account under Part 5¶
Chapter 2 Contracts to which this Part applies¶
Introduction¶
575 Overview of Chapter¶
Meaning of “derivative contract” and other basic definitions¶
576 “Derivative contract”¶
577 “Relevant contract”¶
578 Relevant contracts of a company and being party to such contracts¶
579 The accounting conditions¶
580 “Option”¶
581 “Future”¶
582 “Contract for differences”¶
583 “Underlying subject matter”¶
Cases where companies treated as parties to relevant contracts¶
584 Hybrid derivatives with embedded derivatives¶
C181C244585 Loan relationships with embedded derivatives¶
586 Other contracts with embedded derivatives¶
Other contracts etc treated as derivative contracts¶
587 Contract relating to holding in OEIC, unit trust or offshore fund¶
588 Associated transaction treated as derivative contract¶
- section 526(2) (meaning of “non-qualifying share”), and
- section 532 (meaning of “associated transaction” and “the associated transactions condition”).
Exclusions from derivative contracts¶
589 Contracts excluded because of underlying subject matter: general¶
590 Disregard of subordinate or small value underlying subject matter¶
591 Conditions A to E mentioned in section 589(5)¶
592 Embedded derivatives treated as meeting condition in section 591 etc¶
- “the embedded derivative” means the relevant contract to which the company is treated as a party under section 584(2)(a) because of the hybrid derivative mentioned in subsection (1)(a), and
- “the host contract” means the relevant contract to which the company is treated as a party under section 584(2)(b) because of that hybrid derivative.
593 Contracts where part of underlying subject matter is excluded property¶
Chapter 3 Credits and debits to be brought into account: general¶
Introduction¶
594 Overview of Chapter¶
Matters in respect of which amounts are to be brought into account¶
594A Matters in respect of which amounts are to be brought into account¶
General principles¶
595 General principles about the bringing into account of credits and debits¶
596 Meaning of “related transaction”¶
Amounts recognised in determining a company's profit or loss¶
597 Amounts recognised in determining a company's profit or loss¶
598 Regulations about recognised amounts¶
599 Meaning of “amounts recognised for accounting purposes”¶
599A Amounts not fully recognised for accounting purposes: introduction¶
599B Determination of credits and debits where amounts not fully recognised¶
Application of fair value accounting¶
600 Contract which is or forms part of financial asset or liability¶
601 Contract relating to holding in OEIC, unit trust or offshore fund¶
602 Contract becoming one relating to holding in OEIC, unit trust or offshore fund¶
603 Associated transaction treated as derivative contract¶
Rules differing from generally accepted accounting practice¶
604 Credits and debits treated as relating to capital expenditure¶
604A Amounts recognised in other comprehensive income and not transferred to profit or loss¶
F1050605 Credits and debits recognised in equity¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Exchange gains and losses¶
606 Exchange gains and losses¶
F1244606A Arrangements that have a “one-way exchange effect”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1244606B Meaning of “relevant exchange gain” and “relevant exchange loss”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1244606C Meaning of “test day”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1244606D Counterfactual currency movement assumptions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1244606E Counterfactual currency movement assumptions: treatment of options¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1244606F Meaning of “option”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1244606G Meaning of “relevant contingent contract” and “operative condition”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1244606H Other interpretative provisions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Miscellaneous¶
607 Pre-contract or abortive expenses¶
C101607ZA Debits referable to times before UK property business etc carried on¶
607A Company is not, or has ceased to be, party to derivative contract¶
- “item of profit or loss” has the meaning it has for accounting purposes;
- “recognised” means recognised in accordance with generally accepted accounting practice;
- “related transaction”, in relation to a qualifying contract, is to be read as if the references in section 596(1) and (2) to a derivative contract were to a qualifying contract.
607B Exclusion of debit where relief allowed to another¶
A company is not to bring into account as a debit for the purposes of this Part as a result of section 607A any amount which—607C Avoidance of double charge¶
F1764608 Company ceasing to be party to derivative contract¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .609 Company ceasing to be UK resident¶
610 Non-UK resident company ceasing to hold derivative contract for section 609(2) purposes¶
611 Release under statutory insolvency arrangement of liability under derivative contract¶
No credit is required to be brought into account by a company in respect of the release of the company's liability to pay an amount under a derivative contract of the company if the release is part of a statutory insolvency arrangement.Chapter 4 Further provision about credits and debits to be brought into account¶
Introduction¶
612 Overview of Chapter¶
Adjustments on change of accounting basis¶
613 Introduction to sections 614 and 615¶
614 Change of basis of accounting involving change of value¶
615 Change of accounting policy after ceasing to be party to derivative contract¶
- “recognised deferred income”, in relation to a derivative contract, means the amount recognised in the company's balance sheet in accordance with generally accepted accounting practice as deferred income in respect of the profits which arose from the contract or a related transaction in the cessation period, and
- “recognised deferred loss”, in relation to a derivative contract, means the amount so recognised as deferred loss in respect of the losses which so arose.
Certain embedded derivatives¶
616 Disapplication of fair value accounting¶
- “the Disregard Regulations” means the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (S.I. 2004/3256), and
- “the original contract” means—
- the hybrid derivative as a result of which the company falls to be treated under section 584(2) (hybrid derivatives with embedded derivatives) as a party to the embedded derivative, or
- the contract within section 586(1) (other contracts with embedded derivatives) as a result of which the company falls to be treated under section 586(2) as a party to the embedded derivative.
617 Election for section 616 not to apply¶
618 Elections under section 617: groups of companies¶
Partnerships involving companies¶
619 Partnerships involving companies¶
620 Determination of credits and debits by company partners¶
621 Company partners using fair value accounting¶
Miscellaneous¶
622 Contracts ceasing to be derivative contracts¶
623 Index-linked gilt-edged securities with embedded contracts for differences¶
- “the host contract” means the loan relationship to which the company is treated as a party under section 415(2) (loan relationships with embedded derivatives) because of the creditor relationship mentioned in subsection (2), and
- “index-linked gilt-edged security” has the same meaning as in Part 5 (see section 399(4)).
Chapter 5 Continuity of treatment on transfers within groups¶
Introductory¶
624 Introduction to Chapter¶
Group member replacing another as party to derivative contract¶
C206C7C232C46625 Group member replacing another as party to derivative contract¶
626 Transactions to which section 625 applies¶
627 Meaning of company replacing another as party to derivative contract¶
Exceptions to section 625¶
C56C155628 Transferor using fair value accounting¶
- “discount” has the same meaning as in section 480 (relevant non-lending relationships involving discounts), and
- “the transferor” and “the transferee” have the same meaning as in section 625.
F681629 Tax avoidance¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transferee leaving group after replacing transferor as party to derivative contract¶
630 Introduction to sections 631 and 632¶
- “the relevant 6 year period” means the period of 6 years following—
- in a case where section 625 applies because of a transaction within section 626(2) (“case A”), that transaction, or
- in a case where section 625 applies because of a series of transactions within section 626(3) (“case B”), the last transaction of that series,
- “the relevant derivative contract” means the derivative contract mentioned in section 625(1),
- “the relevant group” means—
- in case A, the group mentioned in section 626(2),
- in case B, the group mentioned in section 626(3), and
- “the transferee” has the same meaning as in section 625.
C148C196631 Transferee leaving group otherwise than because of exempt distribution¶
632 Transferee leaving group because of exempt distribution¶
Chapter 6 Special kinds of company¶
Mutual trading companies¶
633 Mutual trading companies¶
For the purposes of this Part, activities carried on by a company in the course of any mutual trading are treated as not constituting the whole or any part of a trade.Insurance companies¶
634 Insurance companies¶
635 Creditor relationships: embedded derivatives which are options¶
636 Modifications of Chapter 5¶
Investment and venture capital trusts¶
637 Investment trusts: profits or losses of a capital nature¶
638 Venture capital trusts: profits or losses of a capital nature¶
Chapter 7 Chargeable gains arising in relation to derivative contracts¶
Introduction¶
639 Overview of Chapter¶
Some credits and debits not to be brought into account under Part 5¶
640 Credits and debits not to be brought into account under Part 5¶
Some derivative contracts to be taxed on a chargeable gains basis¶
641 Derivative contracts to be taxed on a chargeable gains basis¶
642 Exception from section 641¶
Derivative contracts to which sections 640 and 641 apply¶
643 Contracts relating to land or certain tangible movable property¶
644 Income to be left out of account in determining whether section 643 applies¶
645 Creditor relationships: embedded derivatives which are options¶
646 Exclusions from section 645¶
647 Meaning of certain expressions in section 645¶
648 Creditor relationships: embedded derivatives which are exactly tracking contracts for differences¶
649 Meaning of certain expressions in section 648¶
- R% is the percentage change (if any) over the relevant period in—
- (a) the value of the assets which are the underlying subject matter of the contract, or
- (b) any index of the value of those assets, and
- C is the amount falling to be regarded in accordance with generally accepted accounting practice as the cost of the asset representing the creditor relationship mentioned in section 648(2) on the date when that asset came into existence.
650 Property based total return swaps¶
Some credits and debits not to be brought into account under Part 3 or 5¶
651 Credits and debits not to be brought into account under Part 3 or Part 5¶
Issuers of securities with embedded derivatives: deemed options¶
652 Introduction to sections 653 to 655¶
653 Shares issued or transferred as a result of exercise of deemed option¶
654 Payment instead of disposal on exercise of deemed option¶
- “CV” means—
- if the company was a party to the debtor relationship mentioned in section 652(2) at the time it was created, the tax-adjusted carrying value of the option at that time, or
- if the company became a party to that relationship at a later time, the tax-adjusted carrying value of the option at that time,
- “X” means the amount paid by the debtor in fulfilment of the obligations under the debtor relationship reduced (but not below nil) by the fair value of the host contract at the date on which the option is exercised, and
- “the host contract” means the loan relationship to which the company is treated as a party under section 415(2) (loan relationships with embedded derivatives) because of the debtor relationship.
655 Ceasing to be party to debtor relationship when deemed option not exercised¶
- “CV” has the same meaning as in section 654,
- “Y” means—
- if the company ceases to be a party to the debtor relationship as a result of the redemption or repayment of the liability representing that relationship, the amount paid by the company, or
- otherwise, the consideration given by the company on its ceasing to be a party to that relationship,
in either case reduced (but not below nil) by the fair value of the host contract at the date on which it so ceases, and - “the host contract” has the same meaning as in section 654.
Issuers of securities with embedded derivatives: deemed contracts for differences¶
656 Introduction to section 658¶
657 Meaning of “exactly tracking contract” in section 656¶
- R% is the percentage change (if any) over the relevant period in—
- (a) the value of the assets which are the underlying subject matter of the contract, or
- (b) any index of the value of those assets, and
- C is the amount falling to be regarded in accordance with generally accepted accounting practice as the proceeds of issue of the liability which represents the debtor relationship mentioned in section 656(2).
658 Chargeable gain or allowable loss treated as accruing¶
Interpretation¶
659 Meaning of “relevant credits” and “relevant debits”¶
- N is the amount which is the notional principal amount in the case of the derivative contract, and
- R% is the percentage change (if any) in the capital value index over the relevant period.
Chapter 8 Further provision about chargeable gains and derivative contracts¶
Company ceasing to be party to certain contracts¶
660 Contract relating to holding in OEIC, unit trust or offshore fund¶
661 Contract which becomes derivative contract¶
Contracts ceasing to be derivative contracts¶
662 Contracts ceasing to be derivative contracts¶
Carry back of net losses on certain derivative contracts¶
663 Contracts to which section 641 applies¶
664 Meaning of certain expressions in section 663¶
- G is the sum of the amounts of any chargeable gains treated as accruing to the company in the period under section 641(3)(a) in respect of derivative contracts of the company (“section 641 gains”),
- L is the sum of the amounts of any allowable losses treated as accruing to the company in the period under section 641(3)(b) in respect of derivative contracts of the company (“section 641 losses”), and
- N is the sum of the amounts of any non-section 641 losses which would fall to be deducted in the period from section 641 gains, on the assumption in subsection (5).
where—
A is the number of days in the gains period which fall within the 24 month period mentioned in section 663(1)(c), and
B is the number of days in the gains period.
- “deducted” means deducted in accordance with section 8(1) of TCGA 1992 (company's total profits to include chargeable gains),
- “the gains period” has the same meaning as in section 663,
- “non-section 641 gains” means any chargeable gains accruing to the company in the accounting period, other than section 641 gains, and
- “non-section 641 losses” means any allowable losses of the company which may be deducted in the accounting period, other than section 641 losses.
Issuers of securities with embedded derivatives: equity instruments¶
665 Introduction to section 666¶
666 Allowable loss treated as accruing¶
- A is the amount paid as mentioned in section 665(5) reduced (but not below nil) by an amount equal to the fair value of the host contract at the time that amount is paid,
- B is the amount treated as the tax-adjusted carrying value of the relevant contract mentioned in section 665(4) at the time the company became a party to the debtor relationship mentioned in section 665(2), and
- “the host contract” means the loan relationship to which the company is treated as a party under section 415(2) (loan relationships with embedded derivatives) because of the debtor relationship.
Treatment of net gains and losses on exercise of option¶
670 Treatment of net gains and losses on exercise of option¶
671 Meaning of G, L and CV in section 670¶
- “the host contract” means the loan relationship to which the company is treated as a party under section 415(2) (loan relationships with embedded derivatives) because of the creditor relationship mentioned in section 645(2), and
- “relevant accounting period” means—
- the accounting period in which the disposal in question is made, or
- any previous accounting period.
Treatment of net gains and losses on disposal of certain embedded derivatives¶
672 Treatment of net gains and losses on disposal of certain embedded derivatives¶
673 Meaning of G, L and CV in section 672¶
- “the host contract” means the loan relationship to which the company is treated as a party under section 415(2) (loan relationships with embedded derivatives) because of the creditor relationship mentioned in section 648(2), and
- “relevant accounting period” means—
- the accounting period in which the disposal is made, or
- any previous accounting period.
Chapter 9 European cross-border transfers of business¶
Introduction¶
674 Introduction to Chapter¶
- “relevant state” means the United Kingdom or a member State;
- “the transfer of business” means the transfer of business mentioned in subsection (2)(a) or (3)(a),
- “transferee” has the same meaning as in subsection (2) or (3), and
- “the transferor” has the same meaning as in subsection (2) or (3).
Transfers of derivative contracts at notional carrying value¶
675 Transfer of derivative contract at notional carrying value¶
676 Transferor using fair value accounting¶
Exception for tax avoidance cases and clearances¶
677 Tax avoidance etc¶
678 Procedure on application for clearance¶
679 Decision on application for clearance¶
Transparent entities¶
680 Disapplication of Chapter where transparent entities involved¶
Interpretation¶
681 Interpretation¶
Chapter 10 European cross-border mergers¶
Introduction¶
682 Introduction to Chapter¶
683 Meaning of “the transferee” and “transferor”¶
Transfers of derivative contracts at notional carrying value¶
684 Transfer of derivative contract at notional carrying value¶
685 Transferor using fair value accounting¶
Exception for tax avoidance cases and clearances¶
686 Tax avoidance etc¶
Transparent entities¶
687 Disapplication of Chapter where transparent entities involved¶
Interpretation¶
688 Interpretation¶
- “company” means any entity listed as a company in Part A of Annex I to the Mergers Directive, and
- “co-operative society” means a society registered under the Co-operative and Community Benefit Societies Act 2014 or a similar society governed by the law of a member State F1725....
Chapter 11 Tax avoidance¶
Introduction¶
689 Overview of Chapter¶
Unallowable purposes¶
C153C193690 Derivative contracts for unallowable purposes¶
691 Meaning of “unallowable purpose”¶
692 Allowance of accumulated net losses¶
Transactions not at arm's length¶
693 Bringing into account adjustments under Part 4 of TIOPA 2010¶
F2216694 Exchange gains and losses¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .695 Transfers of value to connected companies¶
695A Disguised distribution arrangements involving derivative contracts¶
- “arrangements” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
- “group” has the meaning given by section 357GD of CTA 2010;
- “tax advantage” has the meaning given by section 1139 of CTA 2010.
Transactions with non-UK residents¶
696 Derivative contracts with non-UK residents¶
697 Exceptions to section 696¶
Disposals for consideration not fully recognised by accounting practice¶
F1803698 Disposals for consideration not fully recognised by accounting practice¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Derecognition¶
698A Debits arising from derecognition of derivative contracts¶
Counteracting avoidance arrangements¶
698B Counteracting effect of avoidance arrangements¶
698C Interpretation of section 698B¶
698D Examples of results that may indicate exclusion not applicable¶
Chapter 12 Priority rules¶
699 Priority of this Part for corporation tax purposes¶
700 Relationship of this Part to Part 5: loan relationships¶
Chapter 13 General and supplementary provisions¶
Power to amend certain provisions¶
701 Power to amend some provisions¶
- capital redemption policy,
- depositary receipt (in relation to shares),
- designated,
- intangible fixed asset,
- shares, and
- warrant.
Changes to accounting standards¶
701A Power to make regulations where accounting standards change¶
- “accounting body” means the International Accounting Standards Board or the Accounting Standards Board, or a successor body to either of those Boards;
- “accounting standard” includes any statement of practice, guidance or other similar document;
- “pre-commencement period”, in relation to regulations, means an accounting period (or part of an accounting period) which begins before the regulations are made.
Other general definitions¶
C211702 “Tax-adjusted carrying value”¶
703 “Chargeable asset”¶
704 “Creditor relationship” and “debtor relationship”¶
705 Expressions relating to exchange gains and losses¶
706 “Excluded body”¶
In this Part “excluded body” means—- an authorised unit trust,
- an investment trust,
- an open-ended investment company, or
- a venture capital trust.
707 “Hedging relationship”¶
708 “Plain vanilla contract”¶
In this Part “plain vanilla contract” means a relevant contract other than one to which a company is treated as being a party under—709 “Securities house”¶
In this Part “securities house” means a person—C26710 Other definitions¶
In this Part—- “accounting policy”, in relation to a company, means the principles, bases, conventions, rules and practices that the company applies in preparing and presenting its financial statements,
- “bank” means—
- the Bank of England,
- a person within section 1120(2)(b) of CTA 2010, or
- a firm within section 1120(2)(c) of CTA 2010,
- “capital redemption policy” means a contract made in the course of capital redemption business (as defined in section 56(3) of FA 2012),
- “contract of insurance” has the meaning given by section 64 of FA 2012,
- “contract of long-term insurance” has the meaning given by section 64 of FA 2012,
- “depositary receipt”, in relation to shares (as defined in this section), has the same meaning as it has in Part 4 of FA 1986 in relation to shares (within the meaning of that Part),
- “designated” has the meaning it has for accounting purposes,
- “equity instrument” has the meaning it has for accounting purposes,
- “fair value”, in relation to a derivative contract of a company, means the amount which, at the time as at which the value is to be determined, is the amount which the company would obtain from or, as the case may be, would have to pay to an independent person dealing at arm's length for—
- the transfer of the company's rights under the contract, and
- the release of all the company's liabilities under it,
- “fair value accounting” means a basis of accounting under which—
- assets and liabilities are measured in the company's balance sheet at their fair value, and
- changes in the fair value of assets and liabilities are recognised as items of profit or loss,
- “financial trader” means—
- a person who—
- is within section 31(1)(a), (b) or (c) of FISMA 2000, and
- has permission under that Act to carry on one or more of the activities specified in Article 14 and, in so far as it applies to that Article, Article 64 of the Financial Services and Markets Act (Regulated Activities) Order 2001 (S.I. 2001/544), or
- a person not within paragraph (a) who is approved by the Commissioners for Her Majesty's Revenue and Customs for the purposes of this section,
- “income statement” has the meaning it has for accounting purposes,
- “intangible fixed asset” has the same meaning as in Part 8 (intangible fixed assets), and sections 804 to 807 and 809 (assets wholly excluded from that Part) (and sections 800 to 802 so far as they relate to those sections) apply for the purposes of this Part as they apply for the purposes of that Part,
- “open-ended investment company” has the meaning given by section 613 of CTA 2010,
- “profit-sharing arrangements”, in relation to a firm, has the meaning given by section 1262(4) (allocation of firm's profits or losses between partners),
- “shares”, in relation to a company, means any shares in the company under which an entitlement to receive distributions may arise, including—
- a depositary receipt for shares under which such an entitlement may arise, and
- in the case of a company which has no share capital, any interests in the company possessed by members of the company,
- “statement of changes in equity” has the meaning it has for accounting purposes,
- F1279...
- “statement of income and retained earnings” has the meaning it has for accounting purposes,
- “statement of recognised income and expense” has the meaning it has for accounting purposes,
- “statement of total recognised gains and losses” has the meaning it has for accounting purposes, and
- “warrant” means an instrument which entitles the holder to subscribe for—
- shares in a company, or
- assets representing a loan relationship of a company,
whether or not the shares or assets exist or are identifiable.
C5C63C50C89C185C44C161Part 8 Intangible fixed assets¶
Chapter 1 Introduction¶
Introductory¶
711 Overview of Part¶
Basic definitions¶
712 “Intangible asset”¶
713 “Intangible fixed asset”¶
714 “Royalty”¶
In this Part “royalty” means a royalty in respect of the enjoyment or exercise of rights that constitute an intangible fixed asset.Goodwill¶
715 Application of this Part to goodwill¶
Accounting rules and definitions¶
716 “Recognised” amounts and “GAAP-compliant accounts”¶
717 Companies without GAAP-compliant accounts¶
718 GAAP-compliant accounts: reference to consolidated group accounts¶
719 Accounting value¶
In this Part “accounting value”, in relation to an asset, means the net book value (or carrying amount) of the asset recognised for accounting purposes.Chapter 2 Credits in respect of intangible fixed assets¶
720 Introduction¶
721 Receipts recognised as they accrue¶
722 Receipts in respect of royalties so far as not dealt with under section 721¶
723 Revaluation¶
where—
I is the increase,
WDV is the tax written-down value of the asset immediately before the revaluation, and
AV is the accounting value of the asset by reference to which the revaluation is carried out.
where—
D is the total debits previously brought into account for tax purposes in respect of the asset, and
C is the total credits so brought into account.
724 Negative goodwill¶
725 Reversal of previous accounting loss¶
where—
RG is the recognised gain,
D is the tax debit, and
RL is the reversed loss.
Chapter 3 Debits in respect of intangible fixed assets¶
726 Introduction¶
727 References to expenditure on an asset¶
728 Expenditure written off as it is incurred¶
729 Writing down on accounting basis¶
where—
L is the amount of the loss recognised for accounting purposes,
E is the amount of expenditure on the asset that is recognised for tax purposes, and
CE is the amount capitalised in respect of expenditure on the asset.
where—
L is the amount of the loss recognised for accounting purposes,
WDV is the tax written-down value of the asset (see section 742) immediately before the amortisation charge is made or, as the case may be, the impairment loss is recognised for accounting purposes, and
AV is the value of the asset recognised for accounting purposes immediately before the amortisation charge or, as the case may be, the impairment review.
730 Writing down at fixed rate: election for fixed-rate basis¶
731 Writing down at fixed rate: calculation¶
732 Reversal of previous accounting gain¶
where—
RL is the recognised loss,
PC is the previous credit, and
RG is the reversed gain.
Chapter 4 Realisation of intangible fixed assets¶
733 Overview of Chapter¶
734 Meaning of “realisation”¶
735 Asset written down for tax purposes¶
736 Asset shown in balance sheet and not written down for tax purposes¶
737 Apportionment in case of part realisation¶
where—
AVB is the accounting value immediately before the realisation, and
AVA is the accounting value immediately after the realisation.
738 Asset not shown in balance sheet¶
738A Realisation of assets previously subject to Northern Ireland rate¶
where—
E is the Northern Ireland element of the credit or debit (see subsection (5));
MR is the main rate for the financial year;
NIR is the Northern Ireland rate for the financial year.
- Step 1 Apportion the Northern Ireland element of the credit or debit (see subsection (5)) between the financial years on a time basis according to the respective lengths of the parts of the relevant period falling within those years.
- Step 2 Where an amount is apportioned under step 1 to a financial year in which the Northern Ireland rate is lower than the main rate, multiply that amount by the following fraction—where—MR is the main rate for the financial year;NIR is the Northern Ireland rate for the financial year.
- Step 3 To find the appropriate reduction, add together each amount determined under step 2.
739 Meaning of “proceeds of realisation”¶
740 Abortive expenditure on realisation¶
741 Meaning of “chargeable intangible asset” and “chargeable realisation gain”¶
Chapter 5 Calculation of tax written-down value¶
742 Asset written down on accounting basis¶
743 Asset written down at fixed rate¶
744 Effect of part realisation of asset¶
where—
WDVB is the tax written-down value of the asset immediately before the part realisation,
AVA is the accounting value of the asset immediately after the part realisation, and
AVB is the accounting value immediately before the part realisation.
Chapter 6 How credits and debits are given effect¶
Introductory¶
745 Introduction¶
746 “Non-trading credits” and “non-trading debits”¶
Trading etc credits and debits¶
747 Assets held for purposes of trade¶
748 Assets held for purposes of property business¶
749 Assets held for purposes of mines, transport undertakings, etc¶
750 Assets held for purposes falling within more than one section¶
If an asset is held—Non-trading credits and debits¶
751 Non-trading gains and losses¶
752 Charge to tax on non-trading gains on intangible fixed assets¶
The charge to corporation tax on income applies to non-trading gains arising to a company on intangible fixed assets.C227C4C28753 Treatment of non-trading losses¶
Chapter 7 Roll-over relief in case of realisation and reinvestment¶
When the relief is given¶
754 The relief: the “old asset” and “other assets”¶
755 Conditions relating to the old asset and its realisation¶
756 Conditions relating to expenditure on other assets¶
757 Claim for relief¶
A claim by a company for relief under this Chapter must specify—How the relief is given¶
758 How the relief is given: general¶
759 Determination of appropriate proportion of cost and adjusted cost¶
where—
AVB is the accounting value immediately before the part realisation, and
AVA is the accounting value immediately after the part realisation.
760 References to cost of asset where asset affected by change of accounting policy¶
761 Declaration of provisional entitlement to relief¶
762 Realisation and reacquisition¶
If a company realises an asset and subsequently reacquires it, this Chapter applies as if what is reacquired were a different asset from that previously realised.763 Disregard of deemed realisations and reacquisitions¶
Chapter 8 Groups of companies: introduction¶
Introductory¶
764 Meaning of “company”, “group” and “subsidiary”¶
Rules¶
765 General rule: a company and its 75% subsidiaries form a group¶
766 Only effective 51% subsidiaries of principal company to be members of group¶
767 Principal company cannot be 75% subsidiary of another company¶
768 Company cannot be member of more than one group¶
769 Continuity of identity of group¶
770 Continuity where group includes an SE¶
771 Meaning of “effective 51% subsidiary”¶
772 Equity holders and profits or assets available for distribution¶
, and
773 Supplementary provisions¶
C44Chapter 9 Application of this Part to groups of companies¶
Introductory¶
774 Overview of Chapter¶
Transfers within a group treated as tax-neutral¶
775 Transfers within a group¶
776 Meaning of “tax-neutral” transfer¶
Roll-over relief under Chapter 7 (realisation and reinvestment)¶
777 Relief on realisation and reinvestment: application to group member¶
778 Relief on reinvestment: acquisition of group company: introduction¶
779 Rules that apply to cases within section 778(1)¶
Company ceasing to be member of group¶
C169C69C44780 C44Deemed realisation and reacquisition at market value¶
781 C44Character of credits and debits brought into account as a result of section 780¶
782 C44Certain transferees of businesses etc not treated as leaving group¶
782A Company leaving group because of relevant share disposal¶
783 C44 Certain associated companies leaving group at the same time¶
784 C44Groups with a relevant connection¶
785 C44Principal company becoming member of another group¶
786 C44Character of credits and debits brought into account as a result of section 785¶
787 C44Company ceasing to be member of group because of exempt distribution¶
- “exempt distribution” means a distribution that is exempt because of section 1076 or 1077 of CTA 2010 (distributions involving shares in 75% subsidiaries), and
- “chargeable payment” has the meaning given in section 1088(1) of CTA 2010.
788 C44Provisions supplementing sections 780 to 787¶
789 C44Merger carried out for genuine commercial reasons¶
790 C44Provisions supplementing section 789¶
791 C44Application of roll-over relief in relation to degrouping charge¶
Reallocation of degrouping charge within group and recovery¶
792 Reallocation of charge within group¶
793 Further requirements about elections under section 792¶
793A Effect of election under section 792¶
794 Application of roll-over relief in relation to reallocated charge¶
795 Recovery of charge from another group company or controlling director¶
796 Interpretation of section 795¶
- “the relevant accounting period” is the accounting period in which the degrouping charge falls to be brought into account by A,
- “the relevant time” is—
- in a case within section 780, when A ceased to be a member of the group,
- in a case within section 785, when A ceased to meet the qualifying condition (within the meaning of that section), and
- if there has been an election under section 792, the time that would have been the relevant time under paragraph (a) or (b) had there been no such election, and
- “the relevant asset” is the asset in respect of which the degrouping charge arises.
- “director”, in relation to a company—
- has the meaning given by section 67(1) of ITEPA 2003 (read with section 67(2) of that Act) and
- includes any person falling within section 452(1) of CTA 2010 ,
- “controlling director”, in relation to a company, means a director of the company who has control of it, and
- “group” and “principal company” have the meaning that would be given by Chapter 8 if in that Chapter for references to 75% subsidiaries there were substituted references to 51% subsidiaries.
797 Recovery under section 795: procedure etc¶
798 Recovery under section 795: time limit¶
- “self-assessment” includes a self-assessment that supersedes a determination as a result of paragraph 40 of Schedule 18 to FA 1998, and
- “discovery assessment” means an assessment under paragraph 41(1) of that Schedule.
Disregard of payments between group members for reliefs¶
799 Disregard of payments between group members for reliefs¶
Chapter 10 Excluded assets¶
Introductory¶
800 Introduction¶
801 Right to dispose of or acquire excluded asset also excluded¶
So far as an asset of any description is excluded from this Part by this Chapter, an option or other right to acquire or dispose of an asset of that description is similarly excluded.802 Effect of partial exclusion¶
Assets wholly excluded from this Part¶
803 Non-commercial purposes etc¶
This Part does not apply to an intangible fixed asset so far as it is held—804 Assets for which capital allowances previously made¶
805 Rights over tangible assets¶
This Part does not apply to an intangible fixed asset so far as it represents—806 Financial assets¶
807 Rights in companies, trusts etc¶
807A Assets representing expenditure on separate creative production trade¶
This Part does not apply to an intangible fixed asset held by a company treated as carrying on a separate trade under any of Parts 14A to 15E (production of films, television programmes, video games, theatrical productions, orchestral concerts and museum and gallery exhibitions), so far as the asset represents expenditure of that separate trade.809 Oil licences¶
- “UK oil licence” means a licence under—
- Part 1 of the Petroleum Act 1998 (c. 17) (“the 1998 Act”), or
- the Petroleum Production (Northern Ireland) Act 1964 (c. 28 (N.I.)) (“the 1964 Act”),
authorising the winning of oil, and - “foreign oil concession” means any right that—
- is a right to search for or win oil that exists in its natural condition in a place to which neither the 1998 Act nor the 1964 Act applies, and
- is conferred or exercisable (whether or not under a licence) in relation to a particular area.
Assets excluded from this Part except as respects royalties¶
810 Mutual trade or business¶
811 Sound recordings¶
C259812 Master versions of films¶
813 Computer software treated as part of cost of related hardware¶
Except as respects royalties, this Part does not apply to an intangible fixed asset held by a company so far as it represents expenditure by the company on computer software that falls to be treated for accounting purposes as part of the costs of the related hardware.Assets excluded from this Part to the extent specified¶
814 Research and development¶
815 Election to exclude capital expenditure on software¶
816 Further provision about elections under section 815¶
F770816A Restrictions on goodwill and certain other assets¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 11 Transfer of business or trade¶
Introduction¶
817 Overview of Chapter¶
Tax-neutral transfers¶
818 Company reconstruction involving transfer of business¶
819 European cross-border transfers of business: introduction¶
820 Transfer of assets on European cross-border transfer of business¶
- “the transfer of business” means the transfer of business mentioned in section 819(2)(a) or (3)(a), and
- “transparent entity” means a company which is resident in a member State F382... and does not have an ordinary share capital.
821 European cross-border mergers: introduction¶
822 Transfer of assets on European cross-border merger¶
823 Interpretation of sections 821 and 822¶
824 Transfer of business of building society to company¶
825 Application of sections 780 and 785 where transfer within section 824 occurs¶
826 Amalgamation of, or transfer of engagements by, certain societies¶
Transfer of assets to non-UK resident company¶
827 Claims to postpone charge on transfer¶
828 Relief on transfer¶
829 Charge on subsequent realisations¶
- “the total deferred gain” means the sum of the amounts by which the proceeds of realisation of relevant assets were reduced under section 828(2) or (3), so far as not already taken into account under subsection (1) or (3) of this section, and
- “the appropriate proportion” means the proportion that the market value of the part of the securities realised bears to the market value of the securities held immediately before the realisation.
- “the total deferred gain” has the meaning given in subsection (2), and
- “the appropriate proportion” means the proportion that the deferred gain attributable to the relevant assets realised bears to the deferred gain attributable to the relevant assets held immediately before the realisation.
830 Exclusion from section 829 of group transfers¶
The genuine commercial transaction requirement and clearance¶
831 The genuine commercial transaction requirement and clearance¶
832 Procedure on application for clearance¶
833 Decision on application for clearance¶
Chapter 12 Related parties¶
Introductory¶
834 Overview of Chapter¶
Rights and powers to be taken into account¶
838 General rule¶
839 Rights and powers held jointly¶
840 Partnerships¶
Meaning of “participator” and “associate”¶
841 “Participator” and “associate”¶
Connected persons¶
842 Introduction¶
- “relative” means brother, sister, ancestor or lineal descendant, and
- “settlement” and “settlor” have the same meaning as in Chapter 5 of Part 5 of ITTOIA (see section 620 of that Act).
843 Who are connected persons¶
Chapter 13 Transactions between related parties¶
Introductory¶
844 Overview of Chapter¶
Transfers treated as being at market value¶
845 Transfer between company and related party treated as at market value¶
- “market value” means the price the asset might reasonably be expected to fetch on a sale in the open market, and
- “the Taxes Acts” means the enactments relating to income tax, corporation tax or chargeable gains.
- “provision” and “arm’s length provision” are to be construed in accordance with Part 4 of TIOPA 2010 (transfer pricing);
- a transfer is “subject to transfer pricing” if—
- as a result of Part 4 of TIOPA 2010 (transfer pricing), the profits and losses of the company or the related party are to be calculated for tax purposes as if the arm's length provision to which those credits or debits would relate had been made or imposed instead of the actual provision to which they relate, or
- those profits would be so calculated if the actual provision —
- conferred a potential advantage in relation to United Kingdom taxation (within the meaning of that Part) on the company, and
- differed from the arm’s length provision.
846 Transfers where provision subject to transfer pricing but section 147(3) or (5) does not apply¶
847 Transfers involving other taxes¶
848 Tax-neutral transfers¶
848A Assets held for purposes of exempt foreign permanent establishments¶
where—
WDV is the tax written-down value of the asset, and
FPEA is the amount which, for the purposes of Chapter 3A of Part 2, would in the case of the transferor be the foreign permanent establishments amount attributable to the transfer for the accounting period in which it took place if the transfer were at market value.
849 Transfers involving gifts of business assets¶
849A Disincorporation relief: transfer values for post-FA 2002 goodwill¶
Grants treated as being at market value¶
849AB Grant of licence or other right treated as at market value¶
- “actual provision” and “arm’s length provision” are to be construed in accordance with Part 4 of TIOPA 2010 (transfer pricing),
- “market value” means the price the licence or right might reasonably be expected to fetch on a sale in the open market, and
- “the Taxes Acts” means the enactments relating to income tax, corporation tax or chargeable gains.
F2226849AC Grants not at arm's length¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .849AD Grants involving other taxes¶
Other rules¶
850 Part realisation involving related party acquisition: exclusion of roll-over relief¶
851 Delayed payment of royalty by company to related party¶
C44Chapter 14 Miscellaneous provisions¶
Grants and other contributions to expenditure¶
852 Treatment of grants and other contributions to expenditure¶
853 Grants to be left out of account for tax purposes¶
Finance leasing¶
854 Finance leasing etc¶
855 Further provision about regulations under section 854¶
Values to be used in special cases¶
856 Assets acquired or realised together¶
857 Deemed market value or arm’s length acquisition: adjustment where nil or negligible accounting value¶
F1433...¶
F478858 Fungible assets¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Assets ceasing to be or becoming chargeable intangible assets¶
859 Asset ceasing to be chargeable intangible asset: deemed realisation at market value¶
F521860 Asset ceasing to be chargeable intangible asset: postponement of gain¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F521861 Treatment of postponed gain on subsequent realisation¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F521862 Treatment of postponed gain in other cases¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .863 Asset becoming chargeable intangible asset¶
863A Asset becoming chargeable intangible asset: EU exit charge¶
Matters to be ignored¶
864 Tax avoidance arrangements to be ignored¶
- “arrangements” includes any scheme, agreement or understanding, whether or not it is legally enforceable, and
- “brought into account” means brought into account for tax purposes.
865 Debits for expenditure not generally deductible for tax purposes¶
Delayed payments and bad debts¶
866 Delayed payment of employees' remuneration¶
867 Provisions supplementing section 866¶
- “employee” includes an office-holder and so “employment” includes an office, and
- “remuneration” means an amount which is or is treated as earnings for the purposes of ITEPA 2003.
868 Delayed payment of pension contributions¶
869 Bad debts etc¶
F118...¶
F118870 Assumptions for calculating chargeable profits¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Roll-over relief under TCGA 1992¶
870A Claims for relief made under sections 152 and 153 of TCGA 1992¶
Chapter 15 Adjustments on change of accounting policy¶
Introductory¶
871 Introduction to Chapter¶
Change of policy involving change of value¶
872 Adjustments in respect of change¶
where—
D is the accounting difference,
WDVE is the tax written-down value of the asset at the end of the earlier period, and
AVE is the accounting value of the asset at the end of the earlier period.
873 Effect of application of section 872 in later period and subsequently¶
Change of policy involving disaggregation¶
874 Original asset not subject to fixed-rate writing down¶
where—
D is the accounting difference,
WDVE is the tax written-down value of the original asset at the end of the earlier period, and
AVE is the accounting value of that asset at the end of that period.
875 Effect of application of section 874 in later period and subsequently¶
where—
WDVE is the tax written-down value of the original asset at the end of the earlier period,
C is the credit,
AV is the accounting value of the resulting asset in question at the relevant time, and
TAV is the sum of the accounting values of all the resulting assets at the relevant time.
where—
WDVE, AV and TAV have the same meaning as in subsection (2), and
D is the debit.
876 Original asset subject to fixed-rate writing down¶
where—
WDVE is the tax written-down value of the original asset at the end of the earlier period,
AVL is the accounting value of the asset in question at the beginning of the later period, and
TAVL is the sum of the accounting values of all the resulting assets at the beginning of that period.
877 Election for fixed-rate writing down in relation to resulting asset¶
where—
AVL is the accounting value of that resulting asset at the beginning of the later period, and
TAVL is the sum of the accounting values of all the resulting assets at the beginning of that period.
Supplementary¶
878 Exclusion of credits or debits brought into account under other provisions¶
879 Subsequent events affecting asset subject to adjustment under this Chapter¶
Chapter 15A Debits in respect of goodwill and certain other assets¶
Introduction¶
879A Introduction¶
Requirement to write down at a fixed rate¶
879B Requirement to write down at a fixed rate¶
Restrictions on debits: pre-FA 2019 relevant assets¶
879C Restrictions on debits: pre-FA 2019 relevant assets¶
879D Pre-FA 2019 relevant asset: the first case¶
For the purposes of this Chapter a relevant asset of a company is a pre-FA 2019 relevant asset if—879E Pre-FA 2019 relevant asset: the second case¶
879F Pre-FA 2019 relevant asset: the third case¶
879G The preserved status condition etc¶
879H Pre-FA 2019 relevant asset: the fourth case¶
Restrictions on debits: no business or no qualifying IP assets acquired¶
879I Restrictions on debits: no business or no qualifying IP assets acquired¶
879J Meaning of qualifying IP asset¶
Restrictions on debits: acquisition from individual or firm¶
879K Restrictions on debits: acquisition from individual or firm¶
879L Meaning of relevant business and third party acquisition¶
Partial restrictions on debits¶
879M When the partial restrictions apply: qualifying IP assets¶
where—
A is the expenditure incurred by the company for or in connection with the acquisition of the qualifying IP assets mentioned in subsection (1)(b),
B is the expenditure incurred by the company for or in connection with the acquisition of the asset concerned and any other relevant assets acquired with the business, and
N is 6.
- “expenditure” means expenditure that is—
- capitalised for accounting purposes, or
- recognised in determining the profit or loss of the company concerned without being capitalised for accounting purposes,
subject to any adjustments under this Part or Part 4 of TIOPA 2010; - “qualifying IP asset” has the same meaning as in section 879I (see section 879J).
879N When the partial restrictions apply: acquisition from individual or firm¶
where—
A is the relevant accounting value of third party acquisitions (see subsections (7) to (9)), and
B is the expenditure incurred by the company for or in connection with the acquisition of the relevant asset that is—
- capitalised by the company for accounting purposes, or
- recognised in determining the company's profit or loss without being capitalised for accounting purposes,
subject to any adjustments under this Part or Part 4 of TIOPA 2010.
879O The partial restrictions on debits¶
where—
D is the amount of the debit that would be brought into account disregarding this section (and, accordingly, for the purposes of any calculation of the tax written-down value of the relevant asset needed to determine D, this section's effect in relation to any debits previously brought into account is to be disregarded), and
RA is the relevant amount (see subsection (6)).
where—
D is the amount of the debit that would be brought into account under Chapter 4 disregarding this section (and, accordingly, for the purposes of any calculation of the tax written down value of the relevant asset needed to determine D, this section's effect in relation to any debits previously brought into account is to be disregarded), and
RA is the relevant amount (see subsection (6)).
where—
D is the amount of the debit that would be brought into account under Chapter 4 disregarding this section (but, for the purposes of any calculation of the tax written-down value of the relevant asset needed to determine D, this section's effect in relation to any debits previously brought into account is not to be disregarded), and
TD is the amount of the debit determined in accordance with subsection (4).
Supplementary¶
879P Date of acquisition of relevant asset¶
C5C50C185Chapter 16 Pre-FA 2002 assets etc¶
Introduction¶
880 Overview of Chapter¶
This Chapter—881 Meaning of “pre-FA 2002 assets”¶
Intangible fixed assets which are excluded from the application of this Part by the general rule mentioned in section 880(a) (subject to any express provision to the contrary) are referred to in this Part as “pre-FA 2002 assets”.General rule¶
C212C5C50C219C185C15882 C5C50C185Application of this Part to assets created or acquired on or after 1 April 2002¶
When assets are treated as created or acquired¶
883 Assets treated as created or acquired when expenditure incurred¶
884 F818... Goodwill: time of creation¶
For the purposes of section 882 (application of this Part to assets created or acquired on or after 1 April 2002) F411... goodwill is treated as created —885 Assets representing non-qualifying expenditure: time of creation¶
886 Assets representing production expenditure on films: time of creation¶
When expenditure treated as incurred¶
887 General rule¶
- section 888 (cases where chargeable gains rule applies), and
- section 889 (cases where capital allowances general rule applies).
888 Cases where chargeable gains rule applies¶
889 Cases where capital allowances general rule applies¶
F1771...¶
F562890 Fungible assets: application of section 858¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F248891 Realisation and acquisition of fungible assets¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Assets treated as pre-FA 2002 assets¶
892 Certain assets acquired on transfer of business or transfer within a group¶
893 Assets whose value derives from pre-FA 2002 assets¶
894 The preserved status conditions etc¶
895 Assets acquired in connection with disposals of pre-FA 2002 assets¶
Application of Part to royalties and telecommunication rights¶
896 Application to royalties¶
897 Application to pre-FA 2002 assets consisting of telecommunication rights¶
Roll-over relief for disposals of pre-FA 2002 assets¶
898 Relief where assets disposed of on or after 1 April 2002¶
899 Relief where degrouping charge on asset arises on or after 1 April 2002¶
900 Meaning of “chargeable asset within TCGA” in sections 898 and 899¶
Chapter 16A Debits in respect of assets that were pre-FA 2002 assets etc¶
Introduction¶
900A Introduction¶
When an intangible fixed asset is a restricted asset¶
900B When an intangible fixed asset is a restricted asset: the first case¶
900C When an intangible fixed asset is a restricted asset: the second case¶
900D When an intangible fixed asset is a restricted asset: the third case¶
The special rules¶
900E Special rule: section 900B case¶
where—
A is the amount of consideration—
- for which the company actually acquired the asset, or
- if different, for which it would (ignoring this section) be treated for the purposes of the Taxes Acts as having acquired the asset, and
B is the market value of the asset on the date it was first acquired by a company on or after 1 July 2020.
- “market value”, in relation to an asset, means the price the asset might reasonably be expected to fetch on a sale in the open market, and
- “the relevant Chapters of this Part” means—
- Chapter 3 (debits in respect of intangible fixed assets),
- Chapter 15 (adjustments on change of accounting policy), and
- Chapter 5 (calculation of tax written-down value) in so far as it has effect for the purposes of Chapters 3 and 15.
900F Special rule: section 900C or 900D case¶
- Step 1 Find the amount—
- for which the company actually acquired the asset, or
- if different, for which it would (ignoring this section) be treated for the purposes of the Taxes Acts as having acquired the asset.
- Step 2 Deduct from the amount found at Step 1 such proportion of the notional deduction amount for the relevant other asset or each relevant other asset as is just and reasonable in the circumstances.
- “relevant other asset” means an asset by reference to which the conditions in paragraphs (c) and (d) of section 900C(2) or (as the case may be) the conditions in section 900D(2) were met, and
- “the notional deduction amount”, in relation to a relevant other asset, means—
- in a case where section 900E(2) would have applied had the company acquired the relevant other asset instead of the restricted asset, an amount equal to the market value of the relevant other asset at the time the restricted asset was acquired, and
- in a case where section 900E(3) would have applied had the company acquired the relevant other asset instead of the restricted asset, an amount equal to the market value of the relevant other asset at the time it was first acquired by a company on or after 1 July 2020, and
- in a case where subsection (2) of this section would have applied had the company acquired the relevant other asset instead of the restricted asset, the amount that would have been deducted at step 2 of subsection (3) of this section if the company had acquired the relevant other asset instead of the restricted asset.
Supplementary provisions¶
900G Meaning of “relieving acquisition”¶
For the purposes of this Chapter, an asset is the subject of a relieving acquisition if it is acquired by a company from a person who at the time of the acquisition is not a related party in relation to the company.900H Supplementary provision about when two persons are related¶
900I Acquisition of asset in pursuance of an unconditional obligation¶
Chapter 16B Fungible assets¶
900J Fungible assets: general¶
900K Fungible assets: pre-FA 2002 assets and restricted assets¶
900L Realisation of fungible assets: pre-FA 2002 assets and restricted assets¶
900M Acquisition of fungible assets: pre-FA 2002 assets and restricted assets¶
900N Debits in respect of a single asset comprising restricted assets¶
900O Interpretation¶
In this Chapter—- “restricted asset” has the same meaning as in Chapter 16A, and
- “standard intangible fixed asset” means an intangible fixed asset that is neither a pre-FA 2002 asset nor a restricted asset.
C44Chapter 17 Insurance companies¶
Effect of application of the I minus E basis: non-trading amounts¶
901 C44Effect of application of the I - E basis: non-trading amounts¶
In the application of the I - E rules in relation to a company's basic life assurance and general annuity business, the provisions of this Part need to be read with section 88 of FA 2012 (which provides for the activities carried on by the company in the course of that business not to constitute the whole or any part of a trade or of a property business).F1090...¶
F1090902 Excluded assets¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1698903 Elections to exclude capital expenditure on computer software¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Miscellaneous¶
F999904 Transfers of life assurance business: transfers of assets treated as tax-neutral¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .905 Pre-FA 2002 assets: Lloyd's syndicate capacity¶
Chapter 18 Priority rules¶
906 Priority of this Part for corporation tax purposes¶
Part 9 Intellectual property: know-how and patents¶
Chapter 1 Introduction¶
907 Overview of Part¶
Chapter 2 Disposals of know-how¶
908 Charge to tax on profits from disposals of know-how¶
909 Exceptions to charge under section 908¶
910 Profits charged under section 908¶
Chapter 3 Sales of patent rights¶
Introductory¶
911 Overview of Chapter¶
Charge to tax¶
912 Charge to tax on profits from sales of patent rights¶
913 Profits charged under section 912¶
Spreading of charge to tax¶
914 UK resident companies: proceeds of sale not received in instalments¶
915 UK resident companies: proceeds of sale received in instalments¶
916 Non-UK resident companies: proceeds of sale not received in instalments¶
917 Non-UK resident companies: proceeds of sale received in instalments¶
918 Winding up of a body corporate¶
Miscellaneous¶
919 Deduction of tax from payments to non-UK resident companies¶
920 Adjustments where tax has been deducted¶
Where any sum has been deducted from a payment under section 910 of ITA 2007, any adjustment necessary—921 Licences connected with patents¶
922 Rights to acquire future patent rights¶
923 Sums paid for Crown use etc treated as paid under licence¶
Chapter 4 Relief from corporation tax on patent income¶
924 Relief for expenses: patent income¶
925 How relief is given under section 924¶
Chapter 5 Supplementary¶
926 Contributions to expenditure¶
927 Contributions not made by public bodies nor eligible for tax relief¶
928 Exchanges¶
- references to property include know-how, and
- references to the sale of property include the disposal of know-how.
929 Apportionment where property sold together¶
- references to property include know-how, and
- references to the sale of property include the disposal of know-how.
930 Questions about apportionments affecting two or more persons¶
931 Meaning of “capital sums” etc¶
Section 4 of CAA 2001 (meaning of “capital sums” etc) applies in relation to this Part as it applies in relation to that Act.C111C200Part 9A Company distributions¶
Chapter 1 The charge to tax¶
931A Charge to tax on distributions received¶
Chapter 2 Exemption of distributions received by small companies¶
931B Exemption from charge to tax¶
A dividend or other distribution of a company that is received in an accounting period of the recipient in which the recipient is a small company is exempt if—931C Meaning of “qualifying territory”¶
931CA Further exemption where distribution received from CFC¶
Chapter 3 Exemption of distributions received by companies that are not small¶
931D Exemption from charge to tax¶
A dividend or other distribution of a company that is received in an accounting period of the recipient in which the recipient is not a small company is exempt if—Exempt classes¶
931E Distributions from controlled companies¶
931F Distributions in respect of non-redeemable ordinary shares¶
A dividend or other distribution falls into an exempt class if it is made in respect of a share that—931G Distributions in respect of portfolio holdings¶
931H Distributions derived from transactions not designed to reduce tax¶
931I Dividends in respect of shares accounted for as liabilities¶
A dividend falls into an exempt class if the dividend is paid in respect of a share to which, at the time of the payment, section 521C (shares accounted for as liabilities treated as loan relationships) does not apply only because the condition in subsection (1)(f) of that section is not met.Exempt classes: anti-avoidance¶
931J Schemes involving manipulation of controlled company rules¶
931K Schemes involving quasi-preference or quasi-redeemable shares¶
931L Schemes involving manipulation of portfolio holdings rule¶
931M Schemes in the nature of loan relationships¶
931N Schemes involving distributions for which deductions are given¶
931O Schemes involving payments for distributions¶
931P Schemes involving payments not on arm's length terms¶
931Q Schemes involving diversion of trade income¶
Chapter 4 Supplementary¶
Election that distribution should not be exempt¶
C164931R Election that distribution should not be exempt¶
Chargeable gains¶
931RA Chargeable gains¶
The fact that a dividend or other distribution is exempt does not prevent it from being taken into account in the calculation of chargeable gains.Interpretation¶
931S Meaning of “small company”¶
- “open-ended investment company” has the meaning given by section 236 of FISMA 2000;
- “authorised unit trust scheme” means a unit trust scheme (within the meaning given by section 237 of FISMA 2000) in relation to which a order under section 243 of that Act (authorisation orders) is in force;
- “insurance company” has the meaning given by section 65 of FA 2012;
- “friendly society” has the meaning given by section 172 of FA 2012.
931T Meaning of “payer”, “recipient” and “relevant person”¶
In this Part—- “the payer”, in relation to a distribution, means the company that makes the distribution;
- “the recipient”, in relation to a distribution, means the company that receives the distribution;
- “a relevant person”, in relation to a distribution, means—
- the company that receives the distribution, or
- any person connected with that company.
931U Meaning of “ordinary share” and “redeemable”¶
931V Meaning of “scheme” and “tax advantage scheme”¶
- “scheme” includes any scheme, arrangements or understanding of any kind whatever, whether or not legally enforceable, involving a single transaction or two or more transactions;
- “tax advantage scheme” means a scheme the main purpose, or one of the main purposes, of which is to obtain a tax advantage (other than a negligible tax advantage).
Boundary provisions¶
931W Provisions which must be given priority over this Part¶
Part 10 Miscellaneous income¶
Chapter 1 Introduction¶
932 Overview of Part¶
Chapter 2 Dividends of non-UK resident companies¶
F1619933 Charge to tax on dividends of non-UK resident companies¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 3 Beneficiaries' income from estates in administration¶
Introduction¶
934 Charge to tax on estate income¶
- “estate” means the estate of a deceased person (whether a UK estate or a foreign estate), and
- “estate income” means the income treated under this Chapter as arising from an absolute, limited or discretionary interest in the whole or part of the residue of an estate.
935 Absolute, limited and discretionary interests¶
936 Meaning of “UK estate” and “foreign estate”¶
- “UK estate”, in relation to a tax year, means an estate which meets conditions A and B, or condition C, for that year, and
- “foreign estate”, in relation to a tax year, means an estate which is not a UK estate in relation to that year.
Types of estate income¶
937 Absolute interests in residue¶
938 Meaning of “the administration period”, “the final accounting period” and “the final tax year”¶
939 Limited interests in residue¶
940 Discretionary interests in residue¶
Income charged¶
941 UK estates¶
942 Foreign estates¶
Basic amount of estate income: general calculations rules¶
943 Absolute interests¶
944 Limited interests¶
945 Discretionary interests¶
The basic amount of estate income relating to a company's discretionary interest in the whole or part of the residue of an estate for an accounting period is the total of the payments made in the accounting period in exercise of the discretion in favour of the company.946 Applicable rate for grossing up basic amounts of estate income¶
947 Aggregate income of the estate¶
Further provisions for calculating estate income relating to absolute interests¶
948 Assumed income entitlement¶
- section 954 (successive absolute interests), and
- section 955 (successive interests: assumed income entitlement of holder of absolute interest following limited interest).
949 Residuary income of the estate¶
950 Shares of residuary income of estate¶
951 Reduction in share of residuary income of estate¶
952 Applicable rate for determining assumed income entitlement (UK estates)¶
Successive interests¶
953 Introduction¶
954 Successive absolute interests¶
955 Assumed income entitlement of holder of absolute interest following limited interest¶
956 Payments in respect of limited interests followed by absolute interests¶
957 Holders of limited interests¶
958 Basic amount of estate income: successive limited interests¶
The basic amount of estate income relating to a limited interest within section 957 for an accounting period is the total of the sums within section 957(3)(b), (4)(c) and (5)(c) for that period.959 Apportionments¶
- section 954 (successive absolute interests),
- section 955 (successive interests: assumed income entitlement of holder of absolute interest following limited interest),
- section 956 (successive interests: payments in respect of limited interests followed by absolute interests),
- section 957 (successive interests: holders of limited interest) and,
- section 958 (basic amount of estate income: successive limited interests).
Relief where foreign estates have borne UK income tax¶
960 Relief in respect of tax relating to absolute interests¶
where—
T is the corporation tax charged on the company,
A is so much of the aggregate income of the estate as has already borne United Kingdom income tax for the relevant tax year, and
B is the aggregate income of the estate for the relevant tax year.
961 Relief in respect of tax relating to limited or discretionary interests¶
where—
T is the corporation tax charged on the company,
A is so much of the aggregate income of the estate as has already borne United Kingdom income tax for the relevant tax year,
B is the aggregate income of the estate for the relevant tax year, and
C is the amount of United Kingdom income tax already borne by the aggregate income of the estate for the relevant tax year.
961A Meaning of “the relevant tax year”¶
In sections 960 and 961, “the relevant tax year” in relation to an amount of estate income, means the tax year in which the amount of estate income would be treated as arising if—General¶
962 Income from which basic amounts are treated as paid¶
962A Income from which sums within section 951(1)(b) are treated as paid¶
963 Income treated as bearing income tax¶
- section 946 (the applicable rate for grossing up basic amounts of estate income),
- section 952 (applicable rate for determining assumed income entitlement (UK estates)), F1829...
- section 962 (income from which basic amounts are treated as paid) , and
- section 962A (income from which sums within section 951(1)(b) are treated as paid).
964 Transfers of assets etc treated as payments¶
965 Assessments, adjustments and claims after the administration period¶
F54966 Power to obtain information from personal representatives and beneficiaries¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .967 Statements relating to estate income¶
F41...¶
F41968 Meaning of “personal representatives”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 4 Income from holding an office¶
969 Charge to tax on income from holding an office¶
970 Rule restricting deductions for bad debts¶
Chapter 5 Distributions from unauthorised unit trusts¶
F38971 Overview of Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F38972 Charge to tax under this Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F38973 Amount of income treated as received¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 6 Sale of foreign dividend coupons¶
974 Charge to tax under this Chapter¶
975 Meaning of “foreign holdings” etc¶
Chapter 7 Annual payments not otherwise charged¶
976 Overview of Chapter¶
977 Charge to tax on annual payments not otherwise charged¶
F1005978 Exemption for payments by persons liable to pool betting duty¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C43C225C167C250C240Chapter 8 Income not otherwise charged¶
979 Charge to tax on income not otherwise charged¶
980 Exemption for commercial occupation of woodlands in UK¶
981 Exemption for gains on financial futures¶
- “financial futures” means financial futures which are for the time being dealt in on a recognised futures exchange,
- “financial option” has the meaning given by section 144(8)(c) of TCGA 1992,
- “recognised futures exchange” means the London International Financial Futures Exchange and any other futures exchange which is for the time being designated for the purposes of that Act by order made by the Commissioners for Her Majesty's Revenue and Customs under section 288(6) of that Act, and
- “traded option” has the meaning given by section 144(8)(b) of that Act.
Chapter 9 Priority rules¶
982 Provisions which must be given priority over this Part¶
C162Part 11 Relief for particular employee share acquisition schemes¶
Chapter 1 Share incentive plans¶
Introductory¶
983 Overview of Chapter¶
984 Chapter to form part of SIP code etc¶
Deductions and receipts: general¶
985 References to a deduction being allowed to a company¶
986 Treatment of receipts under Chapter¶
Deductions relating to setting up and running costs¶
987 Deduction for costs of setting up a Schedule 2 share incentive plan¶
988 Deductions for running expenses of a Schedule 2 share incentive plan¶
Plan ceasing to be a Schedule 2 SIP¶
998 Withdrawal of deductions if share incentive plan ceases to be a Schedule 2 share incentive plan¶
Chapter 2 SAYE option schemes, company share option schemes and employee share options trusts¶
999 Deduction for costs of setting up SAYE option scheme or CSOP scheme¶
C1821000 Deduction for costs of setting up employee share ownership trust¶
C131Part 12 Other relief for employee share acquisitions¶
Chapter 1 Introduction¶
Introductory¶
1001 Overview of Part¶
Interpretation¶
1002 “Employment”¶
1003 “Shares” etc¶
1004 Groups, consortiums and commercial associations of companies¶
1005 Other definitions¶
In this Part—- “convertible securities” has the same meaning as in Chapter 3 of Part 7 of ITEPA 2003 (see section 436 of that Act),
- “convertible shares” means shares that are—
- convertible securities, or
- an interest in convertible securities,
- “the employee” has the meaning given by section 1007(1)(a) or 1015(1)(a) (as the case may be) (see also sections 1025A(7) and 1030A(8)),
- F1435...
- “the employing company” has the meaning given by section 1007(1) or 1015(1) (as the case may be),
- “listed company” means a company—
- whose shares are listed on a recognised stock exchange, and
- which is neither a close company nor a company that would be a close company if it were UK resident,
- “market value” has the same meaning as in TCGA 1992 (see sections 272 and 273 of that Act),
- “option” includes any right to acquire shares,
- “ordinary shares” means shares forming part of a company's ordinary share capital,
- “the qualifying business” has the meaning given by section 1007(1)(b), 1015(1)(b), 1025A(1)(d)(i) or 1030A(1)(d)(ii) (as the case may be),
- “the recipient” has the meaning given by section 1007(1) or 1015(1) (as the case may be),
- “the relevant employment” has the meaning given by section 1007(1)(b) or 1015(1)(b) (as the case may be), and
- “restricted shares” means shares that are—
- restricted securities, or
- a restricted interest in securities,
for the purposes of Chapter 2 of Part 7 of ITEPA 2003 (see sections 423 and 424 of that Act).
Chapter 2 Relief if shares acquired by employee or other person¶
Introductory¶
1006 Overview of Chapter¶
Requirements to be met for relief to be available¶
1007 Basic requirements for relief under Chapter 2¶
1007A Application of Chapter in relation to employees of overseas companies who work for companies in the UK¶
1008 Conditions relating to shares acquired¶
1009 Conditions relating to employee's income tax position¶
Calculation of amount of relief¶
1010 Calculation of relief if shares are neither restricted nor convertible¶
1011 Calculation of relief if shares are restricted or convertible¶
1012 Reduction in amount of relief¶
Giving of relief¶
1013 How the relief is given¶
Chapter 3 Relief if employee or other person obtains option to acquire shares¶
Introductory¶
1014 Overview of Chapter¶
Requirements to be met for relief to be available¶
1015 Basic requirements for relief under Chapter 3¶
1015A Application of Chapter: employees of overseas companies who take up employment with a UK company¶
1015B Application of Chapter in relation to employees of overseas companies who work for companies in the UK¶
1016 Conditions relating to shares acquired¶
1017 Condition relating to employee's income tax position¶
Calculation of amount of relief¶
1018 Calculation of relief if shares are neither restricted nor convertible¶
1019 Calculation of relief if shares are restricted or convertible¶
1020 Reduction in amount of relief¶
Giving of relief¶
1021 How the relief is given¶
Takeovers and transfers of businesses¶
1022 Takeover of company whose shares are subject to option¶
1023 Supplementary provision for purposes of section 1022¶
1024 Transfer of qualifying business by group transfers¶
Chapter 4 Additional relief in cases involving restricted shares¶
1025 Additional relief available if shares acquired are restricted shares¶
1025A Application of Chapter: employees of overseas companies who take up employment with, or work for, a UK company¶
1025B Application of Chapter where original relief a consequence of section 1007A, 1015A or 1015B¶
1026 Relief available on occurrence of chargeable event¶
1027 Relief available on death of employee¶
1028 Supplementary provision for purposes of sections 1026 and 1027¶
1029 Transfer of qualifying business by group transfers¶
Chapter 5 Additional relief in cases involving convertible securities¶
1030 Application of Chapter¶
- “the acquired securities” means the convertible shares mentioned in subsection (1) or the convertible securities mentioned in subsection (2),
- “convertible securities” includes an interest in convertible securities, and
- “the original relief” means the relief mentioned in subsection (1) or (2)(b).
1030A Application of Chapter: employees of overseas companies who take up employment with, or work for, a UK company¶
1030B Application of Chapter where original relief a consequence of section 1007A, 1015A or 1015B¶
1031 Additional relief available if shares acquired are convertible shares etc¶
1032 Meaning of “chargeable event”¶
1033 Relief available on occurrence of chargeable event¶
1034 Relief available following death of employee¶
1035 Supplementary provision for purposes of sections 1033 and 1034¶
1036 Transfer of qualifying business by group transfers¶
Chapter 6 Relationship between relief under this Part and other reliefs ETC ¶
1037 Priority of Chapter 1 of Part 11¶
1038 Exclusion of other deductions¶
1038A Exclusion of deductions for share options: shares not acquired¶
F7901038B Employee shareholder shares¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part 13 F1982... expenditure on research and development¶
Chapter 1 Introduction¶
Introductory¶
1039 Overview of Part¶
1040 No overlapping claims under Chapters 1A and 2¶
A company is not entitled to relief under Chapter 2 in respect of expenditure if it is entitled to, and claims, relief under Chapter 1A in respect of that expenditure.1040ZA Restriction on claiming other tax reliefs¶
F20131040A R&D expenditure credits¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation¶
1041 “Research and development”¶
In this Part “research and development” has the meaning given by section 1138 of CTA 2010.1042 “Relevant research and development”¶
Chapter 1A R&D expenditure credit¶
Introductory¶
1042A Overview of Chapter¶
Entitlement and claims¶
1042B Entitlement to credit¶
1042C Claiming the credit¶
Qualifying expenditure¶
1042D Qualifying expenditure: in-house R&D¶
1042E Qualifying expenditure: payments for contracted out R&D¶
1042F Qualifying expenditure: activity as contractor for irrelievable client¶
Rate of credit¶
1042G Percentage of qualifying expenditure translated into credit¶
Treatment of credit: main provisions¶
1042H Expenditure credit to count as taxable receipt¶
If a company is entitled to, and claims, an R&D expenditure credit for an accounting period, it must bring the amount of the credit into account as a receipt in calculating for corporation tax purposes the profits for the period of the trade concerned.1042I Redemption of value of expenditure credit¶
If a company is entitled to, and claims, an R&D expenditure credit for an accounting period, the credit is to be dealt with as follows.- Step 1The amount of the credit is to be applied in discharging any liability of the company to pay corporation tax for the accounting period.
- Step 2If there is a notional tax deduction (see section 1042K), it is to be applied to any amount remaining after step 1.
- Step 3If the amount remaining after step 2 exceeds the cap by reference to the company’s PAYE and NIC liabilities for the accounting period (see section 1112B), the excess is to be deducted.
- Step 4Any amount remaining after step 3 is to be applied in discharging any liability of the company to pay corporation tax for any other accounting period.
- Step 5If the company is a member of a group, it may surrender the whole or part of any amount remaining after step 4 to any other member of the group (as to which see section 1042N).
- Step 6Any amount remaining after step 5 is to be applied in discharging any other liability of the company to pay a sum to the Commissioners for His Majesty’s Revenue and Customs—
- under or by virtue of an enactment, or
- under an agreement made in connection with any person’s liability to make a payment to the Commissioners under or by virtue of an enactment.
- Step 7Any amount remaining after step 6 is (subject to sections 1112F and 1112H) to be paid to the company by an officer of Revenue and Customs.
1042J Treatment of deduction to comply with PAYE and NIC limit¶
Notional tax deduction¶
1042K Amount of notional tax deduction¶
- “adjusted ring fence profits” has the meaning given by section 330(2) of CTA 2010;
- “main rate” means the rate referred to in section 3(1) of CTA 2010;
- “main ring fence profits rate” means the rate referred to in section 279A(1) of CTA 2010;
- “ring fence profits” has the meaning given by section 276 of CTA 2010;
- “ring fence trade” has the meaning given by section 277 of CTA 2010;
- “small ring fence profits rate” means the rate referred to in section 279A(3) of CTA 2010;
- “standard small profits rate” means the rate referred to in section 18A(1) of CTA 2010.
1042L Treatment of notional tax deduction¶
1042M Priority of discharge¶
Intra-group surrenders¶
1042N Amounts surrendered to other group companies¶
- Step 1Select an overlapping AP.
- Step 2Calculate the proportion of the overlapping AP that overlaps with the surrender AP, and apply that proportion to the amount of corporation tax payable by the other group member for that overlapping AP.
- Step 3Calculate the proportion of the surrender AP that overlaps with the overlapping AP, and apply that proportion to the surrendered amount.
- Step 4The amount given by step 3 is to be applied in discharging the liability of the other group member to pay the corporation tax mentioned in step 2, up to the amount given by that step.
- Step 5Select another overlapping AP, if there is one, and repeat steps 2 to 4.
- Step 6If any of the surrendered amount remains after steps 2 to 4 have been taken in relation to each overlapping AP, the remainder is to be treated for the purposes of section 1042I or (as the case may be) section 1042L(2) as if it had not been surrendered as mentioned in subsection (1).
Basic life assurance and general annuity businesses¶
1042O Adaptation of entitlement for certain insurance businesses¶
Chapter 2 Relief for loss-making, R&D-intensive SMEs¶
Introductory¶
1043 Overview of Chapter¶
Reliefs¶
1044 Additional deduction in calculating profits of trade¶
1045 Alternative treatment for pre-trading expenditure: deemed trading loss¶
1045ZA C261R&D intensity condition¶
Reliefs: further provision¶
1045A Requirement to make a claim notification¶
F20281046 Relief only available where company is going concern¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1047 Elections under section 1045¶
1048 Treatment of deemed trading loss under section 1045¶
1049 Restriction on consortium relief¶
Threshold¶
F10951050 R&D threshold¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Qualifying expenditure¶
1051 Qualifying Chapter 2 expenditure¶
For the purposes of this Part a company's “qualifying Chapter 2 expenditure” is such of its expenditure as is qualifying Chapter 2 expenditure by virtue of section 1052, 1053 or 1053A.1052 Qualifying expenditure: in-house R&D¶
1053 Qualifying expenditure: payments for contracted out R&D¶
1053A Qualifying expenditure: activity as contractor for irrelievable client¶
Tax credit: entitlement and payment¶
1054 Entitlement to and payment of tax credit¶
1054A Requirement to make a claim notification¶
C581055 Meaning of “Chapter 2 surrenderable loss”¶
C2491056 Amount of trading loss which is “unrelieved”¶
F20341057 Tax credit only available where company is going concern¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amount of tax credit¶
1058 Amount of tax credit¶
F19911058A Relevant expenditure on workers¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F19911058B Total amount of company's PAYE and NIC liabilities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F19911058C Avoiding double counting of PAYE and NIC liabilities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F19911058D Exceptions to tax credit cap¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F3701059 Total amount of company's PAYE and NIC liabilities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Supplementary¶
1060 Use of credit to pay corporation tax¶
1061 Tax credit payment not income of company¶
A payment in respect of an R&D tax credit under this Chapter is not income of the company for any tax purposes.1062 Restriction on losses carried forward where tax credit claimed¶
1062A Insurance company to be treated as large company¶
An insurance company that carries on life assurance business in an accounting period is not to be treated for the purposes of this Chapter as a small or medium-sized enterprise in relation to that period.Chapter 3 Relief for SMEs: R&D sub-contracted to SME¶
Relief¶
F2841063 Additional deduction in calculating profits of trade¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Threshold¶
F2761064 R&D threshold¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Qualifying expenditure¶
F2841065 Qualifying Chapter 3 expenditure¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F5571066 Expenditure on sub-contracted R&D undertaken in-house¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F18371067 Expenditure on sub-contracted R&D not undertaken in-house¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 4 Relief for SMEs: subsidised and capped expenditure on R&D¶
Relief¶
F9151068 Additional deduction in calculating profits of trade¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Threshold¶
F10781069 R&D threshold¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Qualifying expenditure¶
F9151070 Qualifying Chapter 4 expenditure¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F18271071 Subsidised qualifying expenditure on in-house direct R&D¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F18491072 Subsidised qualifying expenditure on contracted out R&D¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F9151073 Capped R&D expenditure¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 5 Relief for large companies¶
Relief¶
F5461074 Additional deduction in calculating profits of trade¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Threshold¶
F15291075 R&D threshold¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Qualifying expenditure¶
F5461076 Qualifying Chapter 5 expenditure¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F18481077 Qualifying expenditure on in-house direct R&D¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F18501078 Qualifying expenditure on contracted out R&D¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F5461079 Qualifying expenditure on contributions to independent R&D¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Insurance companies¶
F5461080 Entitlement to relief: I minus E basis¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 6 Chapters 2 to 5: further provision¶
F1985 F1985...¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1985F396
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1985F1059
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1985
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 7 Relief for large companies: vaccine research etc¶
Introductory¶
F991085 Overview of Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F991086 Meaning of “qualifying R&D activity”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Reliefs¶
F991087 Deduction in calculating profits of trade¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F991088 Declaration about effect of relief¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F5741089 SMEs: amount of deduction¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F4381090 Modification of section 1089 for larger SMEs¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F991091 Amount of deduction¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1031092 SMEs: deemed trading loss for pre-trading expenditure¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1031093 Modification of section 1092 for larger SMEs¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1031094 Relief only available to SME where company is going concern¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Deemed trading loss: further provision¶
F1031095 Elections under section 1092¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1031096 Treatment of deemed trading loss under section 1092¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Threshold¶
F3681097 R&D threshold¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Qualifying expenditure¶
F991098 Meaning of “qualifying Chapter 7 expenditure”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F9191099 SMEs: qualifying expenditure “for” an accounting period¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F991100 Qualifying expenditure “for” an accounting period¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F991101 Qualifying expenditure on in-house direct R&D¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F991102 Qualifying expenditure on contracted out R&D¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Tax credit: entitlement and payment¶
F1621103 Entitlement to and payment of tax credit¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1621104 Meaning of “Chapter 7 surrenderable loss”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1621105 Amount of trading loss which is “unrelieved”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1621106 Tax credit only available where company is going concern¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amount of tax credit¶
F1621107 Amount of tax credit¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1621108 Total amount of company's PAYE and NIC liabilities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Supplementary¶
F1621109 Payment of tax credit¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1621110 Tax credit payment not income of company¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1621111 Restriction on losses carried forward where tax credit claimed¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Tax avoidance¶
F991112 Artificially inflated claims for relief¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 8 Restrictions on relief under this Part¶
Introductory¶
1112A Overview of Chapter¶
PAYE and NIC liabilities¶
1112B Cap by reference to PAYE and NIC liabilities¶
1112C Calculation of relevant PAYE and NIC liabilities¶
- Step 1Take the total amount of the company’s PAYE and NIC liabilities for the payment period (see section 1112D).
- Step 2Add any amount produced by the application of subsection (4) or (6) to the company as company A.
- Step 3Deduct any amount produced by the application of subsection (4) or (6) to the company as company B.
where—
- X is the amount of expenditure that—
- has been incurred on staffing costs by company B in providing the worker for company A, and
- forms part of the total amount of company B’s PAYE and NIC liabilities for the payment period (see section 1112D),
- Y is the amount of company A’s expenditure on the externally provided worker that has been taken into account in calculating the amount of company A’s qualifying expenditure for the payment period, and
- Z is the total amount of company A’s qualifying expenditure on the externally provided worker (see section 1127) for the payment period.
- “qualifying expenditure” (except in the expression “qualifying expenditure on the externally provided worker”) means expenditure that is qualifying Chapter 1A expenditure by virtue of section 1042D, 1042E or 1042F;
- “qualifying contractor expenditure” means expenditure that is qualifying Chapter 1A expenditure by virtue of—
- section 1042E, or
- section 1042F as it applies by reference to section 1042E.
- “qualifying expenditure” (except in the expression “qualifying expenditure on the externally provided worker”) means qualifying Chapter 2 expenditure (see section 1051);
- “qualifying contractor expenditure” means qualifying expenditure that is qualifying Chapter 2 expenditure by virtue of—
- section 1053, or
- section 1053A as it applies by reference to section 1053.
1112D Total PAYE and NIC liabilities¶
1112E Exception for companies creating or managing intellectual property¶
- “intellectual property” means—
- any patent, trade mark, registered design, copyright, design right or plant breeder’s right,
- any rights under the law of a country or territory outside the United Kingdom which correspond or are similar to those falling within paragraph (a), or
- any information or technique not protected by a right within paragraph (a) or (b) but having industrial, commercial or other economic value;
- “management activity”, in relation to intellectual property, means formulating plans and making decisions in relation to the development or exploitation of the intellectual property.
Going concerns¶
1112F Restriction of credit and relief to companies that are going concerns¶
1112G Meaning of “going concern”¶
Outstanding tax matters¶
1112H No credit payable if certain tax matters outstanding¶
Artificially inflated claims¶
1112I Transactions aimed at obtaining credit or relief to be disregarded¶
Northern Ireland companies¶
1112J Chapter 2 relief for Northern Ireland companies¶
- “Northern Ireland company” means a company whose registered office is in Northern Ireland;
- “TFEU” means the Treaty on the Functioning of the European Union as it has effect by virtue of Article 10 of the Windsor Framework;
- “Windsor Framework” means the part of the EU withdrawal agreement known as the Windsor Framework by virtue of Joint Declaration No. 1/2023 of 24th March 2023 made by the European Union and the United Kingdom in the Joint Committee established by the EU withdrawal agreement.
Chapter 9 Supplementary¶
SMEs and large companies¶
1119 “Small or medium-sized enterprise”¶
1120 Qualifications to section 1119¶
1120A Enterprise treated as an SME where related enterprise becomes large¶
1120B Enterprise treated as an SME where acquired by an SME¶
1121 “Larger SME”¶
References in this Part to a “larger SME” are to a company which is a small or medium-sized enterprise by virtue of qualification 1 in section 1120.1122 “Large company”¶
In this Part “large company” means a company that is not a small or medium-sized enterprise.Staffing costs¶
C1631123 “Staffing costs”¶
C951124 Staffing costs: attributable expenditure¶
Software , data licences, cloud computing services or consumable items¶
C221125 “Software , data licences, cloud computing services or consumable items”¶
C591126 Software , data licences, cloud computing services or consumable items: attributable expenditure¶
1126ZA Attributable expenditure: special rules for data and cloud computing¶
- “qualifying indirect activity” means an activity mentioned in paragraph 31 of the Guidelines on the Meaning of Research and Development for Tax Purposes issued on 7 March 2023 and as amended from time to time;
- “relevant person” has the meaning given in section 1126A(10).
C591126A Attributable expenditure: special rules for consumable items ¶
- “item” includes any substance;
- “relevant person”, in relation to relevant research and development, means—
- the company that incurs the cost of the research and development, whether it is undertaken by itself or contracted out,
- the company to which the research and development is contracted out, whether it is undertaken by itself or contracted out,
- the person (other than a company) who contracts out the research and development to a company and incurs the cost of the research and development,
- the person (other than a company) to whom the research and development is contracted out, or
- a person who is connected to a company or person described in paragraph (a), (b), (c) or (d).
C591126B Attributable expenditure: further provision¶
Qualifying expenditure on externally provided workers¶
C1651127 “Qualifying expenditure on externally provided workers”¶
C165C2221128 “Externally provided worker”¶
C1651129 Qualifying expenditure on externally provided workers: connected persons¶
C1651130 Election for connected persons treatment¶
C1651131 Qualifying expenditure on externally provided workers: other cases¶
1131A Sections 1129 and 1131: secondary Class 1 NICS paid by company¶
C2051132 External workers: attributable expenditure¶
1132A “Qualifying earnings”¶
Contracting out¶
1133 Contracted out research and development¶
1134 Qualifying element of contractor payment: connected persons¶
1135 Election for connected persons treatment¶
1136 Qualifying element of contractor payment: other cases¶
Miscellaneous¶
1137 Accounting periods: company not within charge to corporation tax¶
F20671138 “Subsidised expenditure”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1138A C262Externally provided workers and contractors: R&D undertaken abroad¶
1138B Exempt foreign permanent establishments¶
For the purposes of this Part in its application to an accounting period, a company’s expenditure is “attributable to an exempt foreign permanent establishment” if—F941139 “Intellectual property”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1139A Expenditure incurred on payments¶
C1911140 “Relevant payments to the subjects of a clinical trial”¶
1140A Groups¶
For the purposes of this Part, a company is in the same group as another company if those companies are in the same group for the purposes of Part 5 of CTA 2010.1141 “Payment period”¶
In this Part a “payment period” means a period—1142 Ineligible companies¶
1142A “Claim notification” and “claim notification period”¶
- “claim notification” means, in relation to an R&D claim, a notification made by the company to an officer of His Majesty’s Revenue and Customs in accordance with regulations under subsection (2);
- “claim notification period” means, in relation to an R&D claim, the period—
- beginning with the first day of the period of account which is the same as the accounting period in respect of which the claim is made, or within which that accounting period falls, and
- ending with the last day of the period of six months beginning with the first day after that period of account.
C2601142B “R&D claim”¶
For the purposes of this Part an “R&D claim” means a claim under—1142C Right to payment of credit inalienable¶
1142D General rule against payments of credit to nominees¶
1142E Orders and regulations: ancillary provision¶
Any order or regulations under this Part may—Part 14 Remediation of contaminated or derelict land¶
Chapter 1 Introduction¶
Introductory¶
1143 Overview of Part¶
Basic definitions¶
1144 “Qualifying land remediation expenditure”¶
1145 Land “in a contaminated state”¶
1145A Land “in a derelict state”¶
For the purposes of this Part land is in a derelict state if (and only if) the land—1145B Exclusion of nuclear sites¶
1146 “Relevant contaminated land remediation”¶
1146A “Relevant derelict land remediation”¶
Chapter 2 Reliefs for expenditure on contaminated or derelict land¶
1147 Deduction for capital expenditure¶
1148 Election under section 1147¶
1149 Additional deduction for qualifying land remediation expenditure¶
1150 No relief if company responsible for contamination or dereliction or polluter has interest¶
Chapter 3 Land remediation tax credit¶
Entitlement and payment¶
1151 Entitlement to and payment of tax credit¶
C861152 Meaning of “qualifying land remediation loss”¶
C91153 Amount of a loss which is “unrelieved”¶
Amount of tax credit¶
1154 Amount of tax credit¶
Supplementary¶
1155 Payment of tax credit¶
1156 Tax credit payment not income of company¶
A payment in respect of a land remediation tax credit is not income of the company for any tax purposes.1157 Exclusion for capital gains purposes of certain expenditure¶
1158 Restriction on losses carried forward where tax credit claimed¶
Chapter 4 Special provision for BLAGAB ¶
F1400...¶
F14001159 Limitation on relief under Chapter 2¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I minus E basis¶
1160 Provision in respect of I minus E basis¶
This Chapter applies if, for an accounting period, an insurance company is charged to tax in respect of its basic life assurance and general annuity business in accordance with the I - E rules.Relief F621...¶
1161 Relief in respect of I minus E basis: F1217... expenses payable¶
1162 Additional relief¶
1163 No relief if company responsible for contamination or dereliction or polluter has interest¶
BLAGAB company tax credits¶
1164 Entitlement to tax credit¶
1165 Meaning of “qualifying BLAGAB loss” ¶
1166 Amount of tax credit¶
1167 Payment of tax credit etc¶
- section 1151(4) (payment of tax credit by officer of Revenue and Customs);
- section 1155 (supplementary provision about payment of tax credit);
- section 1156 (tax credit payment not income of company);
- section 1157 (qualifying expenditure excluded for capital gains purposes).
1168 Restriction on carrying forward expenses payable where tax credit claimed¶
Chapter 5 Tax avoidance¶
1169 Artificially inflated claims for relief or tax credit¶
Chapter 6 Supplementary¶
1170 “Staffing costs”¶
1171 Staffing costs attributable to relevant land remediation¶
1172 Expenditure on materials¶
For the purposes of this Part expenditure on materials is attributable to relevant land remediation if the materials are employed directly in the relevant land remediation.1173 Expenditure incurred because of contamination or dereliction¶
F7971174 Sub-contractor payments¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1175 Connected sub-contractors¶
F15421176 “Qualifying expenditure on sub-contracted land remediation”: other cases¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1177 “Subsidised expenditure”¶
1178 Persons having a “relevant connection” to a company¶
For the purposes of this Part a person has a “relevant connection” to a company in a case where the company's land is in a contaminated or derelict state wholly or partly as a result of any thing done, or omitted to be done, by the person if—1178A “Major interest in land”¶
1179 Other definitions¶
In this Part —- “controlled waters”—
- in relation to England and Wales, has the same meaning as in Part 3 of the Water Resources Act 1991 (c. 57),
- in relation to Scotland, has the same meaning as in section 30A of the Control of Pollution Act 1974 (c. 40), and
- in relation to Northern Ireland, means water in waterways and underground strata (as defined in Article 2(2) of the Water (Northern Ireland) Order 1999 (S.I. 1999/662 (N.I. 6)),
- F1514...
- F1514...
- “pollution of controlled waters” means the entry into controlled waters of—
- any poisonous, noxious or polluting matter, or
- any solid waste matter,
- F1514... and
- “UK property business loss”, in relation to a company, means a loss incurred by the company in carrying on a UK property business.
Part 14A Films, television programmes and video games¶
Chapter 1 Introduction and interpretation¶
Introduction to Part¶
1179A Overview of Part¶
1179AA Qualifying companies and productions¶
Definitions and miscellaneous provision¶
1179AB UK expenditure¶
1179AC Company tax returns¶
1179AD Groups¶
For the purposes of this Part, a company is in the same group as another company if those companies are in the same group for the purposes of Part 5 of CTA 2010.1179AE Regulations¶
Chapter 2 Special rules about taxation¶
The separate production trade¶
1179B Election to tax qualifying production as separate trade¶
1179BA Duration of separate trade¶
Accounting for the separate trade¶
1179BB Calculation of profits¶
where—
- C is the total of the costs of the qualifying production incurred by the qualifying company to date,
- T is the estimated total cost to the qualifying company of the qualifying production, and
- I is the qualifying company’s estimated total income from the qualifying production.
1179BC When costs are to be taken as incurred¶
1179BD Preliminary expenditure¶
1179BE Treatment of certain capital amounts as revenue¶
Losses in the separate trade¶
1179BF Carrying forward of production losses¶
1179BG Transfer of terminal loss to other qualifying production¶
Chapter 3 Expenditure credit¶
The entitlement¶
1179C Entitlement to expenditure credit¶
1179CA Amount of expenditure credit¶
- Step 1Ascertain the total of the company’s relevant global expenditure (see subsection (2)) for all accounting periods up to and including the present one.
- Step 2Deduct from that total any expenditure that is not UK expenditure (see section 1179AB).
- Step 3If the amount remaining after step 2 exceeds 80% of the total ascertained at step 1, deduct the amount of the excess.The remaining amount is the company’s “qualifying expenditure to date”.
- Step 4Deduct from the company’s qualifying expenditure to date the amount (if any) that was the company’s qualifying expenditure to date in the accounting period for which it was last entitled to, and claimed, an expenditure credit in respect of the qualifying production.The remaining amount is the company’s “qualifying expenditure for the period”.
- Step 5The amount of the credit to which the company is entitled is the relevant percentage of the company’s qualifying expenditure for the period.The relevant percentage is determined by—
- section 1179DV, in the case of a film or television programme;
- section 1179FN, in the case of a video game.
Treatment of credit¶
1179CB Expenditure credit to count as taxable receipt¶
1179CC Redemption of value of expenditure credit¶
If a company is entitled to, and claims, an expenditure credit under this Chapter for an accounting period, the credit is to be dealt with as follows.- Step 1The amount of the credit is to be applied in discharging any liability of the company to pay corporation tax for the accounting period.
- Step 2Any amount remaining after step 1 is to be reduced, if necessary, to the amount given by—where—
- A is the initial amount of the credit (before step 1), and
- B is the amount of corporation tax that would be chargeable on that amount if it were an amount of profits for the accounting period on which corporation tax was chargeable at the main rate.
For provision about the treatment of an amount deducted under this step, see section 1179CD. - Step 3The amount remaining after step 2 is to be applied in discharging any liability of the company to pay corporation tax for any other accounting period.
- Step 4If the company is a member of a group, it may surrender the whole or part of any amount remaining after step 3 to any other member of the group (as to which see section 1179CE).
- Step 5Any amount remaining after step 4 is to be applied in discharging any other liability of the company to pay a sum to the Commissioners for His Majesty’s Revenue and Customs—
- under or by virtue of an enactment, or
- under an agreement made in connection with any person’s liability to make a payment to the Commissioners under or by virtue of an enactment.
- Step 6Any amount remaining after step 5 is (subject to sections 1179CG and 1179CH) to be paid to the company by an officer of Revenue and Customs.
1179CD Treatment of notional tax deduction¶
1179CE Amounts surrendered to other group companies¶
- Step 1Select an overlapping AP.
- Step 2Calculate the proportion of the overlapping AP that overlaps with the surrender AP, and apply that proportion to the amount of corporation tax payable by the other group member for that overlapping AP.
- Step 3Calculate the proportion of the surrender AP that overlaps with the overlapping AP, and apply that proportion to the surrendered amount.
- Step 4The amount given by step 3 is to be applied in discharging the liability of the other group member to pay the corporation tax mentioned in step 2, up to the amount given by that step.
- Step 5Select another overlapping AP, if there is one, and repeat steps 2 to 4.
- Step 6If any of the surrendered amount remains after steps 2 to 4 have been taken in relation to each overlapping AP, the remainder is to be treated for the purposes of section 1179CC or (as the case may be) section 1179CD as if it had not been surrendered as mentioned in subsection (1).
1179CF Priority of discharge¶
Restrictions on payment¶
1179CG No credit payable if company in administration or liquidation¶
1179CH No credit payable if certain tax matters outstanding¶
Artificial arrangements¶
1179CI Disqualifying arrangements and non-commercial transactions¶
Chapter 4 Films and television programmes¶
General¶
1179D Application of Chapters 2 and 3 to films and television programmes¶
Qualifying films¶
1179DA Meaning of “film”¶
1179DB Qualifying films¶
A film is a qualifying film if it meets—1179DC Theatrical release condition¶
Qualifying television programmes¶
1179DD Meaning of “television programme”¶
1179DE Qualifying television programmes¶
A television programme is a qualifying television programme if—1179DF Categories of qualifying programme¶
1179DG Excluded programmes¶
1179DH Broadcast condition¶
1179DI Slot length and hourly cost conditions¶
British certification condition¶
1179DJ British certification condition: provisional and final satisfaction¶
1179DJA Films: certification as low-budget film¶
- “low-budget certificate” means a certificate granted in accordance with subsection (1);
- “regulations” means regulations made by the Secretary of State with the approval of the Treasury;
- “specified” means specified in regulations.
1179DK Television programmes: test for certification¶
1179DL Television programmes: applications for certification¶
1179DM Television programmes: certification and revocation¶
1179DN Disclosure of information for certification purposes¶
UK expenditure condition¶
1179DO UK expenditure condition: provisional and final satisfaction¶
Production companies¶
1179DP Meaning of “production company”¶
1179DQ Qualifying co-productions and co-producers¶
Qualifying expenditure and rate of credit¶
1179DR Expenditure that qualifies for credit¶
1179DS Meaning of “core expenditure”¶
Expenditure is “core expenditure” in relation to a film or television programme if it is expenditure on the pre-production, principal photography or post-production of the film or programme.1179DT Excluded expenditure: research and development and unpaid amounts ¶
1179DU Excluded expenditure: non-arm’s-length dealings with connected parties¶
1179DV Percentage of qualifying expenditure translated into credit¶
Accounting for the separate trade¶
1179DW When the separate trade begins¶
For the purposes of section 1179B, the production company for a film or television programme is treated as beginning the separate production trade in respect of the film or programme—1179DX Costs and income of separate trade¶
1179DY Accounting periods¶
Miscellaneous¶
1179DZ Effect of move out of higher-percentage category¶
1179E Production qualifying consecutively as film and television programme¶
1179EA Meaning of “production activities”, “principal photography” and “animation”¶
1179EB When film or programme is completed¶
1179EC Special credit for visual effects¶
- Step 1 (identify the total UK expenditure in the AVEC period)
- Step 2 (identify the amount of visual effects expenditure)Determine how much of the result of Step 1 is relevant visual effects expenditure.
- Step 3 (determine the extent to which the 80% cap applied)Determine the amount (if any) of the excess to be deducted at Step 3 in section 1179CA(1) for the most recent accounting period for which a claim for Chapter 3 credit was made (which may be the claim period).If that amount is nil go to Step 4, otherwise go to Step 5.
- Step 4 (where the 80% cap did not apply, calculate the adjusted VFX portion)If this Step applies, the adjusted VFX portion is the amount given by multiplying—
- the sum of Chapter 3 credits claimed by the production company, by
- the amount given by dividing the result of Step 2 by the result of Step 1.
- Step 5 (treat the 80% cap as affecting the VFX portion first)Subtract the result of Step 3 from the result of Step 2.If the result is nil or less, the adjusted VFX portion is nil. If not, go to Step 6.
- Step 6 (calculate the adjusted VFX portion, taking account of the 80% cap)If this Step applies, the adjusted VFX portion is the amount given by multiplying the result of Step 5 by 0.34.
- a company’s “AVEC period” means the period beginning with the commencement of the first accounting period for which this Part applies further to the election by the company under section 1179B(1) and ending with the end of the claim period;
- “Chapter 3 credit” means an audiovisual expenditure credit in respect of the film or television programme determined under section 1179CA;
- “relevant visual effects expenditure” means UK expenditure that—
- is incurred in respect of relevant visual effects work carried out in the United Kingdom, and
- counts as relevant production expenditure for the purposes of section 1179CA(2) (see section 1179DR);
- “relevant visual effects work” means work consisting of the use of computer technology to create or alter images for inclusion in the film or programme.
Chapter 5 Video games¶
General¶
1179F Application of Chapters 2 and 3 to video games¶
Qualifying video games¶
1179FA Video games that are qualifying video games¶
1179FB Intended supply condition¶
British certification condition¶
1179FC British certification condition: provisional and final satisfaction¶
1179FD Test for certification¶
1179FE Applications for certification¶
1179FF Certification and revocation¶
1179FG Disclosure of information for certification purposes¶
Section 1179DN (disapplication of section 18, and application of section 19, of the Commissioners for Revenue and Customs Act 2005) has effect in relation to the Secretary of State’s functions under sections 1179FD to 1179FF as it has effect in relation to the Secretary of State’s functions under sections 1179DK to 1179DM.UK expenditure condition¶
1179FH UK expenditure condition¶
Development companies¶
1179FI Meaning of “development company”¶
Qualifying expenditure and rate of credit¶
1179FJ Expenditure that qualifies for credit¶
Expenditure incurred by the development company for a video game counts as “relevant production expenditure” for the purposes of section 1179CA(2) if—1179FK Meaning of “core expenditure”¶
1179FL Excluded expenditure: research and development and unpaid amounts¶
1179FM Excluded expenditure: non-arm’s-length dealings with connected parties¶
1179FN Percentage of qualifying expenditure translated into credit¶
Accounting for the separate trade¶
1179FO When the separate trade begins¶
For the purposes of section 1179B, the development company for a video game is treated as beginning the separate production trade in respect of the video game—1179FP Costs and income of separate trade¶
1179FQ Accounting periods¶
Miscellaneous¶
1179FR Meaning of “development activities”¶
“Development activities”, in relation to a video game, means the activities involved in designing, producing and testing the video game.1179FS When video game is completed¶
A video game is “completed” when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and made available to the general public.C115Part 15 Film production¶
Chapter 1 Introduction¶
Introductory¶
1180 Overview of Part¶
Interpretation¶
1181 “Film” etc¶
1182 “Film production company”¶
1183 “Film-making activities” etc¶
“Specified” means specified in the regulations.
1184 “Production expenditure”, “core expenditure” F1310...¶
- “production expenditure” means expenditure on film-making activities in connection with the film, and
- “core expenditure” means production expenditure on pre-production, principal photography and post-production.
1185 “UK expenditure” etc¶
1186 “Qualifying co-production” and “co-producer”¶
In this Part—1187 “Company tax return”¶
In this Part “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).Chapter 2 Taxation of activities of film production company¶
Separate film trade¶
1188 Activities of film production company treated as a separate trade¶
1189 Calculation of profits or losses of separate film trade¶
where—
C is the total to date of costs incurred (and represented in work done),
T is the estimated total cost of the film, and
I is the estimated total income from the film.
Supplementary¶
1190 Income from the film¶
1191 Costs of the film¶
1192 When costs are taken to be incurred¶
1193 Pre-trading expenditure¶
1194 Estimates¶
Estimates for the purposes of this Chapter must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.Chapter 3 Film tax relief¶
Introductory¶
1195 Availability and overview of film tax relief¶
Conditions of relief¶
F17171196 Intended theatrical release¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1196A Intended release or broadcast¶
1197 British film¶
The film must be certified by the Secretary of State as a British film under Schedule 1 to the Films Act 1985 (c. 21).1198 UK expenditure¶
Additional deductions¶
1199 Additional deduction for qualifying expenditure¶
1200 Amount of additional deduction¶
where—
E is—
- (a) so much of the qualifying expenditure as is UK expenditure, or
- (b) if less, 80% of the total amount of qualifying expenditure, and
R is the rate of enhancement (see subsection (3)).
where—
E is—
- (a) so much of the qualifying expenditure incurred to date as is UK expenditure, or
- (b) if less, 80% of the total amount of qualifying expenditure incurred to date,
R is the rate of enhancement (see subsection (3)), and
P is the total amount of the additional deductions given for previous periods.
Film tax credits¶
1201 Film tax credit claimable if company has surrenderable loss¶
where—
L is the amount of the company's loss for the period in the separate film trade, and
RUL is the amount of any relevant unused loss of the company.
where—
E is the amount that is E for that period for the purposes of section 1200(2), and
S is the total amount previously surrendered under section 1202(1).
1202 Surrendering of loss and amount of film tax credit¶
L x R
where—
L is the amount of the loss surrendered, and
R is 25%.
1203 Payment in respect of film tax credit¶
Miscellaneous¶
1204 No account to be taken of amount if unpaid¶
1205 Artificially inflated claims for additional deduction or film tax credit¶
1206 Confidentiality of information¶
1207 Wrongful disclosure¶
Chapter 4 Film losses¶
1208 Application of sections 1209 and 1210¶
- “the completion period” means the accounting period of the company—
- in which the film is completed, or
- if the company does not complete the film, in which it abandons film-making activities in relation to the film,
- “loss relief” includes any means by which a loss might be used to reduce the amount in respect of which the company, or any other person, is chargeable to tax,
- “pre-completion period” means an accounting period of the company before the completion period, and
- “the separate film trade” means the company's separate trade in relation to the film (see section 1188).
C1161209 Restriction on use of losses while film in production¶
C311210 Use of losses in later periods¶
C2171211 Terminal losses¶
Chapter 5 Provisional entitlement to relief¶
1212 Introduction¶
- “the company” means the film production company in relation to a film,
- “the completion period” means the accounting period of the company—
- in which the film is completed, or
- if the company does not complete the film, in which it abandons film-making activities in relation to it,
- “interim accounting period” means any earlier accounting period of the company during which film-making activities are carried on in relation to the film,
- “interim certificate” and “final certificate” refer to certificates under Schedule 1 to the Films Act 1985 (c. 21) (certification of films as British films for purposes of film tax relief),
- “the separate film trade” means the company's separate trade in relation to the film (see section 1188), and
- “special film relief” means—
- film tax relief, or
- relief under section 1211 (transfer of terminal losses from one qualifying film to another).
1213 Certification as a British film¶
1214 The UK expenditure condition¶
F7791215 Film tax relief on basis that film is limited-budget film¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1216 Time limit for amendments and assessments¶
Any amendment or assessment necessary to give effect to the provisions of this Chapter may be made despite any limitation on the time within which an amendment or assessment may normally be made.PART 15A Television production¶
CHAPTER 1 Introduction¶
Introductory¶
1216A Overview of Part¶
Meaning of “television programme”, “relevant programme” etc¶
1216AA “Television programme”¶
1216AB “Relevant programme”¶
1216AC Types of programme eligible to be relevant programmes¶
1216AD Excluded programmes¶
1216ADA Certain children's programmes not to be excluded programmes¶
Other interpretation¶
1216AE Television production company¶
1216AF “Television production activities” etc¶
1216AG “Production expenditure” and “core expenditure”¶
1216AH “UK expenditure” etc¶
1216AI “Qualifying co-production” and “co-producer”¶
In this Part—1216AJ “Company tax return”¶
In this Part “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).CHAPTER 2 Taxation of activities of television production company¶
Separate programme trade¶
1216B Activities of television production company treated as a separate trade¶
1216BA Calculation of profits or losses of separate programme trade¶
where—
C is the total to date of costs incurred (and represented in work done),
T is the estimated total cost of the relevant programme, and
I is the estimated total income from the relevant programme.
Supplementary¶
1216BB Income from the relevant programme¶
1216BC Costs of the relevant programme¶
1216BD When costs are taken to be incurred¶
1216BE Pre-trading expenditure¶
1216BF Estimates¶
Estimates for the purposes of this Chapter must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.CHAPTER 3 Television tax relief¶
Introductory¶
1216C Availability and overview of television tax relief¶
“Intended for broadcast”¶
1216CA Intended for broadcast¶
British programmes¶
1216CB British programme¶
1216CC Applications for certification¶
1216CD Certification and withdrawal of certification¶
UK expenditure¶
1216CE UK expenditure¶
Additional deductions¶
1216CF Additional deduction for qualifying expenditure¶
1216CG Amount of additional deduction¶
where E is—
- so much of the qualifying expenditure as is UK expenditure, or
- if less, 80% of the total amount of qualifying expenditure.
where—
E is—
- so much of the qualifying expenditure incurred to date as is UK expenditure, or
- if less, 80% of the total amount of qualifying expenditure incurred to date, and
P is the total amount of the additional deductions given for previous periods.
Television tax credits¶
1216CH Television tax credit claimable if company has surrenderable loss¶
where—
L is the amount of the company's loss for the period in the separate programme trade, and
RUL is the amount of any relevant unused loss of the company (see subsection (4)).
where—
E is the amount that is E for that period for the purposes of section 1216CG(2), and
S is the total amount previously surrendered under section 1216CI(1).
1216CI Surrendering of loss and amount of television tax credit¶
1216CJ Payment in respect of television tax credit¶
Miscellaneous¶
1216CK No account to be taken of amount if unpaid¶
1216CL Artificially inflated claims for additional deduction or tax credit¶
1216CM Confidentiality of information¶
1216CN Wrongful disclosure¶
CHAPTER 4 Programme losses¶
1216D Application of sections 1216DA and 1216DB¶
- “the completion period” means the accounting period of the company—
- in which the relevant programme is completed, or
- if the company does not complete the relevant programme, in which it abandons television production activities in relation to the programme,
- “loss relief” includes any means by which a loss might be used to reduce the amount in respect of which the company, or any other person, is chargeable to tax,
- “pre-completion period” means an accounting period of the company before the completion period, and
- “the separate programme trade” means the company's separate trade in relation to the relevant programme (see section 1216B).
C1301216DA Restriction on use of losses while programme in production¶
C1211216DB Use of losses in later periods¶
C571216DC Terminal losses¶
CHAPTER 5 Provisional entitlement to relief¶
1216E Introduction¶
- “the company” means the television production company in relation to a relevant programme,
- “the completion period” means the accounting period of the company—
- in which the relevant programme is completed, or
- if the company does not complete the relevant programme, in which it abandons television production activities in relation to it,
- “interim accounting period” means any earlier accounting period of the company during which television production activities are carried on in relation to the relevant programme,
- “interim certificate” and “final certificate” have the meaning given by section 1216CC,
- “the separate programme trade” means the company's separate trade in relation to the relevant programme (see section 1216B), and
- “special television relief” means—
- television tax relief, or
- relief under section 1216DC (transfer of terminal losses from one relevant programme to another).
1216EA Certification as a British programme¶
1216EB The UK expenditure condition¶
1216EC Time limit for amendments and assessments¶
Any amendment or assessment necessary to give effect to the provisions of this Chapter may be made despite any limitation on the time within which an amendment or assessment may normally be made.PART 15B Video games development¶
CHAPTER 1 Introduction¶
Introductory¶
1217A Overview of Part¶
Interpretation¶
1217AA “Video game” etc¶
1217AB Video games development company¶
1217AC “Video game development activities” etc¶
1217AD “Core expenditure”¶
1217AE “European expenditure” etc¶
1217AF “Company tax return”¶
In this Part “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).CHAPTER 2 Taxation of activities of video games development company¶
Separate video game trade¶
1217B Activities of video games development company treated as a separate trade¶
1217BA Calculation of profits or losses of separate video game trade¶
where—
C is the total to date of costs incurred (and represented in work done),
T is the estimated total cost of the video game, and
I is the estimated total income from the video game.
Supplementary¶
1217BB Income from the video game¶
1217BC Costs of the video game¶
1217BD When costs are taken to be incurred¶
1217BE Estimates¶
Estimates for the purposes of this Chapter must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.CHAPTER 3 Video games tax relief¶
Introductory¶
1217C Availability and overview of video games tax relief¶
“Intended for supply”¶
1217CA Intended for supply¶
British video games¶
1217CB British video game¶
1217CC Applications for certification¶
1217CD Certification and withdrawal of certification¶
EEA expenditure¶
1217CE European expenditure¶
Additional deductions¶
1217CF Additional deduction for qualifying expenditure¶
1217CG Amount of additional deduction¶
where E is—
- so much of the qualifying expenditure as is European expenditure, or
- if less, 80% of the total amount of qualifying expenditure.
where—
E is—
- so much of the qualifying expenditure incurred to date as is European expenditure, or
- if less, 80% of the total amount of qualifying expenditure incurred to date, and
P is the total amount of the additional deductions given for previous periods.
Video game tax credits¶
1217CH Video game tax credit claimable if company has surrenderable loss¶
where—
L is the amount of the company's loss for the period in the separate video game trade, and
RUL is the amount of any relevant unused loss of the company (see subsection (4)).
where—
E is the amount that is E for that period for the purposes of section 1217CG(2), and
S is the total amount previously surrendered under section 1217CI(1).
1217CI Surrendering of loss and amount of video game tax credit¶
1217CJ Payment in respect of video game tax credit¶
Miscellaneous¶
1217CK No account to be taken of amount if unpaid¶
1217CL Artificially inflated claims for additional deduction or tax credit¶
1217CM Confidentiality of information¶
1217CN Wrongful disclosure¶
CHAPTER 4 Video game losses¶
1217D Application of sections 1217DA and 1217DB¶
- “the completion period” means the accounting period of the company—
- in which the video game is completed, or
- if the company does not complete the video game, in which it abandons video game development activities in relation to the video game,
- “loss relief” includes any means by which a loss might be used to reduce the amount in respect of which the company, or any other person, is chargeable to tax,
- “pre-completion period” means an accounting period of the company before the completion period, and
- “the separate video game trade” means the company's separate trade in relation to the video game (see section 1217B).
C1261217DA Restriction on use of losses while video game in development¶
C271217DB Use of losses in later periods¶
C1251217DC Terminal losses¶
CHAPTER 5 Provisional entitlement to relief¶
1217E Introduction¶
- “the company” means the video games development company in relation to a video game,
- “the completion period” means the accounting period of the company—
- in which the video game is completed, or
- if the company does not complete the video game, in which it abandons video game development activities in relation to it,
- “interim accounting period” means any earlier accounting period of the company during which video game development activities are carried on in relation to the video game,
- “interim certificate” and “final certificate” have the meaning given by section 1217CC,
- “the separate video game trade” means the company's separate trade in relation to the video game (see section 1217B), and
- “special video games relief” means—
- video games tax relief, or
- relief under section 1217DC (transfer of terminal losses from one video game to another).
1217EA Certification as a British video game¶
1217EB The European expenditure condition¶
1217EC Time limit for amendments and assessments¶
Any amendment or assessment necessary to give effect to the provisions of this Chapter may be made despite any limitation on the time within which an amendment or assessment may normally be made.C160PART 15C Theatrical Productions¶
Introduction¶
1217F Overview¶
1217FA “Theatrical production”¶
1217FB Productions not regarded as theatrical¶
- “broadcast” means broadcast by any means (including television, radio or the internet);
- “film” has the same meaning as in Part 15 (see section 1181);
- “wild animal” means an animal of a kind which is not commonly domesticated in the British Islands (and in this definition “animal” has the meaning given by section 1(1) of the Animal Welfare Act 2006).
1217FC “Production company”¶
Companies qualifying for relief¶
1217G How a company qualifies for relief¶
1217GA The commercial purpose condition¶
- “the beneficiaries” means persons for whose benefit the performance will or may be provided;
- “control” has the same meaning as in Part 10 of CTA 2010 (see section 450 of that Act).
1217GB The UK expenditure condition¶
1217GC “Core expenditure”¶
Claim for additional deduction¶
1217H Claim for additional deduction¶
The separate theatrical trade¶
1217I Introduction to sections 1217IA to 1217IF¶
Where a company is treated under section 1217H(3)(a) as carrying on a separate trade (“the separate theatrical trade”), the profits or losses of the trade are calculated for corporation tax purposes in accordance with sections 1217IA to 1217IF.1217IA Calculation of profits or losses of separate theatrical trade¶
where—
C is the total to date of costs incurred (and represented in work done);
T is the estimated total cost of the theatrical production;
I is the estimated total income from the theatrical production.
1217IB Income from the production¶
1217IC Costs of the production¶
1217ID When costs are taken to be incurred¶
1217IE Pre-trading expenditure¶
1217IF Estimates¶
Estimates for the purposes of section 1217IA must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.Amount of additional deduction¶
1217J Amount of additional deduction¶
E is—
- so much of the qualifying expenditure incurred to date as is UK expenditure, or
- if less, 80% of the total amount of qualifying expenditure incurred to date.
where—
E is—
- so much of the qualifying expenditure incurred to date as is UK expenditure, or
- if less, 80% of the total amount of qualifying expenditure incurred to date, and
P is the total amount of the additional deductions given for previous periods.
1217JA “Qualifying expenditure”¶
Theatre tax credits¶
1217K C160Theatre tax credit claimable if company has surrenderable loss¶
1217KA Amount of surrenderable loss¶
where—
L is the amount of the company's loss for the period in the separate theatrical trade, and
RUL is the amount of any relevant unused loss of the company (see subsection (3)).
where—
E is the amount that is E for that period for the purposes of section 1217J(3), and
S is the total amount previously surrendered under section 1217K.
1217KB C160Payment in respect of theatre tax credit¶
1217KC C160Limit on State aid¶
Companies in insolvency¶
1217KD No claim if company in administration or liquidation¶
Anti-avoidance etc¶
1217LA Tax avoidance arrangements¶
- “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;
- “tax advantage” has the meaning given by section 1139 of CTA 2010.
C2331217LB Transactions not entered into for genuine commercial reasons¶
Use of losses¶
1217M Application of sections 1217MA to 1217MC¶
- “the completion period” means the accounting period in which the company ceases to carry on the separate theatrical trade;
- “loss relief” includes any means by which a loss might be used to reduce the amount in respect of which a company, or any other person, is chargeable to tax.
C191217MA Restriction on use of losses before completion period¶
C771217MB Use of losses in the completion period¶
C1981217MC Terminal losses¶
Provisional entitlement to relief¶
1217N Provisional entitlement to relief¶
1217NA Clawback of provisional relief¶
Interpretation¶
1217O Activities involved in developing, producing, running or closing a production¶
The Treasury may by regulations amend section 1217GC (core expenditure) or 1217IC (costs of production) for the purpose of providing that activities of a specified description are, or are not, to be regarded as activities involved in developing or (as the case may be) producing, running or closing—1217OA “Company tax return”¶
In this Part “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule).1217OB Index¶
In this Part—- “commercial purpose condition” has the meaning given by section 1217GA;
- “company tax return” has the meaning given by section 1217OA;
- “core expenditure” has the meaning given by section 1217GC;
- “costs”, in relation to a theatrical production, has the meaning given by section 1217IC;
- F1934...
- F1934...
- references to “income from a theatrical production” are to be read in accordance with section 1217IB;
- “production company” has the meaning given by section 1217FC;
- “qualifying expenditure” has the meaning given by section 1217JA;
- references to the “separate theatrical trade” are to be read in accordance with section 1217I;
- “theatrical production” has the meaning given by section 1217FA (read with section 1217FB).
- “UK expenditure” has the meaning given by section 1217GB;
- “UK expenditure condition” has the meaning given by section 1217GB.
C218PART 15D Orchestra tax relief¶
CHAPTER 1 Introduction¶
Overview¶
1217P Overview¶
Interpretation¶
1217PA “Orchestral concert”¶
- “broadcast” means broadcast by any means (including television, radio or the internet);
- “film” has the same meaning as in Part 15 (see section 1181).
1217PB Production company¶
CHAPTER 2 Taxation of activities of production company¶
Separate orchestral trade¶
1217Q Separate orchestral trade¶
1217QA Election for concert series¶
Profits and losses of separate orchestral trade¶
1217QB Calculation of profits or losses of separate orchestral trade¶
where—
C is the total to date of costs incurred;
T is the estimated total cost of the production of the concert or concert series;
I is the estimated total income from the production of the concert or concert series.
1217QC Income from the production¶
1217QD Costs of the production¶
1217QE When costs are taken to be incurred¶
1217QF Pre-trading expenditure¶
1217QG Estimates¶
Estimates for the purposes of section 1217QB must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.C218CHAPTER 3 Orchestra tax relief¶
Introduction¶
1217R Overview of orchestra tax relief¶
Companies qualifying for orchestra tax relief¶
1217RA Companies qualifying for orchestra tax relief¶
- “the beneficiaries” means persons for whose benefit the concert will or may be performed;
- “control” has the same meaning as in Part 10 of CTA 2010 (see section 450 of that Act).
1217RB The UK expenditure condition¶
1217RC “Core expenditure”¶
Additional deduction¶
1217RD Claim for additional deduction¶
1217RE Amount of additional deduction¶
where E is—
- so much of the qualifying expenditure incurred to date as is UK expenditure, or
- if less, 80% of the total amount of qualifying expenditure incurred to date, and
1217RF “Qualifying expenditure”¶
Orchestra tax credits¶
1217RG C218Orchestra tax credit claimable if company has surrenderable loss¶
1217RH C218Amount of surrenderable loss¶
where—
L is the amount of the company's loss for the period in the separate orchestral trade, and
RUL is the amount of any relevant unused loss of the company (see subsection (3)).
where—
E is the amount that is E for that period for the purposes of section 1217RE(3), and
S is the total amount previously surrendered under section 1217RG.
1217RI C218Payment in respect of orchestra tax credit¶
1217RJ C218Limit on State aid¶
In accordance with Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market (as that Regulation had effect immediately before IP completion day), the total amount of orchestra tax credits payable under section 1217RI in the case of any undertaking is not to exceed 50 million euros per year.1217RK C218No account to be taken of amount if unpaid¶
Companies in insolvency¶
1217RKA No claim if company in administration or liquidation¶
Anti-avoidance etc¶
1217RL Tax avoidance arrangements¶
- “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;
- “tax advantage” has the meaning given by section 1139 of CTA 2010.
1217RM Transactions not entered into for genuine commercial reasons¶
CHAPTER 4 Losses of separate orchestral trade¶
1217S Application of sections 1217SA to 1217SC¶
C1721217SA Restriction on use of losses before completion period¶
C2291217SB Use of losses in the completion period¶
C1541217SC Terminal losses¶
CHAPTER 5 Provisional entitlement to relief¶
1217T Provisional entitlement to relief¶
1217TA Clawback of provisional relief¶
CHAPTER 6 Interpretation¶
1217U Interpretation¶
In this Part—- “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);
- “core expenditure” has the meaning given by section 1217RC;
- “costs”, in relation to a concert or concert series, has the meaning given by section 1217QD;
- F1958...
- F2085...
- “income”, in relation to a concert or concert series, has the meaning given by section 1217QC;
- “orchestra tax relief” is to be read in accordance with Chapter 3 (see in particular section 1217R(1));
- “orchestral concert” has the meaning given by section 1217PA;
- “production company” has the meaning given by section 1217PB;
- “qualifying expenditure” has the meaning given by section 1217RF;
- “qualifying orchestral concert” has the meaning given by section 1217RA(3);
- “qualifying orchestral concert series” has the meaning given by section 1217RA(5);
- the “separate orchestral trade” is to be read in accordance with section 1217Q;
- “UK expenditure” has the meaning given by section 1217RB(2);
- “UK expenditure condition” has the meaning given by section 1217RB(1).
C110C11PART 15E Museums and galleries exhibition tax relief¶
CHAPTER 1 Introduction¶
Overview¶
1218ZA Overview¶
Interpretation¶
1218ZAA “Exhibition”¶
1218ZAB “Touring exhibition”¶
1218ZAC Primary production company¶
1218ZAD Secondary production company¶
CHAPTER 2 Taxation of activities of production company¶
Separate exhibition trade¶
1218ZB Separate exhibition trade¶
Profits and losses of separate exhibition trade¶
1218ZBA Calculation of profits or losses of separate exhibition trade¶
where—
- C is the total to date of costs incurred;
- T is the estimated total cost of the production of the exhibition;
- I is the estimated total income from the production of the exhibition.
1218ZBB Income from the production¶
1218ZBC Costs of the production¶
1218ZBD When costs are taken to be incurred¶
1218ZBE Pre-trading expenditure¶
1218ZBF Estimates¶
Estimates for the purposes of section 1218ZBA must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.C11CHAPTER 3 Museums and galleries exhibition tax relief¶
Introduction¶
1218ZC Overview of museums and galleries exhibition tax relief¶
Companies qualifying for museums and galleries exhibition tax relief¶
1218ZCA Companies qualifying for museums and galleries exhibition tax relief¶
1218ZCB Interpretation of section 1218ZCA(3)(b) and (c)¶
1218ZCC The UK expenditure condition¶
1218ZCD “Core expenditure”¶
Additional deduction¶
1218ZCE Claim for additional deduction¶
1218ZCF Amount of additional deduction¶
where E is—
- so much of the qualifying expenditure incurred to date as is UK expenditure, or
- if less, 80% of the total amount of qualifying expenditure incurred to date, and
1218ZCG “Qualifying expenditure”¶
Museums and galleries exhibition tax credits¶
1218ZCH C11Museums and galleries exhibition tax credit claimable if company has surrenderable loss¶
1218ZCI C11Amount of surrenderable loss¶
where—
- L is the amount of the company’s loss for the period in the separate exhibition trade, and
- RUL is the amount of any relevant unused loss of the company (see subsection (3)).
where—
- E is the amount that is E for that period for the purposes of section 1218ZCF(3), and
- S is the total amount previously surrendered under section 1218ZCH.
1218ZCJ C11Payment in respect of museums and galleries exhibition tax credit¶
1218ZCK C11Maximum museums and galleries exhibition tax credits payable¶
1218ZCL C11No account to be taken of amount if unpaid¶
Companies in insolvency¶
1218ZCLA No claim if company in administration or liquidation¶
Anti-avoidance etc¶
1218ZCM Tax avoidance arrangements¶
- “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;
- “tax advantage” has the meaning given by section 1139 of CTA 2010.
1218ZCN Transactions not entered into for genuine commercial reasons¶
CHAPTER 4 Losses of separate exhibition trade¶
1218ZD Application of sections 1218ZDA to 1218ZDC¶
C1231218ZDA Restriction on use of losses before completion period¶
C2201218ZDB Use of losses in the completion period¶
C1461218ZDC Terminal losses¶
CHAPTER 5 Provisional entitlement to relief¶
1218ZE Provisional entitlement to relief¶
1218ZEA Clawback of provisional relief¶
CHAPTER 6 Interpretation¶
1218ZF Regulations about activities in relation to an exhibition¶
The Treasury may by regulations amend section 1218ZBC (costs of the production) or 1218ZCD (“core expenditure”) for the purpose of providing that activities of a specified description are, or are not, to be regarded as activities involved in developing or (as the case may be) producing, running, deinstalling or closing—1218ZFA Interpretation¶
In this Part—- “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);
- “core expenditure” has the meaning given by section 1218ZCD;
- “costs”, in relation to an exhibition, has the meaning given by section 1218ZBC;
- F1978...
- F1978...
- “exhibition” has the meaning given by section 1218ZAA;
- “income”, in relation to an exhibition, has the meaning given by section 1218ZBB;
- “museums and galleries exhibition tax relief” is to be read in accordance with Chapter 3 (see in particular section 1218ZC(1));
- “primary production company” has the meaning given by section 1218ZAC;
- “qualifying expenditure” has the meaning given by section 1218ZCG;
- “secondary production company” has the meaning given by section 1218ZAD;
- “the separate exhibition trade” is to be read in accordance with section 1218ZB;
- “touring exhibition” has the meaning given by section 1218ZAB.
- “UK expenditure” has the meaning given by section 1218ZCC(2);
- “UK expenditure condition” has the meaning given by section 1218ZCC(1).
Part 16 Companies with investment business¶
Chapter 1 Introduction¶
F8571217 Overview of Part¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F6301218 “Company with investment business” and “investment business”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1218A Overview of Part¶
1218B Overview of Part¶
C85Chapter 2 Management expenses¶
Relief for expenses of management¶
C1561219 C85Expenses of management of a company's investment business¶
1220 Meaning of “unallowable purpose”¶
1221 Amounts treated as expenses of management¶
1222 Income from a source not charged to tax¶
1223 Carrying forward expenses of management and other amounts¶
1223A Exception for basic life assurance and general annuity business¶
Accounting period to which expenses are referable¶
1224 Accounting period to which expenses are referable¶
1225 Accounts conforming with GAAP¶
1226 Accounts not conforming with GAAP¶
1227 Accounts not drawn up¶
1227A Management expenses in relation to salaried members of limited liability partnerships¶
Claw back of relief¶
1228 Credits that reverse debits¶
For the purposes of sections 1229 and 1230, a credit reverses the whole or part of a debit in any case where the credit falls to be made because—1229 Claw back of relief¶
1230 Meaning of “reversal amount”¶
1231 Absence of accounts¶
Chapter 3 Amounts treated as expenses of management¶
Preliminary¶
1232 Chapter applies to amounts not otherwise relieved¶
The following provisions of this Chapter treat amounts as expenses of management only so far as the amounts—Excess capital allowances¶
C10C1351233 Excess capital allowances¶
Payments for restrictive undertakings¶
C1591234 Payments for restrictive undertakings¶
Seconded employees¶
C1081235 Employees seconded to charities and educational establishments¶
- “educational establishment” has the same meaning as in section 70, and
- “the period of the secondment” means the period for which the employee's services are made available to the charity or educational establishment.
Contributions to agents' expenses¶
1236 Payroll deduction schemes¶
Counselling and retraining expenses¶
C1041237 Counselling and other outplacement services¶
C1891238 Retraining courses¶
- “retraining course expenses” means expenses incurred in the payment or reimbursement of retraining course expenses within the meaning given by section 311(2) of ITEPA 2003, and
- “the relevant conditions” means—
- the conditions in subsections (3) and (4) of section 311 of ITEPA 2003 (employment income exemptions: retraining courses), and
- in the case of travel expenses, the conditions in subsection (5) of that section.
Redundancy payments etc¶
C1891239 Redundancy payments and approved contractual payments¶
- “contractual payment” means a payment which, under an agreement, an employer is liable to make to an employee on the termination of the employee's contract of employment, and
- a contractual payment is “approved” if, in respect of that agreement, an order is in force under—
- section 157 of the Employment Rights Act 1996, or
- Article 192 of the Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)).
C1891240 Payments in respect of employment wholly in employer's business¶
C1891241 Payments in respect of employment in more than one capacity¶
C1891242 Additional payments¶
C791243 Payments made by the Government¶
Contributions to local enterprise organisations or urban regeneration companies¶
C2081244 Contributions to local enterprise organisations or urban regeneration companies¶
Contributions to flood and coastal erosion risk management projects¶
1244A Contributions to flood and coastal erosion risk management projects¶
Export Credits Guarantee Department¶
1245 Payments to Export Credits Guarantee Department¶
Levies under FISMA 2000¶
1246 Levies under FISMA 2000¶
Chapter 4 Rules restricting deductions¶
1247 Introduction¶
1248 Expenses in connection with arrangements for securing a tax advantage¶
- “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable),
- F184...
- “tax advantage” has the meaning given by section 1139 of CTA 2010.
1249 Unpaid remuneration¶
1250 Unpaid remuneration: supplementary¶
- “employee” includes an office-holder and “employment” therefore includes an office, and
- “remuneration” means an amount which is or is treated as earnings for the purposes of Parts 2 to 7 of ITEPA 2003.
1251 F287Car ... hire¶
Chapter 5 Companies with investment business: receipts¶
1252 Industrial development grants¶
C1441253 Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits¶
1253A Contributions to flood and coastal erosion risk management projects: refunds etc¶
1254 Repayments under FISMA 2000¶
Chapter 6 Supplementary¶
1255 Meaning of some accounting terms¶
- “credit” means an amount which for accounting purposes increases or creates a profit, or reduces a loss, for a period of account, and
- “debit” means an amount which for accounting purposes reduces a profit, or increases or creates a loss, for a period of account.
C255Part 17 Partnerships¶
Introduction¶
1256 Overview of Part¶
1257 General provisions¶
1258 Assessment of firms¶
Unless otherwise indicated (whether expressly or by implication), a firm is not to be regarded for corporation tax purposes as an entity separate and distinct from the partners.1258A Bare trusts¶
Firms with a foreign element¶
1266 Resident partners and double taxation agreements¶
Adjustment on change of basis¶
1267 Various rules for trades and property businesses¶
1268 Election for spreading under Chapter 14 of Part 3¶
1269 Interpretation of sections 1267 and 1268¶
In sections 1267 and 1268—Miscellaneous¶
1270 Special provisions about farming and property income¶
1271 Sale of patent rights: effect of partnership changes¶
1272 Sale of patent rights: effect of later cessation of trade¶
C701273 Limited liability partnerships¶
1273A Limited liability partnerships: salaried members¶
Part 18 Unremittable income¶
1274 Unremittable income: introduction¶
1275 Claim for relief for unremittable income¶
1276 Withdrawal of relief¶
1277 Income charged on withdrawal of relief after source ceases¶
1278 Valuing unremittable income¶
Part 19 General exemptions¶
Profits from FOTRA securities¶
1279 Exemption of profits from securities free of tax to residents abroad (“FOTRA securities”)¶
1280 Section 1279: supplementary provision¶
Income from savings certificates¶
1281 Income from savings certificates¶
1282 Income from Ulster Savings Certificates¶
Miscellaneous¶
F8771283 Interest from tax reserve certificates¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1284 Housing grants¶
F1733C2151285 UK company distributions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F11641286 VAT repayment supplements¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1287 Incentives to use electronic communications¶
No liability to corporation tax arises in respect of anything received by way of incentive under any regulations made in accordance with Schedule 38 to FA 2000 (regulations for providing incentives for electronic communications).Part 20 General calculation rules¶
C140C158Chapter 1 Restriction of deductions¶
Unpaid remuneration¶
1288 Unpaid remuneration¶
C531289 Unpaid remuneration: supplementary¶
- “employee” includes an office-holder and “employment” therefore includes an office, and
- “remuneration” means an amount which is or is treated as earnings for the purposes of Parts 2 to 7 of ITEPA 2003.
Employee benefit contributions¶
1290 Employee benefit contributions¶
- section 1291 (making of “employee benefit contributions”),
- section 1292 (provision of qualifying benefits),
- section 1293 (timing and amount of certain qualifying benefits),
- section 1294 (provision or payment out of employee benefit contributions),
- section 1295 (profits calculated before end of 9 month period),
- section 1296 (interpretation of sections 1290 to 1296),
- section 1297 (some special rules for companies carrying on a life assurance business).
1291 Making of “employee benefit contributions”¶
1292 Provision of qualifying benefits¶
- “the Contributions and Benefits Act” means—
- the Social Security Contributions and Benefits Act 1992 (c. 4), or
- the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
- “employment income tax charge” means a charge to tax under ITEPA 2003 (whether on the recipient or on someone else), and
- “NIC charge” means a liability to pay national insurance contributions under section 6 (Class 1 contributions), section 10 (Class 1A contributions) or section 10A (Class 1B contributions) of the Contributions and Benefits Act.
1293 Timing and amount of certain qualifying benefits¶
1294 Provision or payment out of employee benefit contributions¶
1295 Profits calculated before end of 9 month period¶
1296 Interpretation of sections 1290 to 1296¶
- “accident benefit scheme” means an employee benefit scheme under which benefits may be provided only by reason of a person's disablement, or death, caused by an accident occurring during the person's service as an employee of the employer,
- “employee benefit contribution” is to be read in accordance with section 1291(1),
- “employee benefit scheme” has the meaning given by section 1291(2) to (4),
- “the employer” is to be read in accordance with section 1290(1),
- “employer-financed retirement benefits scheme” has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see section 393A of that Act) but ignoring section 393B(2)(a) and (c) of that Act,
- “qualifying benefits” is to be read in accordance with section 1292,
- “qualifying expenses” includes any expenses of a scheme manager (other than the provision of benefits to employees of the employer)—
- which are incurred in operating the employee benefit scheme, and
- which, if incurred by the employer, would be deductible in calculating for corporation tax purposes the employer's profits of any period of account, and
- “scheme manager” means a person who administers an employee benefit scheme (acting in that capacity).
1297 Basic life assurance and general annuity business¶
Business entertainment and gifts¶
1298 C158Business entertainment and gifts¶
- for entertainment (see section 1299), and
- for gifts (see section 1300).
1299 C158Business entertainment: exceptions¶
1300 C158Business gifts: exceptions¶
Miscellaneous¶
1301 C158Restriction of deductions for annual payments¶
1301A C158Restriction of deductions for interest¶
In calculating a company's income from any source for corporation tax purposes, no deduction is allowed for interest otherwise than under Part 5 (loan relationships).1301B C158Qualifying charitable donations¶
In calculating a company's income from any source for corporation tax purposes, no deduction is allowed in respect of qualifying charitable donations.1302 C158Social security contributions¶
1303 C158Penalties, interest and VAT surcharges and interest¶
| Penalty or interest | Description of tax, levy or duty |
|---|---|
| Penalty under any of sections 60 to 70 of VATA 1994 | Value added tax |
| Interest under section 101 of FA 2009 in respect of an amount of value added tax | |
| Penalty under any of sections 8 to 11 of FA 1994 | Excise duties |
| Penalty under any of paragraphs 12 to 19 of Schedule 7 to FA 1994 | Insurance premium tax |
| Interest under paragraph 21 of that Schedule | |
| Penalty under any provision of Part 5 of Schedule 5 to FA 1996 | Landfill tax |
| Interest under paragraph 26 or 27 of that Schedule | |
| Penalty under any provision of Schedule 6 to FA 2000 | Climate change levy |
| Interest under any of paragraphs 70, 81 to 85 and 109 of that Schedule | |
| Penalty under any provision of Part 2 of FA 2001 | Aggregates levy |
| Interest under any of paragraphs 5 to 9 of Schedule 5 to, paragraph 6 of Schedule 8 to and paragraph 5 of Schedule 10 to FA 2001 | |
| Penalty under section 25 or 26 of FA 2003 | Customs duties |
| Penalty under any provision of Part 4 of FA 2003 | Stamp duty land tax |
| Interest under any provision of that Part | |
| Interest under section 101 of FA 2009 in connection with sums required to be deducted under section 61 of FA 2004 (construction industry) | |
| Penalty under Schedule 24 to FA 2007 | Various taxes and excise duties |
| Penalty under Schedule 41 to FA 2008 | Various taxes and excise duties |
| Penalty under Schedule 16 to F(No. 2)A 2017 | Various taxes |
1304 C158Crime-related payments¶
1305 C158Dividends and other distributions¶
1305A Avoidance schemes involving the transfer of corporate profits¶
- “arrangements” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
- “group” has the meaning given by section 357GD of CTA 2010;
- “tax advantage” has the meaning given by section 1139 of CTA 2010.
1305B Avoidance schemes involving certain non-derecognition liabilities¶
- “arrangements” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
- “member of the transferor group” means any of the following—
- the person who transferred the underlying assets as mentioned in subsection (1)(a);
- a company that is connected with the person mentioned in paragraph (a) and is not the relevant entity mentioned in subsection (1)(a);
- a transparent entity in which the person mentioned in paragraph (a) or a company falling within paragraph (b) has an interest;
- “relevant entity” means—
- a securitisation company within the meaning of Chapter 4 of Part 13 of CTA 2010, or
- any person that is a party to the same capital market arrangement (within the meaning of paragraph 1 of Schedule 2A to the Insolvency Act 1986) as such a company;
- “transparent entity” means anything that—
- may be treated as an entity for accounting purposes, and
- is not chargeable to corporation tax or income tax as a person (ignoring any exemptions).
- section 1122 of CTA 2010 (“connected” persons)
- section 1139 of CTA 2010 (“tax advantage”).
Chapter 2 Other general rules¶
Miscellaneous profits and losses¶
1306 Losses calculated on same basis as miscellaneous income¶
1307 Apportionment etc of miscellaneous profits and losses to accounting period¶
Expenditure on research and development¶
1308 Expenditure brought into account in determining value of intangible asset¶
- “intangible asset” has the meaning it has for accounting purposes, and
- “research and development” has the meaning given by section 1138 of CTA 2010.
Visiting performers¶
1309 Payments treated as made to visiting performers¶
- “payment” and “transfer” have the same meaning as in section 13 of ITTOIA 2005,
- “regulations” means regulations made by the Treasury.
Part 21 Other general provisions¶
Orders and regulations¶
1310 Orders and regulations¶
F1737...¶
F17371311 Apportionment to different periods¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation¶
1312 Abbreviated references to Acts¶
In this Act—- “CAA 2001” means the Capital Allowances Act 2001 (c. 2),
- “CTA 2010” means the Corporation Tax Act 2010,
- “FA”, followed by a year, means the Finance Act of that year,
- “F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year,
- “FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8),
- “ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),
- “IHTA 1984” means the Inheritance Tax Act 1984 (c. 51),
- “ITA 2007” means the Income Tax Act 2007 (c. 3),
- “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1),
- “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5),
- “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),
- “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010,
- “TMA 1970” means the Taxes Management Act 1970 (c. 9), and
- “VATA 1994” means the Value Added Tax Act 1994 (c. 23).
1313 Activities in UK sector of continental shelf¶
- “exploration or exploitation activities” means activities carried on in connection with the exploration or exploitation of so much of the seabed and subsoil and their natural resources as is situated in the United Kingdom or the UK sector of the continental shelf,
- “exploration or exploitation rights” means rights to assets to be produced by exploration or exploitation activities or to interests in or to the benefit of such assets, and
- “the UK sector of the continental shelf” means the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964 (c. 29).
1314 Meaning of “caravan”¶
1315 Claims and elections¶
In this Act any reference to a claim or election is to a claim or election in writing.1316 Meaning of “connected” persons and “control”¶
F12181317 Meaning of “farming” and related expressions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F3911318 Meaning of grossing up¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1319 Other definitions¶
In this Act, except where the context otherwise requires—- F550...
- F550...
- “credit union” means a society registered as a credit union under the Co-operative and Community Benefit Societies Act 2014 or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),
- “dividend ordinary rate” means the rate of income tax specified in section 8(1) of ITA 2007,
- “houseboat” means a boat or similar structure designed or adapted for use as a place of human habitation,
- “the Mergers Directive” means Council Directive 2009/133/EC,
- “national insurance contributions” means any contributions under—
- Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or
- Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
- F550...
- “normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,
- F550...
- “SCE” means a European Cooperative Society within the meaning of Council Regulation (EC) No. 1435/2003 on the Statute for a European Cooperative Society,
- “SE” means a European public limited-liability company (or Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/2001 on the Statute for a European company,
- “statutory insolvency arrangement” means—
- a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016,
- a compromise or arrangement that has taken effect under Part 26 or 26A of the Companies Act 2006, or
- an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom,
- F550...
- F550...
- F550...
1320 Interpretation: Scotland¶
1321 Interpretation: Northern Ireland¶
In the application of section 1284 (housing grants) and Part 1 of Schedule 2 (transitionals and savings: general provisions) to Northern Ireland, “enactment” includes an enactment comprised in, or in an instrument made under, Northern Ireland legislation.Final provisions¶
1322 Minor and consequential amendments¶
Schedule 1 (minor and consequential amendments) has effect.1323 Power to make consequential provision¶
1324 Power to undo changes¶
I11325 Transitional provisions and savings¶
I21326 Repeals and revocations¶
Schedule 3 (repeals and revocations, including of spent enactments) has effect.1327 Index of defined expressions¶
1328 Extent¶
1329 Commencement¶
1330 Short title¶
This Act may be cited as the Corporation Tax Act 2009.SCHEDULES
SCHEDULE 1 ¶
Minor and consequential amendments
Section 1322
Part 1 Income and Corporation Taxes Act 1988¶
.
, and
, and
Part 2 Other enactments¶
Finance Act 1950 (c. 15)¶
Taxes Management Act 1970 (c. 9)¶
.
Finance Act 1973 (c. 51)¶
Oil Taxation Act 1975 (c. 22)¶
Inheritance Tax Act 1984 (c. 51)¶
Films Act 1985 (c. 21)¶
Airports Act 1986 (c. 31)¶
Finance Act 1986 (c. 41)¶
Gas Act 1986 (c. 44)¶
British Steel Act 1988 (c. 35)¶
Finance Act 1988 (c. 39)¶
Finance Act 1989 (c. 26)¶
Finance Act 1990 (c. 29)¶
Finance Act 1991 (c. 31)¶
Taxation of Chargeable Gains Act 1992 (c. 12)¶
,
,
.
.
Finance (No. 2) Act 1992 (c. 48)¶
Finance Act 1994 (c. 9)¶
.
Finance Act 1995 (c. 4)¶
Finance Act 1996 (c. 8)¶
, and
Broadcasting Act 1996 (c. 55)¶
Finance Act 1997 (c. 16)¶
Finance (No. 2) Act 1997 (c. 58)¶
Finance Act 1998 (c. 36)¶
Finance Act 1999 (c. 16)¶
Commonwealth Development Corporation Act 1999 (c. 20)¶
Finance Act 2000 (c. 17)¶
.
Transport Act 2000 (c. 38)¶
Capital Allowances Act 2001 (c. 2)¶
.
.
.
.
.
.
,
Finance Act 2001 (c. 9)¶
Finance Act 2002 (c. 23)¶
Proceeds of Crime Act 2002 (c. 29)¶
Income Tax (Earnings and Pensions) Act 2003 (c. 1)¶
.
, and
Finance Act 2003 (c. 14)¶
Finance Act 2004 (c. 12)¶
Energy Act 2004 (c. 20)¶
Income Tax (Trading and Other Income) Act 2005 (c. 5)¶
, and
.
.
Finance Act 2005 (c. 7)¶
.
Railways Act 2005 (c. 14)¶
Finance (No. 2) Act 2005 (c. 22)¶
.
Finance Act 2006 (c. 25)¶
.
Income Tax Act 2007 (c. 3)¶
.
Finance Act 2007 (c. 11)¶
.
Finance Act 2008 (c. 9)¶
.
Crossrail Act 2008 (c. 18)¶
.
SCHEDULE 2 ¶
Transitionals and savings
Section 1325
Part 1 General provisions¶
Continuity of the law: general¶
General saving for old transitional provisions and savings¶
Interpretation¶
- “enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)),
- “relevant tax purposes” means, in relation to a superseded enactment, tax purposes for which the enactment has been rewritten by this Act, and
- “superseded enactment” means an earlier enactment which has been rewritten by this Act for certain tax purposes (whether it applied only for those purposes or for those and other tax purposes).
Part 2 Changes in the law¶
Part 3 Charge to corporation tax on income¶
Effect of repeal of section 9(1) of ICTA on relevance of case law¶
Part 4 Accounting periods¶
Companies in administration¶
Part 5 Company residence: exceptions to section 14¶
- “general consent” means a consent under a section to which sub-paragraph (2) applies which is given generally within the meaning of subsection (4) of the section in question,
- “taxable” means liable to tax on income by reason of domicile, residence or place of management,
- “Treasury consent” means a consent under a section to which sub-paragraph (2) applies which is given for the purposes of subsection (1)(a) of the section in question.
- section 765 of ICTA,
- section 482 of the Income and Corporation Taxes Act 1970,
- section 468 of the Income Tax Act 1952, and
- section 36 of FA 1951.
Part 6 Trading income¶
F822...¶
Tenants under taxed leases¶
Local enterprise agencies¶
Expenses connected with patents, designs and trade marks¶
Payments to Export Credits Guarantee Department¶
Sums recovered under insurance policies etc¶
Meaning of “designated educational establishment”¶
Dealers in securities etc¶
Purchase or sale of woodlands¶
Waste disposal¶
Reserves of marketing authorities etc¶
Adjustment on change of basis¶
Part 7 Property income¶
Deductions for expenditure on energy-saving items¶
Adjustment on change of basis¶
Meaning of “mineral royalties”¶
Part 8 Loan relationships¶
Interpretation¶
Opening and closing values determined under Schedule 15 to the Finance Act 1996¶
References to Part 5 to include Schedule 15 to FA 1996¶
Exemption for interest on tax overpaid for accounting periods ending before 1 July 1999¶
Regulations under section 81 of FA 2002¶
Continuity on transfers: transferees becoming party to loan relationship before 9 April 2003¶
Deeply discounted securities held before 1 October 2002¶
- “deeply discounted security” has the same meaning as in Chapter 8 of Part 4 of ITTOIA 2005 (profits from deeply discounted securities) (see section 430 of that Act), and
- “the relevant period” has the same meaning as in section 409.
- “creditor relationship” has the same meaning as in Part 5,
- “deeply discounted security” has the same meaning as in that Chapter (see section 430 of that Act),
- “open-ended investment company” has the same meaning as in section 468A of ICTA,
- “redeem” means—
- make a disposal, within the meaning of Chapter 8 of Part 4 of ITTOIA 2005 (profits from deeply discounted securities), except by a transfer within the meaning of that Chapter, or
- convert as mentioned in section 437(1)(c) of that Act, and
- “transfer” has the same meaning as in that Chapter.
Restriction on bringing into account credits resulting from reversal of debits disallowed in a period of account beginning before 1 January 2005¶
Disregard of pre-2005 disallowed debits¶
Bringing into account losses on overseas sovereign debt etc¶
Saving for old elections for treating loan relationships with embedded derivatives as two assets¶
Deeply discounted securities of close companies: discounts for accounting periods beginning before 1 April 2007¶
Repo, stock lending and other transactions before 1 October 2007: disapplication of section 332¶
Avoidance relying on continuity of treatment provisions: transactions before 16 May 2008¶
Disposals for consideration not fully recognised by accounting practice: disposals before 16 May 2008¶
5½% Treasury Stock 2008-2012 not redeemed before 6 April 2009¶
References to Companies Act 2006¶
Prospective repeal of provisions concerning exchange gains and losses from loan relationships¶
Part 9 Relationships treated as loan relationships¶
Relevant non-lending relationships: discounts accruing and profits arising before 16 March 2005¶
Relevant non-lending relationships: discounts on disposals before 22 March 2006¶
Alternative finance arrangements entered into before certain dates¶
F1525...¶
Repo transactions and stock lending arrangements before 1 October 2007¶
Part 10 Derivative contracts¶
Interpretation¶
Extended meaning of reference in section 591(6)(b)¶
Disapplication of section 645¶
Existing assets representing creditor relationships: options¶
Disapplication of section 648¶
Existing assets representing creditor relationships: contracts for differences¶
Disapplication of section 658¶
Disapplication of section 661¶
Disapplication of section 666¶
Contracts which became derivative contracts on 16 March 2005¶
Contracts which became derivative contracts on 28 July 2005¶
Plain vanilla contracts which became derivative contracts before 30 December 2006¶
- G is the sum of the credits brought into account under section 574 of this Act (non-trading credits and debits to be brought into account under Part 5) in respect of the derivative contract in each relevant accounting period, and
- L is the sum of the debits brought into account under that section in respect of the derivative contract in each such period.
Issuers of securities with embedded derivatives: deemed options¶
Contract becoming derivative contract on 12 March 2008¶
Avoidance relying on continuity of treatment provisions: transactions before 16 May 2008¶
Disposals for consideration not fully recognised by accounting practice: disposals before 16 May 2008¶
References to Companies Act 2006¶
Repeal of provisions concerning exchange gains and losses from derivative contracts¶
Part 11 Intangible fixed assets¶
Continuity: formation of an SE before 1 April 2005¶
References to Companies Act 2006¶
Part 12 Beneficiaries' income from estates in administration¶
Basic amounts¶
Income treated as bearing income tax¶
.
Part 13 Relief for share incentive plans¶
Deduction for contribution to plan trust¶
Part 14 Other relief for employee share acquisitions¶
Accounting periods beginning before 1 January 2003¶
Meaning of “employment” for times before 16 April 2003¶
Relief under Chapters 4 and 5 of Part 12¶
Part 15 Research and development¶
Rates of relief¶
R&D threshold in section 1050: qualifying Chapter 3 and 4 expenditure¶
Chapters 3 to 5 of Part 13: expenditure incurred before 1 April 2002¶
Chapter 7 of Part 13: expenditure incurred before 22 April 2003¶
Cap on R&D aid under Chapter 2 or 7 of Part 13¶
Chapter 7 of Part 13: qualifying expenditure on contracted out R&D¶
Small or medium-sized enterprises¶
- sections 1089(4) and 1090 (modification of section 1089 for larger SMEs),
- section 1093 (modification of section 1092 for larger SMEs),
- section 1104(5) (modification of amount B in section 1104 for larger SMEs),
- qualification 1 in section 1120(2) (qualifications to section 1119), and
- section 1121 (meaning of “larger SME”).
Staffing costs¶
Expenditure on software , data licences, cloud computing services or consumable items¶
Qualifying expenditure on externally provided workers¶
Qualifying expenditure on relevant payments to subjects of clinical trials¶
Part 16 Remediation of contaminated land¶
Part 14: expenditure incurred before 11 May 2001¶
Staffing costs¶
Part 17 Film production¶
Interpretation¶
Chapters 2 and 3 of Part 15 to apply only to films that commence principal photography on or after 1 January 2007¶
Application of Part 15 etc to films that commenced principal photography before 1 January 2007 but were not completed before that date¶
.
.
Prohibition on double counting¶
Part 18 Management expenses¶
Unpaid remuneration¶
Part 19 Unremittable income¶
Unremittable income that arose in an accounting period ending before 1 April 2009¶
Withdrawal of relief: income that arose in an accounting period ending before 1 October 1993¶
Part 20 General exemptions¶
Ulster savings certificates¶
Part 21 Other provisions¶
Training courses for employees¶
Unpaid remuneration¶
Employee benefit contributions¶
Interest on overdue corporation tax etc¶
Miscellaneous profits and losses: apportionment to accounting periods ending before 1 April 2009¶
Purchase and sale of securities: references to setting up and commencement etc of a trade¶
References to Companies Act 2006¶
Charges to tax under Case VI of Schedule D in subordinate legislation¶
SCHEDULE 3 ¶
Repeals and revocations
Section 1326
Part 1 Repeals and revocations on 1 April 2009¶
| Reference | Extent of repeal or revocation |
|---|---|
| Taxes Management Act 1970 (c. 9) | Section 12AE. Section 19(2). Section 31(3). In section 42(7)—
In section 71(1), the words from “Subject to” to “companies),”. In section 90—
In the first column of the Table in section 98—
In the second column of the Table in section 98—
In Schedule 3, in paragraph 10, the word “102(1),”. |
| Oil Taxation Act 1975 (c. 22) | In section 3(2), in the first sentence, the words “under subsection (2) of section 579 of the Taxes Act or”, and “that subsection or”. |
| Income and Corporation Taxes Act 1988 (c. 1) | In section 6—
Section 8. In section 9—
Section 11(1) to (2A). Section 11AA. Section 12(1) to (7ZA) and (9). Section 15. Section 18. Sections 21A to 21C. In section 24—
Section 30. Sections 31ZA to 31ZC. Sections 34 to 40. In section 42, subsection (1)(a) and the “or” immediately after it. Section 46. Section 53. Section 55. Section 70. Section 70A. Section 72. Section 74. Sections 75 to 75B. In section 76(7), in Step 3 the entries relating to—
Sections 76A and 76B. Sections 79 to 79B. Sections 82A to 84. In section 84A—
Sections 85 to 85B. Sections 86 to 88. Sections 88D to 95. Sections 97 to 106. Section 110. Section 111(1). Sections 114 and 115. Section 116(5). Section 118ZA. Sections 119 to 122. Section 125. Section 128(2) and (3). In section 130, the words “ “company with investment business” means any company whose business consists wholly or partly in the making of investments”. Section 208. Section 337. In section 337A—
In section 399, subsection (1B) and, in subsection (3), the words “under Case VI of Schedule D”. Section 401. In section 414(1)(b), the words “within the meaning of section 486(12)”. In section 431(2YC)(a), the words “under Schedule A or Case III, V or VI of Schedule D”. In section 434A(2A), the words from “which” to “1996”. In section 444AZA(2), the words “(a “Case I loss”)”. In section 444AZB(2), the words “(a “Case VI loss”)”. In section 444AEA—
In section 444AECA—
In section 444AF(5)(b), the words “under Case VI of Schedule D”. Section 469(4A) to (5) and (6). Sections 472A and 473. In section 475—
In section 477A, subsections (3)(a) and (aa), (4) and (10). Section 477B. In section 486—
Section 487. Section 491. Section 504. In section 505(1)—
Section 509. Sections 524 to 526. Section 528. Sections 531 to 533. Section 558(5) and (6). In section 568(1), the words “section 74 of this Act or”. In section 571(1), the words from “(in” to “Schedule D)”. Sections 577 to 580. Section 582. Section 584. Sections 586 and 587. Section 588. Section 589A. Section 589B(5). Section 617. Sections 695 to 698. Section 699A. In section 700—
Sections 701 and 702. In section 703(3), the words from “(the amount” to “accordingly)”. In section 768B(10), the words “and non-trading deficits”. In section 768C(9), the words “and non-trading deficits”. In section 779(13), paragraph (a) and in paragraph (d) the words “75 or”. In section 781—
In section 782(9), the words from “, and where” to the end. In section 787, subsection (1A), in subsection (2) the words “or total profits” and subsection (3). In section 788(7), the words from “, and, in” to the end. In section 790(11), the words from “, and, in” to the end. In section 797A(2), the words “and gains”. In section 806B(10), the definition of “the Case V dividend”. In section 806L(5)(b), the words “Case VI of Schedule D by virtue of”. Section 817. In section 821(1)(a), the words “under under Case III of Schedule D”. In section 826—
Section 827. In section 828(4), the word “79B(5),”. Section 830(2) to (4). In section 832—
Schedule A1. Schedule 4AA. Schedule 5. In Schedule 27, in paragraph 1(1)(d)(ii), the words from “in accordance” to “(Schedule D)”. In Schedule 28A, paragraph 6(dd), in paragraph 11, sub-paragraph (2) and in sub-paragraph (3)(a) the words “or (2)” and paragraphs 13(1)(ed) and 16(1)(f). In Schedule 28AA—
In Schedule 30, paragraphs 2 to 5. |
| Finance Act 1988 (c. 39) | Section 65 to 66A. Section 72. Section 73(2) to (4). Schedules 6 and 7. In Schedule 12, paragraph 3(1). |
| Finance Act 1989 (c. 26) | Sections 43 and 44. In section 85A—
In section 88(3)(b), the words “under Case VI of Schedule D”. In section 89(1A), the words “under Case VI of Schedule D”. Section 114. |
| Finance Act 1990 (c. 29) | Section 76. Section 78. Section 126(2) and (3). In Schedule 14, paragraph 2. |
| Finance Act 1991 (c. 31) | Section 43. Section 68. Section 121(2) and (3). In Schedule 10, paragraph 3. In Schedule 15, paragraph 3. |
| Taxation of Chargeable Gains Act 1992 (c. 12) | In section 41(4)—
In section 156(4), the words “section 98 of the Taxes Act or”. In section 158(2), the words from “but” to the end. In section 170(9)(c), the words “within the meaning of section 486 of the Taxes Act”. Section 201(2). In section 241(3)(a), the words “(within the meaning of the Income Tax Acts) or any Schedule A business (within the meaning of the Taxes Act),”. In section 251(8), paragraph (a), and in paragraph (b) the words “(even apart from those provisions)”. In Schedule 7AC, paragraph 34(2). In Schedule 8—
In Schedule 10, paragraph 14(7), (27) and (28). |
| Finance (No. 2) Act 1992 (c. 48) | In Schedule 12, in paragraph 3—
|
| Finance Act 1993 (c. 34) | Section 69. Section 108. Section 109(1), (2) and (4). Section 110. Section 123. In Schedule 6, paragraph 11. |
| Finance Act 1994 (c. 9) | Section 113(3)(b). Section 141. Sections 144 and 145. Section 215. Sections 249 and 250. In Schedule 14, paragraph 5. In Schedule 24, in paragraph 20(1), in the words after paragraph (b), the words from “the trade” to “but”. |
| Finance Act 1995 (c. 4) | Section 76(4) to (6). Section 117. Sections 120 and 121. Section 125. In section 126(7A), paragraph (b) and the “or” immediately before it. In section 127(1), paragraph (cb). Section 140. In Schedule 6, paragraph 2. In Schedule 18, paragraph 2. |
| Finance Act 1996 (c. 8) | Sections 80 to 103. Section 147(1). In section 154, subsections (2), (3), (5), (6) and (8). In Schedule 6, paragraph 22. In Schedule 7, paragraph 4(1), (2)(a) and (c), (3) and (4). Schedules 8 to 11. In Schedule 14, paragraphs 5, 7, 20 and 31. In Schedule 15, paragraphs 2 to 4, 10, 13 to 15, paragraphs 18, 19(1), (2) and (10), 20(1) and 21(1). In Schedule 20, paragraphs 2 and 33. In Schedule 21, paragraphs 2, 3, 15 and 20. In Schedule 24, paragraph 11. |
| Finance Act 1997 (c. 16) | Sections 65 and 66. In Schedule 7, paragraph 8(1). In Schedule 13, paragraphs 2 and 3. |
| Finance (No. 2) Act 1997 (c. 58) | Section 21. Section 24(1) to (9). Section 33(2) to (11). Section 40. In Schedule 6, paragraphs 12 and 13. |
| Finance Act 1998 (c. 36) | In section 33—
Section 40. Section 41(1) and (4) to (7). Section 42. Section 46(1) and (2). In Schedule 5, paragraphs 15 to 18, 34, 43 and 64. In Schedule 7—
In Schedule 18—
|
| Finance Act 1999 (c. 16) | Section 54. Section 55(1). Section 58. Section 61. Section 63. Section 81(4)(a). Schedule 6. In Schedule 11, paragraph 2. |
| Financial Services and Markets Act 2000 (c. 8) | Section 411(2). |
| Finance Act 2000 (c. 17) | Section 46(2A)(b). Section 50. Section 69(1). Sections 88 and 89. Section 143(2). In Schedule 12, paragraphs 17 and 18. In Schedule 15, in paragraph 60(1), the words “under Case VI of Schedule D”. Schedule 20. In Schedule 29, paragraph 44. |
| Capital Allowances Act 2001 (c. 2) | In section 16, the words “, or a Schedule A business,”. In section 17(1), the words “, or a Schedule A business,”. In section 353, in subsection (2), the words “, or a Schedule A business,”. In section 392—
In section 393B(4), the words “or Schedule A business”. In section 393T—
In section 529—
In section 577(1), the words “, a Schedule A business”. In Schedule 1, in Part 2, the entry for “Schedule A business”. In Schedule 2, paragraphs 5, 14, 16 to 20, 40, 45, 46, 48 to 52, 96 and 104. |
| Finance Act 2001 (c. 9) | Section 70(1) and (2). Section 73. Section 75(1). Schedule 22. In Schedule 23, paragraph 1. |
| Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629) | Article 16(6) to (8). |
| Tax Credits Act 2002 (c. 21) | In Schedule 3, paragraph 59. |
| Finance Act 2002 (c. 23) | Section 38. Sections 53 to 56. Section 60. Section 64. Section 65(2)(a). Section 67(1) and (2). Section 68. Section 71. Section 83(1)(a) and (2). Section 84(1). In section 103—
Section 105(1). Section 106. In Schedule 9, paragraphs 4(4) and 8(2). Schedules 12 to 15. In Schedule 16, in paragraph 27(4), the words “under Case VI of Schedule D”. In Schedule 18, paragraph 9(3)(a). Schedule 22. In Schedule 23, paragraphs 2, 3, 6, 7, 9 to 15 and 25. In Schedule 25, paragraphs 2 to 25, 27 to 36, 40, 47, 48, 50, 53 and 61 to 64. Schedule 26. In Schedule 27, paragraphs 3, 19 and 20. In Schedule 28, paragraphs 1 and 3. Schedule 29. |
| Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In section 515—
In Schedule 1, in Part 2, the entries for “Schedule A business” and “UK property business”. In Schedule 6, paragraphs 4, 5, 12, 13, 62 to 64, 67, 69, 70, 87, 109, 244 and 258. |
| Finance Act 2003 (c. 14) | Section 40. Section 141. Section 143. Section 148(5B). Section 149(1) to (3). In section 150(7), the words from “; and” to the end. In section 153—
Section 168. Sections 178 and 179. Section 180(1). Section 184. In Schedule 22, paragraphs 59 to 73. Schedules 23 to 25. Schedule 31. In Schedule 35, paragraph 4. Schedule 37. In Schedule 41, paragraphs 1, 4 and 5(2). |
| Finance Act 2004 (c. 12) | Section 34(4). Sections 38 and 39. Section 45(1) to (3). Section 48. Section 54. In section 71, subsection (3)(b) and the “and” immediately before it. Section 137(2). Section 141. In section 280(1), the “and” immediately after the entry for “ITTOIA 2005”. In Schedule 5, paragraphs 2, 5 to 8 and 14 to 16. In Schedule 6, paragraphs 1 and 9. Schedules 8 and 9. In Schedule 10, paragraphs 1 to 4, 6, 8, 9(1), 13, 14, 16, 17, 19 to 23, 25, 28, 30 to 42, 47 to 69, 71 and 73. In Schedule 16, paragraph 5. In Schedule 17, paragraphs 4, 7 and 8. In Schedule 26, paragraph 12. In Schedule 35, paragraphs 45, 50, 52 and 53. |
| Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 (S.I. 2004/2201) | The whole Order. |
| Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310) | In the Schedule, paragraphs 4(2), 5, 6, 22 and 58 to 64. |
| Finance Act 2000, Schedule 20 (Definition of Small or Medium-Sized Enterprise) Order 2004 (S.I. 2004/3267) | The whole Order. |
| Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No.2) Order 2004 (S.I. 2004/3270) | The whole Order. |
| Income Tax (Trading and Other Income) Act 2005 (c. 5) | In section 48(4)(a), the words “under section 97 (debts incurred and later released)”. Section 79(2). In section 155(1), the words from “carried” to the end. In section 287(4), the “or” immediately before paragraph (b). In section 288(6), the “and” immediately before paragraph (d). In section 839(3), the words “or to corporation tax under Case III of Schedule D”. Section 862(3) and (7). Section 881. In Schedule 1—
In Schedule 4, in Part 2, the entry for “Schedule A business”. |
| Finance Act 2005 (c. 7) | Section 48B(5)(d) and the “or” immediately before it. Section 50. In section 51(1), (4) and (5)(b) the words “or profit share return”. In section 52, in subsection (2) the words “or profit share return” and subsection (6). Section 54. In section 54A(2)(b), the words “or profit share return”. In section 55, the words “, corporation tax”. In section 56, subsection (4)(b) and the “and” immediately before it, and subsection (5). In section 57, the definition of “profit share return”. Section 81. Section 91(2), (3) and (7). In Schedule 2—
In Schedule 4, paragraphs 2 to 5, 9, 11 to 13, 15 to 17, 19, 20, 22, 26 to 28, 30, 31, 34 to 47 and 52. |
| Finance (No. 2) Act 2005 (c. 22) | Section 17(1)(b) and (c). Section 23(1)(a)(ii). Section 41. Section 54(1). Section 55. Section 60. Section 63. In Schedule 2, paragraph 20. In Schedule 6, paragraphs 1, 4 to 7 and 9 to 11. In Schedule 7, paragraphs 10, 11, 15 to 18, 20 and 22 to 24. In Schedule 8, paragraph 4. In Part 2(6) of Schedule 11, the entries relating to FA 1996, FA 2002 and FA 2004 and Note 3. |
| Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2005 (S.I. 2005/646) | The whole Order. |
| Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No.2) Order 2005 (S.I. 2005/2082) | The whole Order. |
| Research and Development Tax Relief (Definition of “Small or Medium-Sized Enterprise”) Order 2005 (S.I. 2005/3376) | The whole Order. |
| Finance Act 2002, Schedule 26 (Parts 2 and 9) (Amendment No.3) Order 2005 (S.I. 2005/3440) | The whole Order. |
| Finance Act 2006 (c. 25) | Section 28. Sections 31 to 41. In section 42(2)—
Sections 43 to 45, 48 to 52 and 53(2). Section 77. Section 93. In section 117(3)(b), the words “under Case VI of Schedule D”. Section 121(4). Schedule 2. In Schedule 3, paragraphs 2(3) and (4) and 6 to 9. Schedule 4. In Schedule 5, Part 1, paragraphs 24 and 25 and Part 4. In Schedule 6, paragraphs 10(1) to (3), 11 to 19 and 21 to 24. In Schedule 10, paragraph 43(2). |
| Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959) | Article 5. |
| Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964) | Regulation 95. |
| Investment Trusts and Venture Capital Trusts (Definition of Capital Profits, Gains or Losses) Order 2006 (S.I. 2006/1182) | The whole Order. |
| Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006 (S.I. 2006/3269) | The whole Order. |
| Income Tax Act 2007 (c. 3) | Section 835(2). In section 941—
In section 989, the definition of “Schedule A business”. In Schedule 1, paragraphs 6, 10, 12, 21, 87(4) and (5), 91, 107, 109, 114, 134, 371 to 376, 422 and 439(2)(a). In Schedule 4, the entry for “Schedule A business”. |
| Finance Act 2007 (c. 11) | Section 17. Section 28. Section 34(1) to (6). Sections 49 and 50. Section 58(1). In Schedule 3, paragraph 10. In Schedule 5, paragraphs 11 to 16, 18 and 19. In Schedule 7, paragraphs 56, 65 to 67, 72, 74 and 75 and, in paragraph 85, the words “(a “Case VI loss”)” and “(a “Case I loss”)”. In Schedule 8, paragraphs 20 and 25 to 27. In Schedule 9, paragraph 1(2)(g) and (h) and (5). In Schedule 10, paragraph 4(4)(d) and the “and” immediately before it and paragraphs 6, 14(9) and (10)(c) and (d) and 16(8) and (10). In Schedule 13, paragraphs 2 to 5, 7 to 10 and 12. In Schedule 14, paragraphs 14 to 18. |
| Finance Act 2008 (c. 9) | Sections 26 to 30. Section 36(1). Section 49(7), (8) and (13). Section 58(1). Section 65. Section 73(3). In section 77, in subsection (4) paragraph (a) and the “and” immediately after it. In Schedule 1, paragraph 44. In Schedule 2, paragraph 51. Schedules 8 to 10. Schedule 13. In Schedule 15, Part 2. In Schedule 17, paragraphs 9(1), 12, 23, 28(1) and (2), 29 and 36. In Schedule 22, paragraphs 3 to 16, 17(1) and 18 to 20. In Schedule 35, paragraph 10. In Schedule 39, paragraph 17. |
| Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954) | Regulation 21. |
| Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2008 (S.I. 2008/1463) | The whole Regulations. |
F61Part 2 Prospective repeals¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F942SCHEDULE 4 ¶
Index of defined expressions
Section 1327
| absolute interest (in Chapter 3 of Part 10) | section 935(1) |
| accounting period | section 1119 of CTA 2010 |
| accounting period (in Part 14A) | sections 1179DY(1) (in relation to films and television programmes) and 1179FQ(1) (in relation to video games) |
| accounting period of a firm (in Part 17) | section 1261 |
| accounting policy (in Parts 5 and 6) | section 476 |
| accounting policy (in Part 7) | section 710 |
| accounting value (in relation to an asset) (in Part 8) | section 719 |
| the acquired securities (in Chapter 5 of Part 12) | section 1030(4) |
| acquisition (in relation to an asset) (in Part 8) | section 856 |
| the actual accrual period (in Chapter 8 of Part 5) | section 373(5) |
| adjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2) | section 18G(3) |
| the administration period (in Chapter 3 of Part 10) | section 938(1) |
| the aggregate income of the estate (in Chapter 3 of Part 10) | section 947(1) |
| aggregate relevant profits amount (in Chapter 3A of Part 2) | section 18K(5) |
| alternative finance arrangements (in Parts 5 and 6) | section 501(2) |
| alternative finance return (in Part 6) | sections 511 to 513 |
| amortised cost basis (in Parts 5 and 6) | section 313(4) |
| amount recognised in determining a company's profit or loss for a period (in Parts 5 and 6) | section 308 |
| amount recognised in determining a company's profit or loss for a period (in Part 7) | section 597 |
| amounts recognised for accounting purposes (in Parts 5 and 6) | section 309(2) |
| amounts recognised for accounting purposes (in Part 7) | section 599 |
| amounts recognised for accounting purposes (in Part 8) | section 717(2) |
| animal (in Chapter 8 of Part 3) | section 110(1) |
| animal (in Chapter 8A of Part 3) | section 127G |
| animal being added to a herd (in Chapter 8 of Part 3) | section 110(6) |
| animals in a herd or part of a herd (in Chapter 8 of Part 3) | section 110(3) to (5) |
| animation (in Part 14A) | section 1179EA(3) |
| approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11) | section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| arrangement (in Chapter 2A of Part 6) | section 486B(9) |
| arrangement (in Chapter 10 of Part 6) | section 559 |
| assignment (in the application of the Act to Scotland) | section 1166(1) of CTA 2010 |
| associate (in Parts 5 and 6) | section 448 of CTA 2010 (as applied by section 476(1)) |
| associate (in Chapter 12 of Part 8) | section 448 of CTA 2010 (as applied by section 841(3)) |
| associated company (in Chapter 1 of Part 11) | paragraph 94 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| associated person (in Part 8ZA) | section 356LB |
| associated with (in Part 21A) | section 937K |
| F1450. . . | F1450. . . |
| assumed income entitlement (in Chapter 3 of Part 10) | section 948(2), (3) |
| authorised unit trust | Chapter 2 of Part 13 of CTA 2010 (as applied by section 1119 of that Act) |
| audiovisual expenditure credit | section 1179D(3) |
| award of shares (and references to shares awarded) (in Chapter 1 of Part 11) | paragraph 5(1) and (2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| bank (in Part 7) | section 710 |
| the basic amount (in relation to estate income) (in Chapter 3 of Part 10) | section 941(4) |
| basic life assurance and general annuity business (abbreviated as “BLAGAB”) | sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act) |
| basic rate | section 1119 of CTA 2010 |
| basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 4) | sections 228(4), 229(2), (4) |
| BLAGAB (in Chapter 10 of Part 5) | section 386(4) |
| body of persons | section 1119 of CTA 2010 |
| building society | section 1119 of CTA 2010 |
| capital allowance | section 1119 of CTA 2010 |
| capital cost of patent rights (in Chapter 3 of Part 9) | section 913(4) |
| capital redemption policy (in Part 7) | section 710 |
| F1998. . . | F1998. . . |
| F689. . . | F689. . . |
| caravan | section 1314 |
| F2. . . | F2. . . |
| Chapter 2 surrenderable loss (in Chapter 2 of Part 13) | section 1055 |
| F1786. . . | F1786. . . |
| the charge to corporation tax on income | section 2(3) |
| chargeable asset (in Part 7) | section 703 |
| chargeable event (in Chapter 5 of Part 12) | section 1032 |
| chargeable intangible asset (in Part 8) | section 741(1) |
| chargeable period | section 1119 of CTA 2010 |
| chargeable realisation gain (in Part 8) | section 741(2) |
| charity | paragraph 1 of Schedule 6 to FA 2010 |
| claim | section 1315 |
| close company | Chapter 2 of Part 10 of CTA 2010 |
| collective investment scheme (in Parts 5 and 6) | section 476(1) |
| commercial association of companies (in Part 12) | section 1004(9) |
| F2103. . . | F2103. . . |
| commercial purpose condition (in Part 15C) | section 1217OB |
| company (except in Chapters 13 and 14 of Part 5, Chapters 9 and 10 of Part 7, Chapter 8 of Part 8 and Chapter 1 of Part 11) | section 1119 of CTA 2010 (and see also section 1273(2)(c) of this Act) |
| company (in Chapter 13 of Part 5) | section 430(1) |
| company (in Chapter 14 of Part 5) | section 439(1) |
| company (in Chapter 9 of Part 7) | section 681(1) |
| company (in Chapter 10 of Part 7) | section 688(1) |
| company (in Chapter 8 of Part 8) | section 764(2) |
| company (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| the company (in relation to a share incentive plan) (in Chapter 1 of Part 11) | paragraph 2(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| the company (in Chapter 5 of Part 15) | section 1212(1) |
| the company (in Chapter 5 of Part 15A) | section 1216E(1) |
| the company (in Chapter 5 of Part 15B) | section 1217E(1) |
| company replacing another as party to a loan relationship (in Chapter 4 of Part 5) | section 338 |
| company replacing another as party to a derivative contract (in Chapter 5 of Part 7) | section 627 |
| company tax return (in Chapter 3A of Part 2) | section 18S |
| company tax return (in Part 14A) | section 1179AC |
| company tax return (in Part 15) | section 1187 |
| company tax return (in Part 15A) | section 1216A |
| company tax return (in Part 15B) | section 1217AF |
| company tax return (in Part 15C) | section 1217OA |
| company tax return (in Part 15D) | section 1217U |
| company tax return (in Part 15E) | section 1218ZFA |
| company with investment business (in Part 16) | section 1218B(1) and (2) |
| completed (in Part 14A) | sections 1179EB (in relation to films and television programmes) and 1179FS (in relation to video games) |
| completion period (in Part 14A) | sections 1179DY(2) (in relation to films and television programmes) and 1179FQ(2) (in relation to video games) |
| the completion period (in Chapter 5 of Part 15) | section 1212(1) |
| the completion period (in Chapter 5 of Part 15A) | section 1216E(1) |
| the completion period (in Chapter 5 of Part 15B) | section 1217E(1) |
| connected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8) | section 1122 of CTA 2010 (see section 1316(1) of this Act) |
| connected (in the context of “connected person” or one person being “connected” with another) (in Chapter 12 of Part 8) | sections 842 and 843 |
| connected companies relationship (in Parts 5 and 6) | section 348 |
| consideration received for disposal of know-how (in Chapter 13 of Part 3) | section 176(3), (4) |
| consortium (in relation to companies that are owned by a consortium or are members of a consortium) (in Part 12) | section 1004(5) to (8) |
| consortium company (in Chapter 7 of Part 5) | section 371(1) |
| contaminated state (in relation to land) (in Part 14) | section 1145 |
| contract for differences (in Part 7) | section 582 |
| contract of insurance (in Part 7) | section 710 |
| contract of long-term insurance (in Part 7) | section 710 |
| contracted out (and related expressions) (in Part 13) | section 1133 |
| contractor (in Part 8ZA) | section 356L(2) |
| contractor's ring fence profits (in Part 8ZA) | section 356LD |
| contractor payment (in Part 13) | section 1133 |
| F571control (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11) | section 1124 of CTA 2010 (see section 1316(2) of this Act) |
| F180. . . | F180. . . |
| control (in Chapter 12 of Part 8) | section 836 |
| control (in Chapter 1 of Part 11) | section 995 of ITA 2007, as applied by section 719 of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| controlled waters (in Part 14) | section 1179 |
| convertible securities (in Part 12) | section 1005 (and see also section 1030(4)) |
| convertible shares (in Part 12) | section 1005 |
| co-operative society (in Chapter 14 of Part 5) | section 439(1) |
| co-operative society (in Chapter 10 of Part 7) | section 688(1) |
| co-producer (of a qualifying co-production) (in Part 14A) | section 1179DQ |
| co-producer (in Part 15) | section 1186 |
| co-producer (in Part 15A) | section 1216AI |
| core expenditure | sections 1179DS (in relation to films and television programmes) and 1179FK (in relation to video games) |
| core expenditure (in Part 15) | section 1184(1) |
| core expenditure (in Part 15A) | section 1216AG(3) |
| core expenditure (in Part 15B) | section 1217AD |
| core expenditure (in Part 15C) | section 1217GC |
| core expenditure (in Part 15D) | section 1217RC |
| core expenditure (in Part 15E) | section 1218ZCD |
| cost of an asset (in relation to certain assets) (in Chapter 7 of Part 8) | section 760 |
| costs, in relation to a concert or concert series (in Part 15D) | section 1217QD |
| costs, in relation to an exhibition (in Part 15E) | section 1218ZBC |
| costs of a theatrical production (in Part 15C) | section 1217IC |
| costs of the film (in Chapter 2 of Part 15) | section 1191 |
| costs of the relevant programme (in Chapter 2 of Part 15A) | section 1216BC |
| costs of the video game (in Chapter 2 of Part 15B) | section 1217BC |
| coupons (in Chapter 6 of Part 10) | section 975(3) |
| credit (in Part 16) | section 1255(3) |
| credit union | section 1319 |
| creditor quasi-repo (in Chapter 10 of Part 6) | section 544 |
| creditor relationship (in Parts 5, 6 and 7) | section 302(5) |
| creditor repo (in Chapter 10 of Part 6) | section 543 |
| debit (in Part 16) | section 1255(3) |
| debt (in Parts 5 and 6) | section 476(1) |
| debtor consortium company (in Chapter 7 of Part 5) | section 371(1) |
| debtor quasi-repo (in Chapter 10 of Part 6) | section 549 |
| debtor relationship (in Parts 5, 6 and 7) | section 302(6) |
| debtor repo (in Chapter 10 of Part 6) | section 548 |
| the deficit (in Chapter 16 of Part 5) | section 456(2) |
| the deficit period (in Chapter 16 of Part 5) | section 456(2) |
| deposit arrangements (in Chapter 6 of Part 6) | section 501(3) |
| depositary receipt (in Part 7) | section 710 |
| F1722. . . | F1722. . . |
| derelict state (in relation to land) (in Part 14) | section 1145A |
| derivative contract | section 576 |
| derivative contract of a person | section 608(7) |
| designated (in Part 7) | section 710 |
| designated fair value hedge (in Parts 5 and 6) | section 313(7) |
| development activities | section 1179FR |
| development company (in Part 14A) | section 1179FI |
| diminishing shared ownership arrangements (in Chapter 6 of Part 6) | section 501(3) |
| discharge (in Chapter 10 of Part 6) | section 559 |
| discretionary interest (in Chapter 3 of Part 10) | section 935(3) |
| distribution | section 1119 of CTA 2010 |
| dividend ordinary rate | section 1319 |
| dividend shares (in Chapter 1 of Part 11) | paragraph 62(3)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| double taxation arrangements (in Chapter 3A of Part 2) | section 18S |
| the earlier period (in Chapter 15 of Part 8) | section 871(2) |
| economic loss (in Part 21A) | section 937L |
| economic profit (in Part 21A) | section 937L |
| European expenditure (in Part 15B) | section 1217AE |
| F1899. . . | F1899. . . |
| F1901. . . | F1901. . . |
| F1903. . . | F1903. . . |
| F1899. . . | F1899. . . |
| F1901. . . | F1901. . . |
| F1903. . . | F1903. . . |
| effective 51% subsidiary (in Part 8) | section 771 |
| economically equivalent to interest (in Chapter 2A of Part 6) | section 486B(2) |
| effective duration of a lease (in Chapter 4 of Part 4) | section 243 |
| election | section 1315 |
| employee (in Chapter 1 of Part 11) | section 4(2) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| F193. . . | F193. . . |
| the employee (in Part 12) | section 1005 |
| the employing company (in Part 12) | section 1005 |
| employment (in Chapter 1 of Part 11) | section 4(1) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| employment (in Part 12) | section 1002 |
| employment income | section 7(2) of ITEPA 2003 |
| equity instrument (in Parts 5 and 6) | section 476(1) |
| equity instrument (in Part 7) | section 710 |
| estate (in Chapter 3 of Part 10) | section 934(2) |
| estate income (in Chapter 3 of Part 10) | section 934(2) |
| estate in land (in relation to any land in Scotland) | section 1166(1) of CTA 2010 |
| exchange gain (in Parts 5 and 6) | section 475 |
| exchange gain (in Part 7) | section 705 |
| exchange loss (in Parts 5 and 6) | section 475 |
| exchange loss (in Part 7) | section 705 |
| excluded body (in Part 7) | section 706 |
| exhibition (in Part 15E) | section 1218ZAA |
| expenditure on an asset (in Part 8) | section 727 |
| exploration or exploitation activities (in Part 8ZA) | section 356L(4) |
| externally provided worker (in Part 13) | section 1128 |
| fair value (in Parts 5 and 6) | section 476(1) |
| fair value (in Part 7) | section 710 |
| fair value accounting (in Parts 5 and 6) | section 313(5) |
| fair value accounting (in Part 7) | section 710 |
| the farm company (in Chapter 8A of Part 3) | section 127G |
| farmers (in Chapter 8 of Part 3) | section 109(3) |
| farming | section 1125 of CTA 2010 |
| farming trade (in Chapter 8A of Part 3) | section 127G |
| film (in Part 14A) | section 1179DA |
| film (in Part 15) | section 1181 |
| film-making activities (in Part 15) | section 1183 |
| film production company (in Part 15) | section 1182 |
| film tax relief (in Part 15) | section 1195(2) |
| final accounting period (in Chapter 3 of Part 10) | section 938(3) |
| final certificate (in Chapter 5 of Part 15) | section 1212(1) |
| final certificate (in Chapter 5 of Part 15A) | section 1216CC |
| final certificate (in Chapter 5 of Part 15B) | section 1217CC |
| final tax year (in Chapter 3 of Part 10) | section 938(4) |
| financial asset (in Part 8) | section 806(2), (3) |
| financial institution (in Chapter 6 of Part 6) | section 502 |
| financial trader (in Part 7) | section 710 |
| firm | section 1257(1) (and see also section 1273(2)(a)) |
| for accounting purposes | section 1119 of CTA 2010 |
| foreign estate (in Chapter 3 of Part 10) | section 936(1) |
| foreign holdings (in Chapter 6 of Part 10) | section 975(1) |
| foreign permanent establishments amount (in Chapter 3A of Part 2) | section 18A(4) |
| forestry | section 1125(3) of CTA 2010 |
| forfeiture, forfeited (in Chapter 1 of Part 11) | paragraph 99(1) (“provision for forfeiture”) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| free shares (in Chapter 1 of Part 11) | paragraph 2(1)(a) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| full treaty territory (in Chapter 3A of Part 2) | section 18R |
| future (in Part 7) | section 581 |
| fungible assets (in Part 8) | section 858(2) |
| GAAP-compliant accounts (in Part 8) | section 716(4) |
| generally accepted accounting practice (abbreviated as “GAAP”) | section 1119 of CTA 2010 |
| generating income from land (in Chapter 2 of Part 4) | sections 207 and 208 |
| gilt-edged securities (in Parts 5 and 6) | section 476(1) |
| goodwill (in Part 8) | section 715(3) |
| F1643. . . | F1643. . . |
| grossing up | section 1128 of CTA 2010 |
| group (in Part 8) | Chapter 8 of Part 8 |
| group (in Part 13) | section 1140A |
| group (in Part 14A) | section 1179AD |
| group (in relation to companies that are members of the same group of companies) (in Part 12) | section 1004(2) |
| group accounting period (in Chapter 7 of Part 5) | section 370 |
| group member (in Chapter 7 of Part 5) | section 371(1) |
| group plan (in Chapter 1 of Part 11) | paragraph 4(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| group transfer (in Part 12) | section 1004(3) |
| F1058. . . | F1058. . . |
| hedged item (in Parts 5 and 6) | section 313(7) |
| hedging relationship (in Parts 5 and 6) | section 475A |
| hedging relationship (in Part 7) | section 707 |
| herd (in Chapter 8 of Part 3) | section 110(1) |
| herd basis election (in Chapter 8 of Part 3) | section 109(1) |
| herd basis rules (in Chapter 8 of Part 3) | section 109(2) |
| holding company (in Chapter 7 of Part 5) | section 371(1) |
| houseboat | section 1319 |
| hybrid derivative (in Part 7) | section 584(4) |
| I - E rules | section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act) |
| impairment (in Parts 5 and 6) | section 476(1) |
| impairment loss (in Parts 5 and 6) | section 476(1) |
| income | section 1119 of CTA 2010 |
| income from a theatrical production (in Part 15C) | section 1217IB |
| income from the film (in Chapter 2 of Part 15) | section 1190 |
| income from the relevant programme (in Chapter 2 of Part 15A) | section 1216BB |
| income from the video game (in Chapter 2 of Part 15B) | section 1217BB |
| income, in relation to a concert or concert series (in Part 15D) | section 1217QC |
| income, in relation to an exhibition (in Part 15E) | section 1218ZBB |
| income statement (in Parts 5 and 6) | section 476(1) |
| income statement (in Part 7) | section 710 |
| ineligible company (in Part 13) | section 1142 |
| F1231. . . | F1231. . . |
| insurance business transfer scheme | section 139(1) of FA 2012 (as applied by section 141(2) of that Act) |
| insurance company | section 65 of FA 2012 (as applied by section 141(2) of that Act) |
| F967. . . | F967. . . |
| intangible asset (in Part 8) | section 712 |
| intangible fixed asset (in Part 7) | section 710 |
| intangible fixed asset (in Part 8) | sections 713 and 715(1) |
| F964. . . | F964. . . |
| interest payable on a money debt (in Chapter 2 of Part 6) | section 484(1) |
| interest under a loan relationship (in Parts 5 and 6) | section 305(1) |
| interim accounting period (in Chapter 5 of Part 15) | section 1212(1) |
| interim accounting period (in Chapter 5 of Part 15A) | section 1216E(1) |
| interim accounting period (in Chapter 5 of Part 15B) | section 1217E(1) |
| interim certificate (in Chapter 5 of Part 15) | section 1212(1) |
| interim certificate (in Chapter 5 of Part 15A) | section 1216CC |
| interim certificate (in Chapter 5 of Part 15B) | section 1217CC |
| international accounting standards | section 1119 of CTA 2010 |
| international organisation (in Parts 5 and 6) | section 476(2) |
| the investing company (in Chapter 6A of Part 6) | section 521A(3) |
| investment bond arrangements (in Chapter 6 of Part 6) | section 501(3) |
| investment business of a company (in Part 16) | section 1218B(3) |
| investment trust | section 1158 of CTA 2010 |
| the issuing company (in Chapter 6A of Part 6) | section 521A(3) |
| keeping a production herd (in Chapter 8 of Part 3) | section 109(4) |
| know-how (in Chapter 13 of Part 3) | section 176(1), (2) |
| know-how (in Chapter 2 of Part 9) | section 908(4) |
| F1058. . . | F1058. . . |
| F1998. . . | F1998. . . |
| large company (in Part 13) | section 1122 |
| larger SME (in Part 13) | section 1121 |
| the later period (in Chapter 15 of Part 8) | section 871(2) |
| lease (in Part 4) | section 291(1) |
| lease (in Part 8ZA) | section 356LC |
| liabilities under a loan relationship (in Part 5) | section 305(2), (3) |
| life assurance business | section 56 of FA 2012 (as applied by section 141(2) of that Act) |
| F942. . . | F942. . . |
| limited interest (in Chapter 3 of Part 10) | section 935(2) |
| F1054. . . | F1054. . . |
| listed company (in Part 12) | section 1005 |
| loan (in Parts 5 and 6) | section 476(1) |
| loan relationship | section 302(1) and (2) |
| local authority | section 1130 of CTA 2010 |
| long-term business | section 63 of FA 2012 (as applied by section 141(2) of that Act) |
| F1742. . . | F1742. . . |
| main ring fence profits rate | section 279A(4) (as applied by 1119 of CTA 2010) |
| major interest (in Parts 5 and 6) | section 473 |
| major interest (in Chapter 12 of Part 8) | section 837 |
| major interest in land (in Part 14) | section 1178A |
| manufactured interest (in Chapter 9 of Part 6) | section 539(5) |
| manufactured interest relationship | section 539(2) |
| market gardening | section 1317(5) |
| market value (in Chapter 1 of Part 11) | paragraph 92 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| market value (in Part 12) | section 1005 |
| matching shares (in Chapter 1 of Part 11) | paragraph 3(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| F1674. . . | F1674. . . |
| mature (in relation to female animals) (in Chapter 8 of Part 3) | section 111(5) |
| member (of a consortium) (in Chapter 7 of Part 5) | section 371(1) |
| member of a group (in Chapter 4 of Part 5) | section 335(6) |
| member of a group (in Chapter 7 of Part 5) | section 371(3) |
| member of a group (in Chapter 5 of Part 7) | section 624(3) |
| member company (in Chapter 7 of Part 5) | section 371(1) |
| members of a company | section 1273(2)(d) |
| members of a firm | section 1273(2)(b) |
| the merger (in Chapter 14 of Part 5) | section 431(10) |
| the merger (in Chapter 10 of Part 7) | section 682(8) |
| the Mergers Directive | section 1319 |
| the merging companies (in Chapter 14 of Part 5) | section 431(10) |
| the merging companies (in Chapter 10 of Part 7) | section 682(8) |
| mineral lease or agreement (in Chapter 7 of Part 4) | section 274(1) |
| mineral royalties (in Chapter 7 of Part 4) | sections 274(2), 275, 276 |
| money debt (in Parts 5 and 6) | section 303 |
| money debt (in Chapter 2 of Part 6) | sections 483(2), 484(2) |
| mortgage (in the application of the Act to Scotland) | section 1166(1) of CTA 2010 |
| museums and galleries exhibition tax relief (in Part 15E) | section 1218ZC(1) |
| national insurance contributions | section 1319 |
| net consortium debit (in Chapter 7 of Part 5) | section 371(1) |
| non-trading credits (in Parts 5 and 6) | section 301(2) |
| non-trading credits (in Part 8) | section 746 |
| non-trading debits (in Parts 5 and 6) | section 301(2) |
| non-trading debits (in Part 8) | section 746(1) |
| non-trading deficit from loan relationships (in Parts 5 and 6) | section 301(6), (7) |
| non-trading profits (in Chapter 16 of Part 5) | section 457(5) |
| non-trading profits from loan relationships (in Parts 5 and 6) | section 301(4), (5) |
| non-UK resident (and references to a non-UK resident or a non-UK resident company) | section 1119 of CTA 2010 |
| normal self-assessment filing date | section 1319 |
| notice | section 1119 of CTA 2010 |
| the OECD model (in Chapter 3A of Part 2) | section 18S |
| offshore fund (in Chapter 3 of Part 6) | section 489 |
| oil and gas exploration and appraisal | section 1134 of CTA 2010 |
| oil contractor activities (in Part 8ZA) | section 356L(2) |
| old asset (in Chapter 7 of Part 8) | section 754(2) |
| open-ended investment company (abbreviated as “OEIC”) (in Chapter 3 of Part 6 and Part 7) | section 613 of CTA 2010 (as applied by sections 488(1) and 710) |
| opt-in period (in Part 14A) | section 1179B(3) |
| option (in Part 7) | section 580 |
| option (in Part 12) | section 1005 |
| orchestra tax relief (in Part 15D) | section 1217R(1) |
| orchestral concert (in Part 15D) | section 1217PA |
| ordinary share capital | section 1119 of CTA 2010 |
| ordinary share (in Part 9A) | section 931U |
| ordinary shares (in Part 12) | section 1005 |
| the original relief (in Chapter 4 of Part 12) | section 1025(1)(a) |
| the original relief (in Chapter 5 of Part 12) | section 1030(4) |
| other assets (in Chapter 7 of Part 8) | section 754(2) |
| overseas dividend (in Chapter 10 of Part 6) | section 559 |
| overseas life insurance company | section 139(1) of FA 2012 (as applied by section 141(2) of that Act) |
| overseas property business | section 206 |
| overseas securities (in Chapter 10 of Part 6) | section 559 |
| parent company (in Part 12) | section 1004(4) |
| Part 5 | section 294(2) |
| F1260. . . | F1260. . . |
| F1260. . . | F1260. . . |
| this Part (in Part 5) | section 294(2) |
| part realisation (in relation to an intangible fixed asset) (in Part 8) | section 734(4) |
| participant (in relation to a share investment plan) (in Chapter 1 of Part 11) | paragraph 5(4) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| participant's plan shares (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| participator (in Chapter 12 of Part 8) | section 841(1) and (2) |
| partnership shares (in Chapter 1 of Part 11) | paragraph 2(1)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| party (to a creditor relationship) (in Parts 5 and 6) | section 298(1) |
| party (to a manufactured interest relationship) | section 539(6) |
| party (to a loan relationship) | section 302(1) and (2) |
| party (to a relevant contract) (in Part 7) | section 578 |
| patent rights (in Chapter 3 of Part 9) | section 912(3) |
| the payer (in Part 9A) | section 931T |
| F1998. . . | F1998. . . |
| payment period (in Part 13) | section 1141 |
| payments under a loan relationship (in Part 5) | section 305(1) |
| period of account | section 1119 of CTA 2010 |
| permanent establishment | section 1119 of CTA 2010 |
| person receiving any asset (in Chapter 10 of Part 6) | section 557 |
| personal representatives (in Chapter 3 of Part 10) | section 1119 of CTA 2010 |
| plain vanilla contract (in Part 7) | section 708 |
| plan shares (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| plan trust (in Chapter 1 of Part 11) | paragraph 71(3) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| pollution of controlled waters (in Part 14) | section 1179 |
| post-cessation receipt (in Part 3) | sections 190 and 191 |
| post-cessation receipt (in Chapter 9 of Part 4) | sections 282 and 283 |
| pre-completion period (in Part 14A) | sections 1179DY(4) (in relation to films and television programmes) and 1179FQ(4) (in relation to video games) |
| pre-FA 2002 assets (in Part 8) | sections 881 and 892 to 895 |
| premises (in Part 4) | section 291(2) |
| premium (in Chapter 4 of Part 4) | section 247(1), (3) |
| the price (in relation to the exchange of know-how) (in Chapter 13 of Part 3) | section 176(6) |
| primary production company (in Part 15E) | section 1218ZAC |
| principal company (in Chapters 8 and 9 of Part 8) | section 765(2) |
| principal photography (in Part 14A) | section 1179EA(2) |
| principal photography (in Part 15) | section 1183(2) |
| principal photography (in Part 15A) | section 1216AF(2) |
| proceeds of realisation (of an asset) (in Part 8) | section 739 |
| proceeds of sale (in relation to the exchange of know-how) (in Chapter 13 of Part 3) | section 176(6) |
| production (in Part 14A) | section 1179AA(9) |
| production activities (in Part 14A) | section 1179EA(1) |
| production company (in Part 14A) | section 1179DP |
| production company (in Part 15C) | section 1217FC |
| production company (in Part 15D) | section 1217PB |
| production expenditure (in Part 15) | section 1184(1) |
| production expenditure (in Part 15A) | section 1216AG(2) |
| production herd (in Chapter 8 of Part 3) | section 110(1), (2) |
| production herd (of the same class) (in Chapter 8 of Part 3) | section 111(2) |
| profit share agency arrangements (in Chapter 6 of Part 6) | section 501(3) |
| profit-sharing arrangements (in Parts 5 and 6) | section 476(1) |
| profit-sharing arrangements (in Part 7) | section 710 |
| profits (in Part 2) | section 2(2) |
| property business | section 204 |
| public body (in Chapter 5 of Part 9) | section 926(2) |
| purchase and resale arrangements (in Chapter 6 of Part 6) | section 501(3) |
| F1998. . . | F1998... |
| F1998. . . | F1998. . . |
| the qualifying business (in Part 12) | section 1005 |
| qualifying Chapter 2 expenditure (in Part 13) | section 1051 |
| F689. . . | F689. . . |
| F689. . . | F689. . . |
| qualifying Chapter 4 expenditure (in Chapter 4 of Part 14) | section 1162 |
| F689. . . | F689. . . |
| F1638. . . | F1638. . . |
| qualifying company (in Part 14A) | sections 1179D(1) (in relation to films and television programmes) and 1179F(1) (in relation to video games); and see also section 1179BA(5) |
| qualifying co-production (in Part 14A) | section 1179DQ |
| qualifying co-production (in Part 15) | section 1186 |
| qualifying co-production (in Part 15A) | section 1216AI |
| qualifying corporate bond | section 117 of TCGA 1992 |
| F1405. . . | F1405. . . |
| qualifying expenditure (in Chapter 3 of Part 15) | section 1199(3) |
| qualifying expenditure (in Chapter 3 of Part 15A) | section 1216CF(3) |
| qualifying expenditure (in Chapter 3 of Part 15B) | section 1217CF(3) |
| qualifying expenditure (in Part 15C) | section 1217JA |
| qualifying expenditure (in Part 15D) | section 1217RF |
| qualifying expenditure (in Part 15E) | section 1218ZCG |
| qualifying expenditure on externally provided workers (in Part 13) | section 1127 |
| F1998. . . | F1998. . . |
| qualifying film (in Part 14A) | section 1179DB |
| qualifying land remediation expenditure (in Part 14) | section 1144 |
| qualifying land remediation loss (in Chapter 3 of Part 14) | section 1152 |
| qualifying life assurance business loss (in Chapter 4 of Part 14) | section 1165 |
| qualifying orchestral concert (in Part 15D) | section 1217RA(3) |
| qualifying orchestral concert series (in Part 15D) | section 1217RA(5) |
| F1240. . . | F1240. . . |
| F1324. . . | F1324. . . |
| F127. . . | F127. . . |
| qualifying production (in Part 14A) | sections 1179D(1) (in relation to films and television programmes) and 1179F(1) (in relation to video games); and see also section 1179BA(5) |
| qualifying television programme (in Part 14A) | section 1179DE |
| F1998. . . | F1998. . . |
| qualifying video game (in Part 14A) | section 1179FA |
| F1029. . . | F1029. . . |
| F1029. . . | F1029. . . |
| F1029. . . | F1029. . . |
| F1029. . . | F1029. . . |
| F1029. . . | F1029. . . |
| the real interest (in Chapter 9 of Part 6) | section 539(5) |
| realisation (in relation to an asset) (in Part 8) | section 856 |
| realisation (in relation to an intangible fixed asset) (in Part 8) | section 734 |
| receipt period (of a receipt) (in Chapter 4 of Part 4) | section 228(6) |
| receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) | section 48 (including as applied by section 210) |
| the recipient (in Part 9A) | section 931T |
| the recipient (in Part 12) | section 1005 |
| recognised (in relation to an amount) (in Part 8) | section 716(1) |
| recognised stock exchange | section 1137 of CTA 2010 |
| redeemable (in Part 9A) | section 931U |
| F1231. . . | F1231. . . |
| reduction under section 228 by reference to a taxed receipt (in Chapter 4 of Part 4) | section 230(6) |
| referable (of income or gains or losses of insurance companies) | section 432A of ICTA |
| F152. . . | F152. . . |
| registered pension scheme | section 150(2) of FA 2004 (as applied by section 1119 of CTA 2010) |
| registered society | section 1119 of CTA 2010 |
| related party (in Part 8) | section 835 |
| related transaction (in Parts 5 and 6) | section 304 |
| related transaction (in Part 7) | section 596 |
| release debit (in Chapter 6 of Part 5) | section 353(3) |
| release debit (in Chapter 7 of Part 5) | section 364(4) |
| relevant accounting period (in Chapter 3A of Part 2) | section 18A(3) |
| relevant asset (in Part 8ZA) | section 356LA |
| relevant connection (in Part 14) | section 1178 |
| relevant consortium creditor relationship (in Chapter 7 of Part 5) | section 371(1) |
| relevant contaminated land remediation (in Part 14) | section 1146 |
| relevant contract (in Parts 5 and 6) | section 476(1) |
| relevant contract (in Part 7) | section 577 |
| relevant contract of a company (in Part 7) | section 578 |
| relevant credits (in Chapter 7 of Part 7) | section 659 |
| relevant debits (in Chapter 7 of Part 7) | section 659 |
| relevant derelict land remediation (in Part 14) | section 1146A |
| the relevant employment (in Part 12) | section 1005 |
| relevant foreign territory (in Chapter 3A of Part 2) | section 18A(5) |
| the relevant group (in Part 21A) | section 937B(3) |
| F1597. . . | F1597. . . |
| relevant losses amount (in Chapter 3A of Part 2) | section 18A(7) |
| relevant non-lending relationship (in Chapter 2 of Part 6) | sections 479 and 480 |
| relevant offshore area (in Part 8ZA) | section 356L(5) |
| relevant offshore service (in Part 8ZA) | section 356L(3) |
| relevant payment to a subject of a clinical trial (in Part 13) | section 1140 |
| F1998. . . | F1998. . . |
| a relevant person (in Part 9A) | section 931T |
| relevant profits amount (in Chapter 3A of Part 2) | section 18A(6) |
| relevant programme (in Part 15A) | section 1216AB |
| relevant research and development (in Part 13) | section 1042 |
| F1998. . . | F1998. . . |
| relevant scheme profit (in Part 21A) | section 937F |
| relevant tax year (in relation to an amount of estate income) (in Chapter 3 of Part 10) | section 946(5) |
| relief event (in Chapter 5 of Part 12) | section 1031(3) |
| rent (in Chapter 7 of Part 4) | section 271(3) |
| rent (in Chapter 8 of Part 4) | section 278(3) |
| rent receivable for a UK electric-line wayleave (in Chapter 8 of Part 4) | section 278 |
| rent receivable in connection with a UK section 39(4) concern (in Chapter 7 of Part 4) | section 271 |
| F1998. . . | F1998. . . |
| research and development (abbreviated as “R&D”) (in Part 13) | section 1138 of CTA 2010 (as applied by section 1041) |
| resident in a relevant state (in Chapter 13 of Part 5) | section 430(2) |
| resident in a relevant state (in Chapter 14 of Part 5) | section 439(2) |
| resident in a relevant state (in Chapter 9 of Part 7) | section 681(2) |
| resident in a relevant state (in Chapter 10 of Part 7) | section 688(2) |
| the residuary income of the estate (in Chapter 3 of Part 10) | section 949(1) |
| restricted shares (in Part 12) | section 1005 |
| retail prices index | section 1119 of CTA 2010 |
| reversal amount (in Part 16) | section 1230 |
| reversion (in the application of Chapter 4 of Part 4 to Scotland) | section 247(3) |
| rights and powers (in relation to a person) (in Chapter 12 of Part 8) | section 839 |
| rights under a loan relationship (in Part 5) | section 305(2), (3) |
| ring-fenced scheme loss (in Part 21A) | section 937F |
| risk transfer scheme (in Part 21A) | section 937C |
| royalty (in Part 8) | section 714 |
| sale of an animal (in Chapter 8 of Part 3) | section 111(3) |
| sale of know-how (in Chapter 13 of Part 3) | section 176(5) |
| sale of property (in Part 9) | sections 928(1) and 929(1) |
| sale or transfer of trading stock (in Chapter 11 of Part 3) | section 163(3) |
| sale proceeds of an animal (in Chapter 8 of Part 3) | section 111(4) |
| SCE | section 1319 |
| scheme (in Part 9A) | section 931V |
| scheme (in Part 21A) | section 937N |
| scheme loss (in Part 21A) | section 937E |
| scheme profit (in Part 21A) | section 937E |
| the scheme rate, index or value (in Part 21A) | section 937D |
| SE | section 1319 |
| secondary production company (in Part 15E) | section 1218ZAD |
| securities (in Chapter 10 of Part 6) | section 556(1) |
| securities house (in Part 7) | section 709 |
| separate exhibition trade (in Part 15E) | section 1218ZB |
| the separate film trade (in Chapters 2, 3 and 5 of Part 15) | section 1188 (and sections 1195(5) and 1212(1)) |
| separate orchestral trade (in Part 15D) | section 1217Q |
| the separate programme trade (in Chapters 2, 3 and 5 of Part 15A) | section 1216B(3) |
| the separate production trade (in Part 14A) | section 1179B(3) |
| the separate theatrical trade (in Part 15C) | section 1217OB |
| the separate video game trade (in Chapters 2, 3 and 5 of Part 15B) | section 1217B(3) |
| share (in Part 5 and in Part 6 except for Chapter 6A of that Part) | section 476(1) |
| share (in Chapter 6A of Part 6) | section 521A(4) |
| the share (in Chapter 6A of Part 6) | section 521B(6) |
| share being subject to third party obligations (in Chapter 7 of Part 6) | section 524(2) |
| share incentive plan (in Chapter 1 of Part 11) | section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| share of residuary income of estate (in Chapter 3 of Part 10) | section 950 |
| shares (in Part 7) | section 710 |
| shares (in Chapter 1 of Part 11) | paragraph 99(2) of Schedule 2 to ITEPA 2003 (and, in the context of a new holding, paragraph 87(6) of that Schedule) (see section 984(1) and (2) of this Act) |
| shares (in Part 12) | section 1003 |
| short-term lease (in Chapter 4 of Part 4) | section 216 |
| similar securities (in Chapter 10 of Part 6) | section 556(2) |
| small company (in Chapter 3A of Part 2) | section 18S |
| small company (in Part 9A) | section 931S |
| small or medium-sized enterprise (in Chapter 6A of Part 3) | section 1119 (as applied by section 104Y) |
| small or medium-sized enterprise (abbreviated as “SME”) (in Part 13) | sections 1119 and 1120 |
| F1998. . . | F1998. . . |
| software , data licences, cloud computing services or consumable items (in Part 13) | section 1125 |
| special film relief (in Chapter 5 of Part 15) | section 1212(1) |
| special television relief (in Chapter 5 of Part 15A) | section 1216E(1) |
| special video games relief (in Chapter 5 of Part 15B) | section 1217E(1) |
| F1998. . . | F1998. . . |
| staffing costs (in Part 13) | section 1123 |
| staffing costs (in Part 14) | section 1170 |
| standing in the position of a creditor (as respects a loan relationship) (in Chapter 8 of Part 5) | section 379(1) |
| statement of changes in equity (in Parts 5 and 6) | section 476(1) |
| statement of changes in equity (in Part 7) | section 710 |
| F55. . . | F55. . . |
| F55. . . | F55. . . |
| statement of income and retained earnings (in Parts 5 and 6) | section 476(1) |
| statement of income and retained earnings (in Part 7) | section 710 |
| statement of recognised income and expense (in Parts 5 and 6) | section 476(1) |
| statement of recognised income and expense (in Part 7) | section 710 |
| statement of total recognised gains and losses (in Parts 5 and 6) | section 476(1) |
| statement of total recognised gains and losses (in Part 7) | section 710 |
| statutory insolvency arrangement | section 1319 |
| F1998. . . | F1998. . . |
| F1597. . . | F1597. . . |
| subsidiary (of a holding company) (in Chapter 7 of Part 5) | section 371(1) |
| subsidiary (in Part 8) | section 764(3) |
| 51% subsidiary | section 1154(2) of CTA 2010 |
| 75% subsidiary | section 1154(3) of CTA 2010 |
| 75% subsidiary (in Chapter 8 of Part 8) | section 1154(3) of CTA 2010 and section 773 |
| F1998. . . | F1998. . . |
| F1998. . . | F1998. . . |
| subsidised expenditure (in Part 14) | section 1177 |
| F1597. . . | F1597. . . |
| substantial part of a herd (in Chapter 8 of Part 3) | section 111(6) |
| surrender (in the application of the Act to Scotland) | section 1166(1) of CTA 2010 |
| tax-adjusted carrying value (in Parts 5 and 6) | section 465B |
| tax-adjusted carrying value (in Part 7) | section 702 |
| tax advantage (in Parts 5 and 6) | section 1139 of CTA 2010 (as applied by section 476(1)) |
| tax advantage scheme (in Part 9A) | section 931V |
| tax-neutral (in relation to a transfer) (in Part 8) | section 776 |
| tax written-down value (in relation to an asset) (in Part 8) | Chapter 5 of Part 8 |
| tax year | section 1119 of CTA 2010 |
| the tax year 2009-10 etc | section 1119 of CTA 2010 (see entry for “the tax year 2010-11”) |
| taxed lease (in Chapter 4 of Part 4) | section 227(4) |
| taxed receipt (in Chapter 4 of Part 4) | section 227(4) |
| television programme (in Part 14A) | section 1179DD |
| television production activities (in Part 15A) | section 1216AF |
| television production company (in Part 15A) | section 1216AE |
| television programme (in Part 15A) | section 1216AA |
| television tax relief (in Part 15A) | section 1216C(2) |
| theatrical production (in Part 15C) | section 1217FA |
| third party obligations (in the case of a share) (in Chapter 7 of Part 6) | section 524(3) |
| total compensation profit (in Chapter 8A of Part 3) | section 127B |
| total opening negative amount” (in Chapter 3A of Part 2) | section 18J(2) |
| total profits | section 1119 of CTA 2010 |
| touring exhibition (in Part 15E) | section 1218ZAB |
| trade | section 1119 of CTA 2010 |
| trade (in Part 2) | section 33 |
| trade (in Parts 5 and 6) | section 298(3) |
| trading stock (in relation to a trade) (in Chapter 10 of Part 3) | section 156 |
| trading stock (in relation to a trade) (in Chapter 11 of Part 3) | section 163 |
| the transfer of business (in Chapter 13 of Part 5) | section 421(6) |
| the transfer of business (in Chapter 9 of Part 7) | section 674(4) |
| the transferee (in Chapter 4 of Part 5) | sections 336(5) and 337(7) |
| transferee (in Chapter 13 of Part 5) | section 421(6) |
| the transferee (in Chapter 14 of Part 5) | section 432(1) |
| transferee (in Chapter 9 of Part 7) | section 674(4) |
| the transferee (in Chapter 10 of Part 7) | section 683(1) |
| the transferor (in Chapter 4 of Part 5) | sections 336(5) and 337(7) |
| the transferor (in Chapter 13 of Part 5) | section 421(6) |
| transferor (in Chapter 14 of Part 5) | section 432(2) |
| the transferor (in Chapter 9 of Part 7) | section 674(4) |
| transferor (in Chapter 10 of Part 7) | section 683(2) |
| tribunal | section 1119 of CTA 2010 |
| the trustees (in Chapter 1 of Part 11) | paragraphs 2(2) and 71(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| UK estate (in Chapter 3 of Part 10) | section 936(1) |
| UK expenditure (in Part 14A) | section 1179AB |
| UK expenditure (in Part 15) | section 1185 |
| UK expenditure (in Part 15A) | section 1216AH |
| UK expenditure (in Part 15C) | section 1217GB(2) |
| UK expenditure (in Part 15D) | section 1217RB(2) |
| UK expenditure (in Part 15E) | section 1218ZCC(2) |
| UK expenditure condition (in Part 15C) | section 1217GB(1) |
| UK expenditure condition (in Part 15D) | section 1217RB(1) |
| UK expenditure condition (in Part 15E) | section 1218ZCC(1) |
| F252. . . | F252. . . |
| UK generally accepted accounting practice | section 1119 of CTA 2010 |
| UK property business | section 205 |
| UK property business loss (in Part 14) | section 392A of ICTA (as applied by section 1179) |
| UK resident (and references to a UK resident or a UK resident company) | section 1119 of CTA 2010 |
| Ulster Savings Certificates (in Part 19) | section 1282(6) |
| umbrella company (in Chapter 3 of Part 6) | section 615 of CTA 2010 (as applied by section 488(2)) |
| underlying subject matter (in Part 7) | section 583 |
| unit holder | section 1119 of CTA 2010 |
| unit trust scheme | section 1119 of CTA 2010 |
| United Kingdom | section 1170 of CTA 2010 |
| unreduced amount (of a taxed receipt) (in Chapter 4 of Part 4) | sections 230(2) to (4) |
| unremittable (in relation to income) (in Part 18) | section 1274(2) |
| unused amount (of a taxed receipt) (in Chapter 4 of Part 4) | section 230(1), (5) |
| venture capital trust | section 1119 of CTA 2010 |
| video game (in Part 15B) | section 1217AA |
| video games development activities (in Part 15B) | section 1217AC |
| video games development company (in Part 15B) | section 1217AB |
| video game expenditure credit | section 1179F(3) |
| video games tax relief (in Part 15B) | section 1217C(2) |
| warrant (in Part 7) | section 710 |
| within the charge to tax | section 1167 of CTA 2010 |
| woodlands | section 1317(4) |
Footnotes
- I1S. 1325 partly in force; s. 1325(1) in force at 1.4.2009 for specified purposes and s. 1325(2)(3) in force at Royal assent, see s. 1329
- I2S. 1326 partly in force; s. 1326 in force at 1.4.2009 for specified purposes, see s. 1329(1)(3)
- F1S. 1310(4)(zza) inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 19 para. 3
- F2Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(a)
- F3S. 849AB(6)(c) and word inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(4)(b)
- F4Words in s. 841(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 657(3) (with Sch. 2)
- C1S. 1147(7) excluded (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 35, 47(2) (with Sch. 5 para. 36)
- F5Word in s. 1146 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(6)
- F6Words in s. 999(2)(b) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 142(3)(b), 146 (with Sch. 8 paras. 147-157)
- F7Words in s. 931H(2) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(c)
- F8Words in s. 490(7) substituted (27.5.2011) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 45(b)
- F9Word in s. 362 heading inserted (with effect in accordance with s. 23(4) of the amending Act) by Finance Act 2012 (c. 14), s. 23(2)(d)
- F10Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 146(b) (with Sch. 5)
- F11Words in s. 705(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 96
- F12Sch. 1 para. 232(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F13Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(33) (with Sch. 2)
- F14Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)
- F15Words in s. 1048(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 667(3)(a) (with Sch. 2)
- F16Sch. 1 para. 104(3)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F17S. 359(3) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 34(3)
- F18Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(24) (with Sch. 2)
- F19S. 162(2A)-(2C) inserted (with application in accordance with s. 41(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 41(1)
- F20Words in s. 1217CN(4) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 64
- F21S. 1216B(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 33(3)(c)
- F22S. 349(3)(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 28(3)
- F23S. 772(2) substituted (retrospective and with effect in accordance with art. 1(2) of the amending S.I.) by Corporation Tax Act 2010 (Amendment) Order 2010 (S.I. 2010/2902), arts. 1(1), 3
- F24S. 1293(4)-(6) inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 47(5)
- C2S. 480(5) applied (with effect in accordance with reg. 1(2) of the amending S.I.) by Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971), regs. 1(1), 19(10), 22(9), 24(5)
- F25Words in s. 495(1) omitted (with effect in accordance with s. 27(7)-(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 27(6)(a)(ii)
- F26S. 1222(4) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 65(2)(c)
- F27Words in s. 431(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(7)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F28Words in s. 541(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 637(2) (with Sch. 2)
- F29Sch. 1 para. 247(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F30S. 689(2)(e) and word inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 10
- C3S. 11(1) applied by 2010 c. 8, s. 371VB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F31Words in s. 1216DC(1)(c) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 34(2)(b)
- F32S. 105(4)(c) omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
- F33S. 606(3)-(3C) substituted for s. 606(3) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 68(4)
- F34Words in s. 1262(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 12
- F35Words in s. 424(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 42(3)
- C4S. 753 excluded by 2010 c. 4, s. 356NE(2)(3)(a) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 57(4))
- F36S. 394 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 156
- F37Words in s. 564(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 18 para. 21
- F38Pt. 10 Ch. 5 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(3) (with reg. 32)
- F39Words in s. 997(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 81, 89 (with Sch. 8 paras. 90-96)
- F40S. 604(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 65(3)
- F41S. 968 and preceding cross-heading repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 662, Sch. 3 Pt. 1 (with Sch. 2)
- F42S. 504(1A) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 4(3) (with art. 1(3))
- F43S. A1(2)(b) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 25(a) (with Sch. 20 para. 50(9))
- F44S. 1(2)(fa) inserted (with effect in accordance with Sch. 14 para. 31 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 14 para. 21
- F45S. 307(2A)-(2C) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 4(3)
- F46S. 521 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 225, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)
- F47S. 1218ZAA(3A) inserted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by Finance Act 2022 (c. 3), s. 22(2)(c)(6)
- F48Words in s. 345(1)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 606 (with Sch. 2)
- F49Words in s. 1216DA(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 32(2)(b)
- F50Words in s. 479(2)(c) inserted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(5)(b)(12)
- F51Words in s. 1231(3) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 56
- F52Words in s. 1206(2) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(4), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F53Word in s. 1269 substituted (with effect in accordance with s. 381(1) of the amending Act) by virtue of Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 311 (with Sch. 9 paras. 1-9, 22)
- C5Pt. 8 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 6(1)
- F54S. 966 omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 58
- F55Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(b)
- C6Pt. 7 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
- F56Words in s. 884 substituted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(5)(b)
- F57Words in s. 1201(2)(a) substituted (with effect in accordance with s. 14(7)(8) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 14(2)(b)
- F58Words in s. 1306(3)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 693 (with Sch. 2)
- F59S. 1248(3) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 39(a), 52
- F60S. 477(2)(aa) inserted (with effect in accordance with Sch. 24 paras. 11, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 2(2)
- F61Sch. 3 Pt. 2 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 paras. 101(5), 105
- C7S. 625 applied by S.I. 2004/3256, reg. 6C(2)(a) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015 (S.I. 2015/1961), regs. 1(1), 6)
- C8S. 10(5) applied by 2010 c. 8, s. 371VB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F62Words in s. 1201(2) substituted (with effect in accordance with s. 14(7)(8) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 14(2)(a)
- F63Words in s. 507(2A) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 7(2)(a); 2020 c. 1, Sch. 5 para. 1(1)
- C9S. 1153 applied by 2010 c. 4, s. 357QB (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F64S. 308(2)(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 5(4)
- F65Words in s. 1217AE(1) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(22)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F66S. 1130(1) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 36(2)
- F67Words in s. 1163(1) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 14(3)(a)
- F68Words in s. 1211(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 30(3)
- F69S. 141A cross-heading substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 1 para. 21 (with Sch. 1 paras. 30-34)
- C10S. 1233 modified by 2010 c. 4, s. 676AJ(3) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)
- C11Pt. 15E modified (temp.) (with application in accordance with s. 21(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 21(1)(4)
- F70S. 739(1A) inserted (with application in accordance with s. 20(2) of the amending Act) by Finance Act 2018 (c. 3), s. 20(1)
- F71Words in s. 1216DB(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 33(2)
- F72S. 738A inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 2 para. 1
- F73Words in s. 1021(3) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F74S. 1033(5) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(f)
- F75Words in s. 464(3)(g) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 90(b) (with Sch. 9 paras. 1-9, 22)
- F76Ch. 8A inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 10
- F77Word in s. 400(1)(b) substituted (19.7.2011) (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2011 (c. 11), s. 60(2)(a)
- F78S. 75(5)(6) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 55
- F79S. 631(3)(4) omitted (with effect in accordance with s. 28(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 28(3)(b)
- F80Words in s. 133F(7) substituted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 3(4)(a)(ii)
- F81Words in s. 985(3) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- C12S. 428 applied (with modifications) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 117(6), 119(5), 381(1) (with Sch. 9 paras. 1-9, 22)
- F82Words in s. 1(1)(c) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 2, 31
- F83Words in Pt. 5 Ch. 16 heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 2
- F84Words in s. 1303(2) table inserted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 60
- F85Words in s. 57(1) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(a)
- F86S. 214(3A) inserted (with effect in accordance with s. 78(5)-(7) of the amending Act) by Finance Act 2013 (c. 29), s. 78(4)(b)
- F87S. 1293(1) substituted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 63 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 47(2)
- F88Words in s. 1217DB(4) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 37(4)
- F89Words in s. 133F(7) substituted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 3(4)(b)(ii)
- F90Words in s. 363(4) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 40
- F91S. 502(1)(g)(h) inserted (with effect in accordance with art. 1(3) of the amending S.I.) by Alternative Finance Arrangements (Amendment) Order 2009 (S.I. 2009/2568), arts. 1(2), 3(2)(c)
- F92Words in s. 1165 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 202(6)
- F93Words in s. 1048(1) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 133(2)
- F94S. 1139 omitted (with effect in accordance with s. 13(8) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 13(6)
- F95Words in s. 782(1)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 94(b) (with Sch. 9 paras. 1-9, 22)
- F96Sch. 2 para. 74(1)(1A) substituted for Sch. 2 para. 74(1) (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(7)(e)
- F97Words in s. 987 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 76(2), 89 (with Sch. 8 paras. 90-96)
- F98Word in s. 313(2)(g) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(3)(c)
- C13Ss. 466-471 applied by 2010 c. 4, s. 937K(8) (as inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 3)
- F99Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)
- F100S. 1216DB(5)(ab) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 33(5)
- F101Words in s. 1165(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 202(5)
- F102Ss. 5A, 5B inserted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 76(5) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- C14Ss. 1259-1265 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 765(2), 768(4), 1184(1) (with Sch. 2)
- C15S. 882 modified (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(3); S.I. 2011/2576, art. 5
- F103Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26
- F104S. 418A inserted (with effect in accordance with Sch. 30 para. 4(8) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 4(7)
- F105S. 479(2)(d) and word inserted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(5)(c)(12)
- F106S. 1126(7) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(2)
- F107S. 1146A inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 7
- F108Words in s. 819(5)(a) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(6)
- F109Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 paras. 704(3)(k)(30) (with Sch. 2)
- F110S. 1211(7A) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 30(5)
- F111S. 1217CF(5) inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(5)(c)
- F112S. A1 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 309 (with Sch. 9 paras. 1-9, 22)
- F113S. 1216AB(3)(d) and word inserted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(3)(b)
- F114Pt. 5 Ch. 16A inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 4
- F115Words in s. 682(8) renumbered as s. 682(8)(a) (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(14)(d)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F116Words in s. 1129(4) inserted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(5)(a)
- F117Words in s. 540(3) inserted (with effect in accordance with Sch. 30 para. 5(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 5(1)
- F118S. 870 and cross-heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 29 (with Sch. 20 para. 50(9))
- F119Words in s. 376(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 610(3)(b) (with Sch. 2)
- F120S. 440(2)(h) and word inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 45(c)
- F121Words in s. 820(5) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(18)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F122Words in s. 1048(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 667(2)(b) (with Sch. 2)
- C16S. 375 excluded by S.I. 2006/3296, reg. 19(1) (as substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), regs. 1(1), 10(3))
- F123Words in s. 753(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 644 (with Sch. 2)
- C17S. 409(2) disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 51(1)
- F124Words in s. 1168(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 205(3)(a)
- F125Words in s. 809(2) substituted (19.7.2011) (with effect in accordance with s. 62(5)(6) of the amending Act) by Finance Act 2011 (c. 11), s. 62(3)
- F126Words in s. 1009(5)(a) omitted (with application in accordance with Sch. 46 para. 141(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 141(1)
- F127Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(b)
- F128Words in s. 823(5) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(7)
- F129Word in s. 819(3)(f)(ii) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(17)(d) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F130Words in s. 210(2) table inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 5 para. 4
- F131Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2
- F132S. 337(4A)(4B) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 149(4)
- C18S. 1058(1) excluded by 2010 c. 4, s. 357PD (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F133Words in s. 329(2) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 22(3)
- F134Words in s. 1153(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 677(2)(a)(i) (with Sch. 2)
- F135Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(17) (with Sch. 2)
- F136Words in s. 1179 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 679 (with Sch. 2)
- F137Sch. 1 para. 698 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F138S. 594A and cross-heading inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 61
- F139Words in s. 1251(5)(a) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 57(5)
- F140S. 502(1)(d) substituted (26.7.2013 for specified purposes, 1.4.2014 in so far as not already in force) by The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013 (S.I. 2013/1881), art. 1(2)(6), Sch. para. 16(a)
- F141Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(6), 12
- F142S. 57(2)(d) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(4)(c)
- F143Word in s. 931H(5) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(e)(ii)
- F144S. A1(2)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 136(a)
- C19S. 1217MA modified by 2010 c. 4, s. 357UF (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F145Words in s. 130(1)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 144
- F146Sch. 1 para. 160(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F147S. 354(2A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 32
- F148Word in s. 613 cross-heading substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 74
- F149Words in s. 475(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 53
- F150Words in s. 1251(1) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 57(2)
- F151Words in s. 363 heading substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 40
- F152Words in Sch. 4 omitted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 146(a) (with Sch. 5)
- F153Words in s. 448(1)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 617 (with Sch. 2)
- C20S. 302(1) applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 26(7)
- F154Words in s. 1303(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283), art. 1(1), Sch. para. 6
- C21S. 12(7) applied (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 8(3) (with Sch. 13 Pt. 2)
- F155Word in s. 1158(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 138(b)
- F156S. 1144(4) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(5)
- F157S. 258 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(b)
- F158Words in s. 595(2) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 62(2)(b)
- F159S. 1217DB(5A) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 37(6)
- F160Figure in s. 210(2) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 52(a)
- F161Words in s. 387(1) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 132
- F162Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28
- F163Words in s. 561(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 165
- F164S. 1175 heading substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 19(5)
- F165Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(j) (with Sch. 2)
- F166Sch. 1 para. 45 omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 64(b)
- F167Words in s. 1217MC(1)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 42(2)
- F168Words in s. 599A(6) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 8(4)(a)
- F169Words in s. 1217CE(1) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(24) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F170Words in s. 693(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 142(2) (with Sch. 9 paras. 1-9, 22)
- C22S. 1125 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(c) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
- F171Words in s. 999(2)(a) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 142(3)(a), 146 (with Sch. 8 paras. 147-157)
- C23S. 465 disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 44(2)
- F172Sch. 1 para. 234(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F173Words in s. 508(2)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 140(b) (with Sch. 9 paras. 1-9, 22)
- F174Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(i) (with Sch. 2)
- F175S. 306A and cross-heading inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 3
- F176Sch. 1 para. 175 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F177Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(c) (with Sch. 2)
- F178Words in s. 892 heading inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(10)(a)
- F179Words in s. 931P(4) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 148 (with Sch. 9 paras. 1-9, 22)
- C24S. 1205(1)(a) modified by 2010 c. 4, s. 357RE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- C25S. 472 applied by 2010 c. 4, s. 357BC(10) (as inserted (with effect in accordance with Sch. 2 para. 7 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1))
- F180Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(b)
- F181S. 133F(2A)(2B) inserted (retrospective to 18.11.2015) by Finance Act 2016 (c. 24), s. 56(1)(2)
- F182Words in Sch. 2 para. 140(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 213(3)
- F183S. 1217RA(6A)-(6C) inserted (1.4.2022 in relation to a concert or series of concerts only where the production process starts on or after that date) by Finance Act 2022 (c. 3), s. 20(3)(5)
- C26S. 710 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 3(4)
- F184Words in s. 1248(5) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 39(b), 52
- C27S. 1217DB modified by 2010 c. 4, s. 357TG (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F185S. 408 omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(2)(d)
- F186Words in s. 364(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 608 (with Sch. 2)
- F187Words in s. 995(1)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 80, 89 (with Sch. 8 paras. 90-96)
- F188Words in s. 463(5)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 621(a) (with Sch. 2)
- F189S. 1217DB(5)(ab) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 37(5)
- F190S. 1217SC(9) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 46(5)
- F191Words in s. 787(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 651(a) (with Sch. 2)
- F192S. 406(1)(a) omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(5)(a)
- F193Words in Sch. 4 omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(i)
- F194Word in s. 1055(2)(b) substituted (in relation to expenditure incurred on or after 1.4.2023) by Finance Act 2023 (c. 1), s. 4(3)(c)(4)
- F195Ss. 931E(3)-(6) substituted for s. 931E(3)-(5) (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 31 (with Sch. 20 para. 53)
- F196S. 313(5) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(7)
- F197Words in s. 1217CF(4)(a) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(5)(b)
- F198S. 894(6A) inserted (with effect in accordance with s. 52(5) of the amending Act) by Finance Act 2016 (c. 24), s. 52(3)
- F199Words in s. 1216DC(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 34(3)
- F200Words in s. 464(3)(f) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 90(a) (with Sch. 9 paras. 1-9, 22)
- F201Words in s. 1217EB substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(26) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C28S. 753 excluded by 2010 c. 4, s. 304(1A)(1B) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 49(2))
- F202Word in s. 845(4)(c) omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), Sch. 13 paras. 7(a), 31
- C29Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by S.I. 2023/1399, regs. 1(2), 4)
- F203S. 320A inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 14
- F204S. 323(A1) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 17
- F205Words in s. 793(3)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 95 (with Sch. 9 paras. 1-9, 22)
- F206Words in Sch. 4 inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(2)
- F207Words in s. 1251(7) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 57(7)(b)
- F208Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(2)
- F209S. 1022(5) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(f)
- F210Words in s. 550(7) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 92 (with Sch. 9 paras. 1-9, 22)
- F211Words in s. 615(4) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 77(4)
- F212Words in s. 313(2) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(3)(a)
- F213S. 1009(6) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(b)
- F214S. 604(1)-(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 65(2)
- F215Words in s. 375(3)(b) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 3(3)
- F216Words in s. 1206(1) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F217Words in s. 998(1)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 83(3)(a)(ii), 89 (with Sch. 8 paras. 90-96)
- F218Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(38) (with Sch. 2)
- F219S. 1216CN(6)(a) omitted (7.2.2023 at 12.00 p.m.) by virtue of The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 20(3)(b)
- F220Word in s. 974(3)(a) inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 25(2)
- F221Words in s. 793(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 652 (with Sch. 2)
- F222S. 1264A inserted (retrospective to 5.12.2013 and with effect in accordance with Sch. 17 paras. 12, 13 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 paras. 10(3), 11
- C30S. 1217CL(1)(a) modified by 2010 c. 4, s. 357TE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F223Word in s. 689(2)(c) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 10
- F224S. 1291(4)(a) substituted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 7
- F225Words in Act substituted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 142 (with Sch. 5)
- F226S. 311(7)-(9) inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 2(5)
- F227Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(a), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F228Words in s. 71(1)(b) substituted (5.5.2010) by The Local Education Authorities and Children’s Services Authorities (Integration of Functions) Order 2010 (S.I. 2010/1158), art. 1, Sch. 2 para. 66(3)
- C31S. 1210 modified by 2010 c. 4, s. 357RG (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F229Words in s. 883(4) omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(7)(b)(ii)
- F230Sch. 2 para. 99 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 paras. 101(2), 105
- F231S. 433(3)(a) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 43(a)
- F232Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(l) (with Sch. 2)
- F233Words in s. 983(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 75(2), 89 (with Sch. 8 paras. 90-96)
- F234Words in s. 1211(1)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 682(2) (with Sch. 2)
- F235S. 2(2A) omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 109
- F236Word in s. 1251(5)(a) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 208(3)(a)
- F237Words in s. 429(3) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(5)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F238S. 1131(1)(b) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 37
- F239S. 1013(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 188
- F240Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(10) (with Sch. 2)
- F241S. 974(4A) inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 25(4)
- F242S. 1142(1)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 676(a) (with Sch. 2)
- F243Words in s. 1293(2) inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 47(4)(a)
- F244S. 358(4)-(6) inserted (with effect in accordance with Sch. 15 para. 3(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 2(3)(c) (with Sch. 15 para. 4)
- F245Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F246Words in s. 519(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 632(3)(a) (with Sch. 2)
- F247S. 1038 substituted (with effect in accordance with s. 40(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 40(2)
- F248S. 891 omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(9)
- F249Sch. 1 para. 213 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F250Words in s. 982(2)(a) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(4) (with reg. 32)
- F251S. 398(2)(a)(aa) substituted for s. 398(2)(a) (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 2 (with Sch. 14 para. 9)
- F252Words in Sch. 4 omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 34(7)(a)
- F253Words in s. 1048(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 667(3)(b) (with Sch. 2)
- C32S. 1274(3)(4) modified by 2010 c. 8, s. 371SN(1)(2) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- C33S. 498 definition excluded (1.3.2013) by The Building Societies (Core Capital Deferred Shares) Regulations 2013 (S.I. 2013/460), regs. 1(1), 3(1)(e) (with reg. 1(2))
- F254S. 313(2)(e)(f) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(3)(b)
- F255S. 361D inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 37
- F256Words in s. 795(4) omitted (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 26, 35 (with Sch. 5 para. 36)
- F257S. 859(3) omitted (with effect in accordance with Sch. 8 para. 10(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 8 para. 10(3)
- F258Words in s. 654(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 82
- F259Words in Sch. 2 para. 137(2)(c) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 59(a)
- F260S. 375(4A) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 3(4)
- F261Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(d)
- F262Words in Sch. 2 para. 146(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 703(2)(a)(ii) (with Sch. 2)
- F263S. 1217CN(6)(a) omitted (7.2.2023 at 12.00 p.m.) by virtue of The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 20(4)(b)
- F264Words in Pt. 14 Ch. 4 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 195
- F265Words in s. 418(7) substituted (with effect in accordance with Sch. 30 para. 4(8) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 4(5)
- F266Words in s. 315 heading substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(5)
- F267S. 1291(3)(4) inserted (19.7.2011) (with effect in accordance with Sch. 2 paras. 52-59, 61 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 45(3)
- F268Words in s. 1217CG substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(25) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F269Words in s. 931H(1) inserted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(b)(i)
- F270Sch. 1 para. 116 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F271Words in s. 1004(9) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 665 (with Sch. 2)
- F272Sch. 4 entries inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 29
- F273Words in s. 999(4) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F274Words in s. 1210(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 29(3)
- F275Words in s. 1129(2)(b) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(3)
- C34S. 3(1) excluded (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 5(6)
- F276S. 1064 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 4(3)
- F277Words in s. 322(4) inserted (with effect in accordance with Sch. 15 para. 3(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 1(2) (with Sch. 15 para. 4)
- F278Words in s. 1316(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 698(2) (with Sch. 2)
- F279S. 507(2)(j) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(10)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C35Pt. 5 modified (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 11(3)-(6)
- F280S. 597(2)(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 63(4)
- F281Words in s. 610 heading substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 20(2), 35 (with Sch. 5 para. 36)
- F282Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(29) (with Sch. 2)
- F283Words in s. 1211(6) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 30(4)
- F284Pt. 13 Ch. 3 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 14
- C36S. 373(1) disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 50(1)
- F285S. 245 omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 57
- F286Words in s. 599A(6)(a)(b) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 8(4)(b)
- F287Words in s. 1251 heading omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 57(9)
- F288Words in s. 260(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 601 (with Sch. 2)
- F289S. 715(4) inserted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(3)(b)
- F290Words in s. 476(1) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 55(a)
- F291Words in s. 311(6) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 2(4)(a)(ii)
- F292Sch. 2 para. 75(5) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 312 (with Sch. 9 paras. 1-9, 22)
- C37S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 25(4)
- F293Words in s. 457(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 618(3) (with Sch. 2)
- C38S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 18(11)
- F294Words in s. 1223(1)(b) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 6(2)(a)
- F295Words in s. 697(6) omitted (31.12.2020) by virtue of The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/710), regs. 1(3), 5(b); 2020 c. 1, Sch. 5 para. 1(1)
- F296S. 456(1)(b) and word inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 3(b)
- C39Act applied in part (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 853(3) (with Sch. 2)
- F297S. 806(3)(ca) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 175
- F298Sch. 1 para. 247(3)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F299S. 615(1)(b) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 77(2)
- C40Pt. 5 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 990(5), 1184(1) (with Sch. 2)
- F300Words in s. 1169(3)(c) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 16
- F301Words in s. 1123(5) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(21) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F302Words in s. 1216DC(6) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 34(4)
- F303Words in s. 1165(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 202(2)(b)
- F304Words in s. 88(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 595(a) (with Sch. 2)
- F305Ss. 849B-849D and cross-heading omitted (with effect in accordance with s. 33(9)(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 33(7)
- F306Sch. 1 para. 209(c) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F307Words in s. 1164(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(3)
- F308Words in s. 1319 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(3) (with Sch. 2)
- F309S. 574(2A) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 18, 35 (with Sch. 5 para. 36); and substituted (6.4.2020) by Finance Act 2020 (c. 14), Sch. 6 paras. 2, 10
- F310Words in s. 1166(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 203(a)
- C41S. 10(3) applied by 2004 c. 12, s. 196J(3) (as inserted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 15 (with Sch. 13 Pt. 4))
- F311Words in s. 463(5)(e)(ii) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 621(c) (with Sch. 2)
- C42S. 12(7) applied (17.7.2012) by Finance Act 2012 (c. 14), Sch. 13 para. 22(3)
- F312S. 161(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 124(4) (with Sch. 9 paras. 1-9, 22)
- F313Words in s. 540(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 58
- F314S. 313(2)(i) and word omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(3)(d)
- F315Figure in s. 542(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 10, 12
- F316S. 250A and cross-heading inserted (with effect in accordance with s. 73(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 73(2)
- C43Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259CE(7) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)
- F317S. 604A inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 66
- C44Pt. 8 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
- F318Word in s. 479(3) substituted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(6)(12)
- F319S. 1217MA(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 40(4)
- F320Words in s. 489 substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 172(a) (with Sch. 9 paras. 1-9, 22)
- F321Sch. 1 para. 285 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F322Words in s. 180(3)(a) substituted (with effect in accordance with s. 54(5)(6) of the amending Act) by Finance Act 2012 (c. 14), s. 54(2)(a)
- F323Words in s. 459(1)(a) substituted (retrospective and with effect in accordance with art. 1(2) of the amending S.I.) by Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614), arts. 1(1), 3(3)
- F324Words in s. 465(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 623(b) (with Sch. 2)
- F325Words in s. 1216DB(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 33(3)
- F326S. 400(2A) inserted (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 5(4) (with Sch. 14 para. 9)
- F327Words in s. 865(3)(a) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 55
- F328Words in s. 1291(2) inserted (19.7.2011) (with effect in accordance with Sch. 2 paras. 52-59, 61 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 45(2)
- F329Words in s. 410(4)(b) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 8(2)
- F330Words in s. 461(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 620(2) (with Sch. 2)
- F331Words in s. 39(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 592 (with Sch. 2)
- C45S. 61 modified (with effect in accordance with ss. 80(1), 81 of the amending Act) by Finance Act 2016 (c. 24), s. 80(2) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F332Words in s. 883(2)(a) omitted (with effect in accordance with s. 70(7)(8) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 70(4)(b)
- F333Words in s. 210(2) table inserted (with effect in accordance with s. 71(7) of the amending Act) by Finance Act 2016 (c. 24), s. 71(6)
- C46S. 625 excluded (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 33(3)(c)
- F334S. 1032(3)-(5) omitted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 9 paras. 33, 47
- F335Word in s. 931H(5) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(e)(iii)
- F336S. 863A inserted (with effect in accordance with Sch. 8 para. 12(4) of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 12(3)
- F337Words in s. 591(2)(b) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 11
- F338Pt. 6 Ch. 8 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(ii), 12
- F339Words in s. 777(3)(e) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 649 (with Sch. 2)
- F340S. 1293(2)(c) and word inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 47(4)(c)
- F341Words in s. 688(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(16)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F342Words in s. 1303(2) added (1.4.2010) by The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 10
- C47Act modified by S.I. 2006/964, reg. 95 (as amended (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 30)
- F343Word in s. 464(4)(a) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 6
- F344Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(4), 12
- F345S. 71(4) added (5.5.2010) by The Local Education Authorities and Children’s Services Authorities (Integration of Functions) Order 2010 (S.I. 2010/1158), art. 1, Sch. 2 para. 66(4)
- F346Word in s. 780(5)(b) inserted (19.7.2011) (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 7(2)
- F347Words in s. 390(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 154(2)
- F348Words in s. 1297(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 210(4)(b)
- F349Words in s. 411(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 614(a) (with Sch. 2)
- F350S. 324(3A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 19
- F351Words in s. 773(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 647 (with Sch. 2)
- F352Words in s. 489 substituted (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 131(2)
- F353Word in s. 144(1)(c) omitted (26.2.2015) by virtue of The Regulatory Reform (Scotland) Act 2014 (Consequential Modifications) Order 2015 (S.I. 2015/374), arts. 1(1), 8(2)(b)
- F354Word in s. 998(1)(a) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 83(3)(a)(i), 89 (with Sch. 8 paras. 90-96)
- F355S. 1045(3) omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 3(4)(b)
- F356Sch. 1 paras. 447, 448 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22) and provisions also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F357Definition in s. 410(5) substituted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 8(4)
- F358S. 792(5) omitted (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 23(2), 35 (with Sch. 5 para. 36)
- F359Words in s. 418(1)(b) substituted (with effect in accordance with Sch. 30 para. 4(8) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 4(2)
- F360Words in s. 421(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(4)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F361Words in Sch. 4 inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(7)(b)
- F362S. 892(5) inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(10)(d)
- F363Words in s. 471(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 159
- F364Words in s. 371(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 609(2)(d) (with Sch. 2)
- F365Words in s. 1144(3) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(4)
- F366S. 1011(4) substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 25(3), 38; S.I. 2013/1755, art. 2
- F367S. 1304(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 212
- F368S. 1097 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 7(5)
- F369Words in s. 430(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(6)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F370S. 1059 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 15(3)
- F371Words in s. 560(4)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 164(b)
- F372S. 753(4)-(6) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 5(3)
- C48Pt. 5 Ch. 4 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 5
- F373S. 1310(4)(en)(eo) inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 10
- F374Words in s. 1217DB(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 37(2)
- F375S. 19(2A) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 13, 35 (with Sch. 5 para. 36)
- F376S. 1044(3) omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 3(3)
- F377Words in s. 508(2)(c) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 140(c) (with Sch. 9 paras. 1-9, 22)
- F378S. 51(4) inserted (with effect in accordance with s. 78(5)-(7) of the amending Act) by Finance Act 2013 (c. 29), s. 78(3)(b)
- F379S. 746(2)(ba) substituted (with effect in accordance with Sch. 9 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 9 para. 4
- F380Word in s. 400A(7)(b) substituted (19.7.2011) (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2011 (c. 11), s. 60(2)(b)
- C49S. 1158(2) excluded by 2010 c. 4, s. 357QD (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F381S. 1200(3) substituted (with effect in accordance with s. 29(8) of the amending Act) by Finance Act 2015 (c. 11), s. 29(3); S.I. 2015/1741, reg. 2
- F382Words in s. 820(4) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(18)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F383S. 698A and cross-heading inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 11
- F384Words in s. 418 heading substituted (with effect in accordance with Sch. 30 para. 4(8) of the commencing Act) by Finance Act 2009 (c. 10), Sch. 30 para. 4(6)
- F385Words in s. 1175(3)(c) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 19(4)(b)
- F386Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(23) (with Sch. 2)
- F387S. 1165(3)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 202(4)
- F388S. 882(1)-(1E) substituted for s. 882(1) (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(6)
- F389Words in s. 1128(7) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 34(2)
- F390S. 1217GC(3)-(5) inserted (1.4.2022 in relation to a theatrical production only where the production phase begins on or after that date) by Finance Act 2022 (c. 3), s. 18(5)(6)
- F391S. 1318 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 700, Sch. 3 Pt. 1 (with Sch. 2)
- F392S. 322(5B) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 16(4)
- F393Words in s. 133F(4)(a) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 3(3)(b)
- F394Words in s. 885(7) substituted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(6)(b)
- C50Pt. 8 modified (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(1); S.I. 2011/2329, art. 3
- F395Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(25) (with Sch. 2)
- F396S. 1082 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 18
- F397Words in s. 582(1) inserted (with effect in relation to accounting periods ending on or after 31.12.2013) by The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013 (S.I. 2013/3218), arts. 1, 2(2)
- F398Words in s. 1217CE heading substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(24) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F399S. 1218ZCA(6A) inserted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by Finance Act 2022 (c. 3), s. 22(4)(6)
- C51S. 1216CL(1)(a) modified by 2010 c. 4, s. 357SE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- C52S. 1274(1)(a) modified by 2010 c. 8, s. 371SN(1)(2) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F400S. 1217CE cross-heading substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(6)(b)
- F401Pt. 7 Ch. 3 crossheading substituted (with effect in accordance with Sch. 21 para. 11 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 21 para. 5
- F402Words in s. 1164(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(3)
- F403S. 308(1A)(1B) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 5(3)
- F404Words in Sch. 2 para. 139(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 213(2)(a)
- F405S. 1217B(5) inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(4)(c)
- F406Words in s. 133H(7) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 5(5)
- F407Words in s. 989(1)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 78, 89 (with Sch. 8 paras. 90-96)
- F408Words in s. 337(3A) substituted (1.1.2016) by The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 26(2)
- F409Words in s. 1161(6) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 198(2)
- F410Words in s. 1217MC(6) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 42(4)
- F411Words in s. 884 omitted (with effect in accordance with s. 70(7)(8) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 70(5)(a)
- F412Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 141 (with Sch. 5)
- F413Words in s. 1161(7)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 198(3)
- F414Words in s. 18F(1)(a) substituted (1.1.2013) by Finance Act 2012 (c. 14), Sch. 20 para. 5(2), 55(1)
- C53S. 1289 applied by 2010 c. 8, s. 424A(4) (as inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 9)
- C54S. 10(1)(i) applied by 2010 c. 8, s. 371VB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F415S. 313(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(4)
- F416Word in s. 479(2)(b) omitted (22.4.2009 retrospective) by virtue of Finance Act 2009 (c. 10), s. 42(5)(a)(12)
- F417S. 502(1A) inserted (26.7.2013 for specified purposes, 1.4.2014 in so far as not already in force) by The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013 (S.I. 2013/1881), art. 1(2)(6), Sch. para. 16(b)
- F418S. 550(5B)-(5D) inserted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 29 paras. 37(b), 52
- F419Words in s. 675(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 87
- F420Words in s. 507(1)(h) inserted (with effect in accordance with s. 34(4) of the amending Act) by Finance Act 2018 (c. 3), s. 34(2)(a)
- F421Words in s. 486G(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 626 (with Sch. 2)
- F422S. 130 and cross-heading substituted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 22
- F423S. 931CA inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 30 (with Sch. 20 para. 52)
- F424Words in s. 1233(1) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 7(3)(a)
- F425S. 1273A inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 2, 6
- F426Words in s. 1209(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 28(2)(a)
- F427Words in s. 18Q(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 137(2)
- F428Words in s. 322(7) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 16(6)
- F429Words in s. 1165(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 202(2)(a)
- F430Sch. 1 para. 225 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F431Words in s. 1168(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 205(3)(c)
- F432Words in s. 1218ZAC(3)(b) substituted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by Finance Act 2022 (c. 3), s. 22(3)(6)
- F433Word in s. 906(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 97(a), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F434Word in s. 440(2)(e) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 4
- F435Words in s. 495(3)(a)(ii) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 629 (with Sch. 2)
- F436S. 320(5) substituted for s. 320(5)(6) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 13(4)
- C55S. 476(1) definition excluded (1.3.2013) by The Building Societies (Core Capital Deferred Shares) Regulations 2013 (S.I. 2013/460), regs. 1(1), 3(1)(d) (with reg. 1(2))
- F437S. 232(4A)-(4C) inserted (with effect in accordance with Sch. 28 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 28 para. 7
- F438S. 1090 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 24
- F439Words in s. 326(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 605(b) (with Sch. 2)
- F440Words in s. 476(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 55(d)
- F441Sch. 1 para. 177 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F442Words in s. 1153(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 193(2)
- F443S. 441(3A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 46
- F444Ss. 1126A, 1126B inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(3)
- F445Words in s. 1303(2) table substituted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 5(3)
- F446Ss. 1030A, 1030B inserted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 46, 47
- F447Words in s. 682(9)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(14)(e) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F448Words in s. 1206(3)(a) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(6)(a), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F449S. 711(8)(fb)(fc) inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(2)
- F450Word in s. 315 cross-heading substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 8
- F451S. 1131(3) inserted (with effect in accordance with Sch. 1 para. 28 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 23(3) (with Sch. 1 paras. 30-34)
- F452S. 595(3)-(6) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 62(4)
- F453S. 241(3)(4) omitted (1.4.2012) (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 63, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
- C56S. 628 excluded by S.I. 2004/3256, reg. 6C(2)(a) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015 (S.I. 2015/1961), regs. 1(1), 6)
- F454Words in s. 481(3)(d) inserted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(9)(a)(12)
- F455Word in s. 518(2)(a) omitted (1.4.2009 retrospective) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(4)(a)
- F456Words in s. 643(1) substituted (with effect in accordance with s. 41(5)(6) of the amending Act) by Finance Act 2013 (c. 29), s. 41(2)(a)
- F457Word in s. 1217FA(3) omitted (1.4.2022 in relation to a theatrical production only where the production phase begins on or after that date) by virtue of Finance Act 2022 (c. 3), s. 18(2)(b)(6)
- F458Words in s. 1262(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 691(2)(c) (with Sch. 2)
- F459Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(7) (with Sch. 2)
- F460Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 143 (with Sch. 5)
- F461S. 418(6A)-(6C) inserted (with effect in accordance with Sch. 30 para. 4(8) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 4(4)
- F462Word in s. 974(4) inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 25(3)
- F463S. 614 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 76
- F464Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(6)
- F465Sch. 1 para. 311 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F466Word in s. 1216AB(3) omitted (with effect in accordance with s. 30(7) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 30(3)(a)
- F467Words in s. 1217SC(6) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 46(4)
- F468Words in s. 931V(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 661 (with Sch. 2)
- F469S. 931C(1)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 98 (with Sch. 9 paras. 1-9, 22)
- F470S. 443 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 48
- F471S. 306(2)(za) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 2(a)
- F472Word in s. 503(3) omitted (24.5.2022) by virtue of The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 7(4)(a) (with art. 1(3))
- F473S. 393 and cross-heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 156
- F474Sch. 2 para. 71 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 paras. 101(2), 105
- F475Words in s. 1162(4)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 199(3)
- F476S. 1292(6A) inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 46(3)
- F477Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(b)
- F478S. 858 omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(5)
- F479S. 358(4)(4A) substituted for s. 358(4) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 33(2)
- F480Sch. 1 paras. 118-124 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F481Words in s. 753(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 5(2)(a)
- F482Word in Pt. 12 Ch. 6 heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 33(2), 38; S.I. 2013/1755, art. 2
- C57S. 1216DC modified by 2010 c. 4, s. 357SH (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F483S. 1310(4)(ea)-(ej) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 14(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F484Words in s. 1217DC(1)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 38(2)(a)
- F485Percentage in s. 1198(1) substituted (with effect in accordance with s. 32(4) of the amending Act) by Finance Act 2014 (c. 26), s. 32(2); S.I. 2014/2880, art. 2
- F486S. 475C and cross-heading inserted (with effect in accordance with Sch. 20 paras. 10(a), 16 of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 3(1) (with Sch. 20 paras. 3(2), 19)
- F487S. 144(1)(c)(iii) and word inserted (26.2.2015) by The Regulatory Reform (Scotland) Act 2014 (Consequential Modifications) Order 2015 (S.I. 2015/374), arts. 1(1), 8(2)(c)
- F488Sch. 1 para. 571 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 9(f), 12
- F489S. 1217GA(2A)-(2C) inserted (1.4.2022 in relation to a theatrical production only where the production phase begins on or after that date) by Finance Act 2022 (c. 3), s. 18(4)(6)
- F490Words in s. 56(1) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 47(2)
- F491S. 615(5) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 77(5)
- F492Sch. 1 para. 312 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F493Words in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 para. 15(2)(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F494S. 1217SA(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 44(4)
- F495S. 1146(3)(b) omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 6(3)(b)
- F496Words in s. 1217AE substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(22)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F497S. 701A and cross-heading inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 19 para. 2
- C58S. 1055 excluded by 2010 c. 4, s. 357PC (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F498Word in s. 520(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 633 (with Sch. 2)
- C59Ss. 1126-1126B applied (with modifications) by 2010 c. 4, s. 357BLB(7)(d) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
- C60S. 10(3) applied by 2004 c. 12, s. 196H(5) (as inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 1 (with Sch. 13 Pt. 2))
- F499Word in s. 362(1)(a) inserted (with effect in accordance with s. 23(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 23(2)(a)(ii)
- F500Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)
- F501S. 1163(1): s. 1163 renumbered as s. 1163(1) (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 14(2)
- F502Word in s. 406(2) substituted (with effect in accordance with s. 25(6)-(14) of the amending Act) by Finance Act 2015 (c. 11), s. 25(5)(b)
- F503Words in s. 322(5A) inserted (1.1.2015) by The Bank Recovery and Resolution Order 2014 (S.I. 2014/3329), arts. 1(2), 123
- F504S. 810(2) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 176
- F505Words in s. 57(2)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F506S. 316 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 10
- F507Ss. 40A, 40B inserted (6.4.2018) by The Enactment of Extra-Statutory Concessions Order 2018 (S.I. 2018/282), arts. 1, 6(2)
- F508Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(j)
- F509Sch. 1 para. 231 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F510Words in s. 1011(2) substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 25(2), 38; S.I. 2013/1755, art. 2
- F511Definition of “TIOPA 2010” in s. 1312 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 330 (with Sch. 9 paras. 1-9, 22)
- F512S. 883(3A)-(3C) inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(7)(a)
- F513Sch. 1 para. 356 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 6 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F514S. 312(1)(b) and preceding word omitted (27.7.2010) by virtue of Finance (No. 2) Act 2010 (c. 31), Sch. 5 para. 2(2)
- F515S. 133F(2A)(c)(i)(ii) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 3(2)
- F516Words in s. 1146(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(2)(a)
- F517S. 19(3)(c) omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 112(3)(b)
- F518Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(46) (with Sch. 2)
- F519Words in s. 1169(2)(c) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 16
- F520S. 1040ZA inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 10, 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F521Ss. 860-862 repealed (with effect in accordance with Sch. 8 para. 10(5) of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 10(1)
- F522S. 475A and cross-heading inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 54
- F523Words in Sch. 4 inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 3
- F524Words in s. 1217RA(4)(d) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(33)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F525S. 1207(6)(a) omitted (7.2.2023 at 12.00 p.m.) by virtue of The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 20(2)(b)
- C61Pt. 5 modified by 2010 c. 4, s. 356NB(1)-(4) (as inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6)
- C62S. 374 excluded by S.I. 2006/3296, reg. 19(1) (as substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), regs. 1(1), 10(3))
- F526Words in s. 439(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(9)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F527Words in s. 1216CH(4)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 140
- F528S. 1216DB(5A) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 33(6)
- C63Pt. 8 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
- F529Words in s. 481(3)(d) substituted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(9)(a)(12)
- F530S. 613(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 75(2)
- C64Ss. 400-400C excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 112(1) (with s. 147, Sch. 17)
- F531Word in s. 431(9)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(7)(d)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F532Word in s. 71(1) omitted (1.4.2012) by virtue of Education Act 2011 (c. 21), s. 82(3), Sch. 13 para. 18; S.I. 2012/924, art. 2
- F533Words in Sch. 2 para. 147(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 703(3) (with Sch. 2)
- F534S. 18A(2A) inserted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 76(7) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F535Words in s. 1173 inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 17(4)
- F536Words in s. 1168(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 205(2)
- F537Words in s. 673(4) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 86
- F538Words in s. 658(5)(b) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 83
- F539Words in s. 1216AB(2) substituted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(2)
- F540S. 650(7)(8) inserted (with effect in accordance with s. 41(5)(6) of the amending Act) by Finance Act 2013 (c. 29), s. 41(3)(b)
- F541Words in s. 502(1)(g) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 163(a)
- F542Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(13) (with Sch. 2)
- C65Pt. 5 modified by 2007 c. 3, s. 809FZZ(9) (as inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2))
- F543Words in s. 688(1) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(5)
- C66S. 1158(5) excluded by 2010 c. 4, s. 357QD (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F544Sch. 1 para. 232(3)(d) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F545Ss. 361A-361C inserted (with effect in accordance with Sch. 15 para. 3(2) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 2(5) (with Sch. 15 para. 4)
- C67S. 35 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 69(a) (with s. 147, Sch. 17)
- F546Pt. 13 Ch. 5 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 16
- F547Words in s. 486F(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 625 (with Sch. 2)
- F548Sch. 1 para. 703 omitted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 3 para. 18
- C68S. 712(2)(3) applied by 2010 c. 8, s. 417(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))
- F549Words in s. 318(4) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 12(4)
- F550Words in s. 1319 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(2), Sch. 3 Pt. 1 (with Sch. 2)
- F551Words in s. 464(3)(e) substituted (with effect in accordance with s. 87(3) of the amending Act) by Finance Act 2013 (c. 29), s. 87(2)
- F552Words in s. 674(3)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(11)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F553Words in s. 793(1) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 24(2), 35 (with Sch. 5 para. 36)
- F554Words in s. 1288(4)(a) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 209(a)
- C69S. 780 excluded (17.7.2012) by Finance Act 2012 (c. 14), Sch. 17 para. 24(3)
- F555Word in s. 373(1)(b) substituted (with effect in accordance with s. 25(6)-(14) of the amending Act) by Finance Act 2015 (c. 11), s. 25(4)
- F556Words in s. 312(4)(b) substituted (27.7.2010) by Finance (No. 2) Act 2010 (c. 31), Sch. 5 para. 2(4)(b)
- F557Pt. 13 Ch. 3 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 14; and words in s. 1066(5) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(i)
- F558Words in s. 710 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 172(b)
- F559S. 788(3) substituted (19.7.2011) (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 7(4)
- C70S. 1273 excluded by 2010 c. 8, s. 259GE(8) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)
- C71S. 1219(1A) excluded by 2010 c. 4, s. 63(7) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 14(4))
- F560Words in s. 1169(2)(d) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 206(b)
- F561Words in s. 710 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 97(b)
- F562S. 890 omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(8)
- F563S. 3(1)(b) substituted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 76(6) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F564Words in s. 519(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 632(2)(b) (with Sch. 2)
- F565S. 1219(1)(1A) substituted for s. 1219(1) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 683 (with Sch. 2)
- F566Words in s. 1146(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(2)(b)
- F567S. 1217AE(1) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(3)(b)
- F568Words in s. 1056(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 669(2)(a) (with Sch. 2)
- F569S. 307(6) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 4(5)
- C72S. 379 excluded by S.I. 2006/3296, reg. 19(1) (as substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), regs. 1(1), 10(3))
- F570Sch. 1 paras. 684-691 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F571Words in Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(a)
- F572S. 1217DA(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 36(3)
- F573Ss. 400A-400C inserted (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 6 (with Sch. 14 para. 9)
- C73S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 22(3)
- F574S. 1089 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 24
- C74S. 35 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 71(1) (with s. 147, Sch. 17)
- F575Words in s. 439(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(9)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F576Words in s. 57(6) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(5)
- F577Words in Sch. 4 inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 11
- F578S. 1305A inserted (with effect in accordance with s. 30(2) of the amending Act) by Finance Act 2014 (c. 26), s. 30(1)
- F579Words in s. 362(5)(a) inserted (with effect in accordance with s. 23(4) of the amending Act) by Finance Act 2012 (c. 14), s. 23(2)(c)(ii)
- F580Words in s. 452(5) inserted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 9(4)(b)
- F581Word in s. 1217B(1) inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(4)(a)
- C75Pt. 5 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
- F582Words in s. 931H(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 99 (with Sch. 9 paras. 1-9, 22)
- F583Words in s. 1217DC(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 38(3)
- F584Words in s. 1225(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 687 (with Sch. 2)
- F585S. 848A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 8, 31
- F586S. 377 omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(2)(b)
- F587S. 133G(1)(da) inserted (5.4.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(4)(11), 4
- F588S. 57(1)(za) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(c)
- F589S. 792(6A) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 23(4), 35 (with Sch. 5 para. 36)
- F590S. 785(2A)(2B) inserted (with effect in accordance with s. 26(5) of the amending Act) by Finance Act 2019 (c. 1), s. 26(4)(b)
- F591Words in s. 819(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(17)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F592S. 1298(2)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 211
- F593Words in s. 203(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 146(a)
- F594S. 931A(3) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(2)
- F595Word in Sch. 4 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(3)
- C76Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)
- F596S. 71(1)(ca) inserted (E.W.) (1.4.2012) by The Alternative Provision Academies (Consequential Amendments to Acts) (England) Order 2012 (S.I. 2012/976), art. 1, Sch. para. 23 (with art. 3)
- C77S. 1217MB modified by 2010 c. 4, s. 357UG (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F597Words in s. 315(2)(a) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(3)(b)
- F598Words in s. 1210(5)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 681(3)(a)(i) (with Sch. 2)
- F599Words in s. 452(4) inserted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 9(3)(b)
- F600Words in s. 631(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 640 (with Sch. 2)
- F601Words in s. 312(4)(b) substituted (27.7.2010) by Finance (No. 2) Act 2010 (c. 31), Sch. 5 para. 2(4)(a)
- F602Words in s. 168 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 599 (with Sch. 2)
- F603Words in s. 1056(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 669(2)(b) (with Sch. 2)
- F604Ss. 599A(7)-(9) inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 8(5)
- F605Sch. 1 para. 390 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F606Words in s. 931S(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 18 para. 22
- F607Words in s. 821(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(19)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F608Words in s. 1143(4)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 192(b)
- F609Words in s. 464(3)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 138 (with Sch. 9 paras. 1-9, 22)
- F610Words in s. 503(3) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 7(4)(b) (with art. 1(3))
- F611S. 1196A inserted (with effect in accordance with s. 16(5)(6) of the amending Act) by Finance Act 2022 (c. 3), s. 16(4)
- F612S. 410(5A) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 8(5)
- F613S. 321 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 15
- F614Words in s. 697(6) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 26(2)(b) (with regs. 52-58)
- F615Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(21) (with Sch. 2)
- F616Words in s. 411(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 614(b) (with Sch. 2)
- F617Words in s. 1210(5)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 681(3)(b) (with Sch. 2)
- F618Words in s. 507(1)(h) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(10)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F619S. 550(5A) inserted (retrospectively) by Finance Act 2010 (c. 13), s. 45(2)(b)(3)
- F620Words in s. 1216DB(4) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 33(4)
- F621Words in Pt. 14 Ch. 4 cross-heading omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 12(8)
- F622S. 636(5A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 170(5)
- F623Words in s. 486(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 91 (with Sch. 9 paras. 1-9, 22)
- F624Words in s. 87(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 594 (with Sch. 2)
- F625Sch. 1 paras. 561-563 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- C78S. 473 applied by 2010 c. 4, s. 938E(11) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)
- F626Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(6) (with Sch. 2)
- C79S. 1243 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(2)(3)(7) (with s. 147, Sch. 17)
- F627Words in s. 1016(1) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 9 para. 44(2)
- F628Words in s. 56(5)(a) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 47(5)
- F629Words in s. 1217SC(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 46(3)
- C80Pt. 5 modified by 2010 c. 4, s. 356NC(1)-(4) (as inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6)
- F630S. 1218 renumbered as s. 1218B (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(1)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F631S. 1217FB(1)(za) inserted (1.4.2022 in relation to a theatrical production only where the production phase begins on or after that date) by Finance Act 2022 (c. 3), s. 18(3)(6)
- F632Words in s. 1150 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 11(5)
- F633Words in s. 1266(1)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 101 (with Sch. 9 paras. 1-9, 22)
- F634S. 1301A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 39 (with Sch. 9 paras. 1-9, 22)
- F635Words in s. 607(1)(c) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 70(2)
- F636Words in s. 1202(2) substituted (with effect in accordance with s. 29(8) of the amending Act) by Finance Act 2015 (c. 11), s. 29(4)(a)(7); S.I. 2015/1741, reg. 2
- F637Words in s. 5(1) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 para. 3, 31
- F638Words in s. 435(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 44(3)
- F639Words in s. 1146(5) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(5)
- F640Words in Sch. 4 inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 5, 6
- F641Words in s. 1010(1) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(c)
- F642S. 503(2A) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 7(3) (with art. 1(3))
- F643Sch. 1 para. 174 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- C81Pt. 7 modified by 2007 c. 3, s. 809FZZ(8) (as inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2))
- F644Words in s. 1217MA(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 40(3)(a)
- F645Word in s. 298(3)(a) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 147(2)(a)
- C82S. 519(4)(b) modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 9 para. 38 (with Sch. 9 paras. 1-9, 22)
- F646S. 5(2)(c)(d) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 2(b), 35 (with Sch. 5 para. 36)
- F647Words in s. 710 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 172(c)
- F648Words in s. 56(5)(b) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 47(5)
- F649Ss. 58A, 58B inserted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 50
- F650Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 12
- F651Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(43) (with Sch. 2)
- F652S. 135 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(a)
- F653S. 455A and cross-heading inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 5
- F654Word in s. 931H(5) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(e)(i)
- C83S. 61 excluded (with effect in accordance with Sch. 7 paras. 27, 28 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 7 para. 28
- F655Words in s. 895(1)(b) inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(12)
- F656Words in s. 607(2) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 70(3)
- F657S. 420A and cross-heading inserted (with effect in accordance with Sch. 20 paras. 10(a), 16 of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 2
- F658Words in s. 283(2) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 54
- F659Words in s. 1153(1)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 137(a)
- F660Words in s. 1217A(3)(a) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(2)
- C84S. 1219(1) excluded (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 20(9)
- C85Pt. 16 Ch. 2 modified by 2010 c. 4, s. 676AJ(2) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)
- F661Pt. 6 Ch. 6A inserted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 para. 412
- F662Words in s. 819(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(17)(e) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F663Words in s. 1048(3)(a) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 133(3)(b)
- F664S. 322(4A) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 16(3)
- C86S. 1152 excluded by 2010 c. 4, s. 357QB (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F665Ss. 607A-607C inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 71
- F666S. 1216ADA inserted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(6)
- F667Words in Sch. 2 para. 146(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 703(2)(b) (with Sch. 2)
- F668S. 634(2) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 168(4)
- F669Words in s. 1137(1)(b) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(8)
- F670Words in s. 540(3) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 36, 52
- F671Words in s. 57(2) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(4)(a)
- C87S. 209 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 86(1) (with s. 147, Sch. 17)
- F672Words in s. 826(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 656 (with Sch. 2)
- F673Sch. 1 paras. 226-229 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)
- F674S. 634(1): s. 634 renumbered as s. 634(1) (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 168(2)
- F675S. 883(1)(b) substituted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(4)(a)
- F676Words in s. 161(1)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 124(3) (with Sch. 9 paras. 1-9, 22)
- F677Words in s. 1169(2)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 206(a)
- F678Words in s. 1217AE(2) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(3)(c)
- F679Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(20) (with Sch. 2)
- F680Words in s. 827(7) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 96(b) (with Sch. 9 paras. 1-9, 22)
- F681S. 629 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 80
- F682Words in s. 1325(2) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 paras. 101(3), 105
- C88S. 358 excluded by 2010 c. 4, s. 814D(10) (as inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 2)
- F683Ss. 698B-698D and cross-heading inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 94
- F684Word in s. 674(3)(g)(ii) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(11)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F685S. 1262(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 691(3), Sch. 3 Pt. 1 (with Sch. 2)
- F686Words in s. 740(4) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F687Word in s. 318 heading substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 12(7)
- F688Words in s. 490(1)(a)(iii) substituted (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 131(3)
- F689Words in Sch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 23
- F690Words in s. 1158(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 678(3) (with Sch. 2)
- F691S. 51(1A) inserted (with effect in accordance with s. 78(5)-(7) of the amending Act) by Finance Act 2013 (c. 29), s. 78(3)(a)
- F692Ss. 331, 332 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 24
- F693Words in s. 1217DC(1)(c) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 38(2)(b)
- F694Words in s. 1041 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 666 (with Sch. 2)
- F695Word in s. 406(4) substituted (with effect in accordance with s. 25(6)-(14) of the amending Act) by Finance Act 2015 (c. 11), s. 25(5)(b)
- C89Pt. 8 modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), ss., 240(5)(o), Sch. 24 para. 1(3); S.I. 2012/628, art. 3(b)
- F696Words in s. 1119(3) substituted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 21
- F697S. 1150(2)(3) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 11(4)
- C90S. 1062(2) excluded by 2010 c. 4, s. 357PE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F698Words in s. 1178(b) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 21(b)
- F699S. 689(2)(d) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 89(a)
- F700Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(4) (with Sch. 2)
- C91Pt. 5 modified (30.9.2013) by The BRB (Residuary) Limited (Tax Consequences) Order 2013 (S.I. 2013/2242), arts. 1, 7
- F701Words in s. 1000(3) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F702Ss. 455B-455D and cross-heading inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 51
- F703Word in s. 931H(4) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(d)(i)
- F704Words in s. 1251(5)(b) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 57(5)
- F705Words in s. 693(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 142(2) (with Sch. 9 paras. 1-9, 22)
- F706S. 699(3)(c) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 171(b)
- F707Words in s. 674(3)(d) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(11)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C92S. 10(1)(j) applied by 2010 c. 8, s. 371VB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F708Words in s. 346(2) omitted (with effect in accordance with s. 28(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 28(2)(a)
- F709Words in s. 697(1)(a) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 26(2)(a) (with regs. 52-58)
- F710Words in s. 1209(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 28(2)(b)
- F711Words in s. 1143(1) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 3(2)
- F712Words in Sch. 2 para. 139(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 213(2)(b)
- F713S. 784(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 650 (with Sch. 2)
- F714Words in s. 1223(1)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 144
- F715Words in s. 739(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F716Word in s. 465(3) omitted (24.2.2022) by virtue of Finance Act 2022 (c. 3), Sch. 2 para. 56(3)
- F717Words in s. 312(1B) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 3(3)
- F718Pt. 6 Ch. 2B inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 8(3)
- F719Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(44) (with Sch. 2)
- C93S. 12(7) applied by 2003 c. 1, s. 554I(7)(d) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 2 para. 1)
- F720Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(a) (with Sch. 2)
- F721S. 399(4) substituted (19.7.2011) (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2011 (c. 11), s. 60(1)
- F722Words in s. 1056(3)(a) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 134(b)
- C94S. 556 applied by 2011 c. 11, Sch. 19 para. 27C (as inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 7)
- F723S. 440(2)(g) and word inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 4
- F724Words in s. 430(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(6)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F725Words in s. 189(4) inserted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 76(9) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F726Words in s. 1129(5) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(6)(a)
- F727S. 1221(1)(g) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 685(a), Sch. 3 Pt. 1 (with Sch. 2)
- F728Words in s. 1161(2) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 12(2)
- F729Word in s. 792(8) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 23(5), 35 (with Sch. 5 para. 36)
- F730Words in s. 983(7) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 75(3), 89 (with Sch. 8 paras. 90-96)
- F731S. 1144(6A) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(7)
- F732S. 452(5A) inserted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 9(5)
- F733Words in s. 57 omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(6)
- C95S. 1124 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(b) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
- F734Words in s. 431(5) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(7)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F735S. 1297 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 210(6)
- F736Words in s. 375(1) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 3(2)
- F737Words in s. 464(3)(i) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 622(c) (with Sch. 2)
- F738Word in s. 507(2)(h) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(10)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F739Words in s. 1223(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 686(2)(a) (with Sch. 2)
- C96Pt. 5 modified by 2010 c. 4, s. 676AG(1) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)
- F740Words in s. 736(7) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F741S. 609(2)(b)-(d) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 19(b), 35 (with Sch. 5 para. 36)
- F742Words in s. 566(2) substituted (retrospective and with effect in accordance with art. 1(2) of the commencing S.I.) by Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614), arts. 1(1), 3(4)(b)
- F743Words in s. 809(4) substituted (19.7.2011) (with effect in accordance with s. 62(5)(6) of the amending Act) by Finance Act 2011 (c. 11), s. 62(4)
- F744Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(2)(a) (with Sch. 2)
- F745Words in s. 1153(1)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 677(2)(b) (with Sch. 2)
- F746S. 18F(2)(2A) substituted for s. 18F(2) (with effect in accordance with Sch. 20 para. 55(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 5(3), 55(1)
- F747Definition in s. 376(5) substituted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 4(2)
- F748S. 1290(3G)(3H) inserted (with effect in accordance with s. 37(7) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 37(5)
- F749S. 298(3)(c) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 147(2)(b)
- F750S. 1251(5)(c) and word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 208(3)(b)
- F751S. 809(1A) inserted (19.7.2011) (with effect in accordance with s. 62(5)(6) of the amending Act) by Finance Act 2011 (c. 11), s. 62(2)
- F752Words in s. 710 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 172(a)
- F753S. 823(1A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(20)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F754S. 465(3)(za) inserted (with effect in accordance with s. 27(7)-(9) of the amending Act) by Finance Act 2014 (c. 26), s. 27(2)
- F755Figure in s. 1251(2) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 57(3)
- F756Words in s. 18A(1) omitted (1.1.2013) by virtue of Finance Act 2012 (c. 14), Sch. 20 paras. 3, 55(1)
- F757S. A1(2)(l) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 18 para. 20
- F758Words in s. 1262(1) substituted (retrospective to 5.12.2013 and with effect in accordance with Sch. 17 paras. 12, 13 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 paras. 10(2), 11
- C97S. 75(2)-(4) applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(4) (with s. 147, Sch. 17)
- F759Word in s. 931H(4) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(d)(ii)
- F760S. 46(3)(a)(ii) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 142
- F761S. 1217PA(2)(za) inserted (1.4.2022 in relation to a concert or series of concerts only where the production process starts on or after that date) by Finance Act 2022 (c. 3), s. 20(2)(5)
- C98S. 1216CL(2)(a) modified by 2010 c. 4, s. 357SE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F762Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(5), 12
- C99S. 464(1) excluded (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 96(4), 640, 1184(1) (with Sch. 2)
- F763Sch. 2 para. 73(1)(1A) substituted for Sch. 2 para. 73(1) (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(7)(c)
- F764Sch. 1 para. 713 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(c) (with reg. 32)
- F765S. A1(2)(k) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 136(b)
- F766Words in s. 465(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 623(a) (with Sch. 2)
- F767S. 398(2)(f) and word inserted (with effect in accordance with Sch. 20 para. 10(b) of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 7(2)(b)
- C100S. 1154(1) excluded by 2010 c. 4, s. 357QC (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- C101S. 607ZA modified by 2019 c. 1, Sch. 5 para. 40(7) (as inserted (6.4.2020) by Finance Act 2020 (c. 14), Sch. 6 paras. 5, 10)
- F768S. 374 omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(2)(a)
- F769S. 386(2)(c) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 150(2)(b)
- F770S. 816A omitted (with effect in accordance with Sch. 9 para. 7 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 9 para. 5
- F771Words in s. 5(2) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 110(3)
- F772Sch. 1 para. 521 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(v)
- F773Words in s. 823(6) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(20)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F774Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(19) (with Sch. 2)
- F775Words in s. 893(1)(a substituted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(11)
- C102S. 1249(1)(2) applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 82(2)(5) (with s. 147, Sch. 17)
- F776Sch. 1 para. 230 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(i)
- F777S. 691(1A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 91
- F778S. 1131A inserted (with effect in accordance with Sch. 1 para. 28 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 23(4) (with Sch. 1 paras. 30-34)
- F779S. 1215 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(5); S.I. 2015/1741, reg. 2
- F780S. 1195(2)(aa) inserted (with effect in accordance with s. 16(5)(6) of the amending Act) by Finance Act 2022 (c. 3), s. 16(2)(a)(ii)
- F781Words in s. 452(4) inserted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 9(3)(a)
- F782Words in s. 210(2) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 52(b)
- F783S. 507(2)(k) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(10)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C103S. 486B(7) excluded (19.7.2011) by 1988 c. 1, Sch. 25 para. 12F(6) (as inserted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by Finance Act 2011 (c. 11), Sch. 12 para. 3)
- F784Words in s. 342(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 26(3)
- F785Words in s. 386(3)(f) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 150(3)(c)
- F786Words in s. 364(4) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 130(2)
- F787S. 932(1)(d) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(2) (with reg. 32)
- C104S. 1237 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(2)(3)(7) (with s. 147, Sch. 17)
- F788Words in s. 731(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F789Ss. 599A, 599B inserted (with effect in accordance with Sch. 30 para. 3(3)(4) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 3(1)
- F790S. 1038B omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(g)
- C105S. 475C: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), Sch. 20 para. 19(1)
- F791Words in s. 1223(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 686(4) (with Sch. 2)
- F792S. 1222(2)(d) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 65(2)(b)
- C106S. 474 applied by 2010 c. 4, s. 938E(11) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)
- F793Words in s. 1158(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 138(a)
- F794S. 362(3)(4) substituted (with effect in accordance with s. 23(4) of the amending Act) by Finance Act 2012 (c. 14), s. 23(2)(b)
- F795Words in s. 931J(7) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 100 (with Sch. 9 paras. 1-9, 22)
- F796S. 1129(1)(b)(c) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(2)
- F797S. 1174 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 18
- F798S. 416(4) omitted (19.7.2011) (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 5 para. 7(2)(c)
- F799Words in s. 1210(5)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 681(3)(a)(ii) (with Sch. 2)
- F800Words in s. 475C(5) omitted (retrospectively) by virtue of The Taxation of Hybrid Capital Instruments (Amendment of Section 475C of the Corporation Tax Act 2009) Regulations 2019 (S.I. 2019/1250), regs. 1(2), 2(1)(b) (with reg. 2(2))
- F801Words in s. 328(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 20(2)
- F802Word in s. 1016(1) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 9 para. 44(2)
- F803S. 372(3)(c) omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(3)(c)
- F804S. 783(1)-(1B) substituted (19.7.2011) for s. 783(1) (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 7(3)
- F805Ss. 273-276 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(c)
- F806Word in s. 57(1) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(b)
- F807Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F808Words in s. 463(5)(d) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 621(b) (with Sch. 2)
- C107S. 465 disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 45(3)
- F809S. 486(4)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 162
- F810S. 768(9) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 645 (with Sch. 2)
- F811Words in s. 310(2) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 6(a)
- F812S. 1144(5)(c)(d) substituted for s. 1144(5)(c) and preceding word (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(6)
- F813Words in s. 883(3) omitted (with effect in accordance with s. 70(7)(8) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 70(4)(d)
- C108S. 1235 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(2)(3)(7) (with s. 147, Sch. 17)
- F814Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(8) (with Sch. 2)
- F815Words in s. 444(3) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 132 (with Sch. 9 paras. 1-9, 22)
- F816Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(2)(b) (with Sch. 2)
- F817Words in s. 1217SA(1) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 44(2)
- F818Words in s. 884 heading omitted (with effect in accordance with s. 70(7)(8) of the commencing Act) by virtue of Finance Act 2009 (c. 10), s. 70(5)(c)
- F819S. 595(2A)-(2C) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 62(3)
- F820Words in s. 863(1)(b) renumbered as s. 863(1)(b)(i) (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 27(a), 35 (with Sch. 5 para. 36)
- C109Pt. 5 Ch. 4 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
- F821S. 315(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(2)
- F822Sch. 2 Pt. 6 paras. 16, 17 and cross-heading omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 58
- F823Words in s. 18A(2A) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 12, 35 (with Sch. 5 para. 36)
- F824S. 1206(1A) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F825S. 634(1)(b) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 168(3)
- F826S. 507(2A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(10)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C110Pt. 15E modified by 2010 c. 4, s. 357UR(3) (as inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 17)
- F827Sch. 1 para. 236 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F828Words in s. 1202(4) substituted (with effect in accordance with s. 14(7)(8) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 14(6)
- F829Words in s. 1209(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 680 (with Sch. 2)
- F830Words in s. 371(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 609(3) (with Sch. 2)
- F831Words in s. 489 substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 172(b) (with Sch. 9 paras. 1-9, 22)
- C111Pt. 9A modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 787, 795, 1184(1) (with Sch. 2)
- F832Words in s. 1173(1) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 17(2)
- F833Words in s. 57(1)(b) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(d)
- F834Words in s. 1158(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 194(3)
- F835Words in s. 1166(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 203(b)
- F836Words in s. 1058(1) inserted (with effect in accordance with Sch. 3 para. 4 of the amending Act) by Finance Act 2021 (c. 26), Sch. 3 para. 2(2)(a)
- F837S. 985(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 185
- F838Words in s. 841(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 657(2) (with Sch. 2)
- F839Words in s. 5(1) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 110(2)
- F840S. 452(3) substituted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 9(2)
- F841S. 407 omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(2)(c)
- C112S. 490 applied (with modifications) by S.I. 2006/964, reg. 69Z64 (as inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 24)
- F842Words in s. 1217SB(1) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 45(2)
- F843Words in s. 1223(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 686(2)(b) (with Sch. 2)
- C113S. 61 excluded (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 4(6)
- F844Words in s. 1217SA(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 44(3)(b)
- F845Words in s. 1162(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 199(2)
- F846Sch. 1 paras. 248-251 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- C114S. 1205(2)(a) modified by 2010 c. 4, s. 357RE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F847Words in s. 1307(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 694(3) (with Sch. 2)
- F848S. 161(1A)-(1C) inserted (with application in accordance with s. 40(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 40(1)
- F849Words in s. 390(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 154(3)(a)
- F850S. 481(3)(f) and word inserted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(9)(b)(12)
- F851Words in s. 900(2) omitted (with application in accordance with Sch. 46 para. 138(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 138(1)
- F852Words in s. 597(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 63(2)
- C115Pt. 15 applied (with modifications) by S.I. 2007/1050, regs. 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))
- F853Pt. 8 Chs. 16A, 16B inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(13)
- F854S. 613(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 75(4)
- F855Sch. 1 paras. 221-224 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F856Words in s. 1217DA(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 36(2)(a)
- C116S. 1209 modified by 2010 c. 4, s. 357RF (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F857S. 1218A: s. 1217 renumbered as s. 1218A (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(1)(a), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F858Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(36) (with Sch. 2)
- F859S. 323A inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 18
- F860Words in s. 671(4) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 85
- F861Words in s. 1207(4) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 62
- C117Pt. 5 modified (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 2; S.I. 2011/2576, art. 5
- F862Words in s. 841(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 657(4) (with Sch. 2)
- F863Words in s. 681(1) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(4)
- F864Words in s. 383(8) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 611 (with Sch. 2)
- F865Word in s. 1062(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 135(b)
- F866Words in s. 1144(2) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(3)
- F867S. 492 substituted (with effect in accordance with s. 27(7)-(9) of the amending Act) by Finance Act 2014 (c. 26), s. 27(5)
- F868S. 906(3)(c) and preceding word inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 97(b) (with Sch. 9 paras. 1-9, 22)
- F869Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(g) (with Sch. 2)
- C118S. 490 excluded by S.I. 2013/2819, reg. 29A (as inserted (6.4.2014) by The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014 (S.I. 2014/585), regs. 1, 5)
- F870S. 606(4)(4ZA) substituted for s. 606(4) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 68(5)
- F871Words in s. 936(3) omitted (with application in accordance with Sch. 46 para. 139(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 139(1)
- F872S. 1016(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 9 para. 44(3)
- F873Words in s. 400(1)(a) substituted (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 5(3)(a) (with Sch. 14 para. 9)
- F874Word in s. 612(2)(a) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 73
- C119S. 1249(1)(3) applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 82(3)(5) (with s. 147, Sch. 17)
- F875Words in s. 1018(1) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(e)
- F876Word in s. 400(2) substituted (19.7.2011) (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2011 (c. 11), s. 60(2)(a)
- F877S. 1283 repealed (with effect in accordance with Sch. 39 para. 53(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 53(1)(b)
- C120Pt. 5 Chs. 6-8 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
- F878S. 376(6) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 4(3)
- F879Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(39) (with Sch. 2)
- F880S. 201(1A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 145
- F881Words in s. 560(4)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 164(a)
- F882Words in s. 609(2) renumbered as s. 609(2)(a) (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 19(a), 35 (with Sch. 5 para. 36)
- F883Words in s. 1216A(3)(a) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 33(2)
- F884Words in s. 289(1) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 14, 35 (with Sch. 5 para. 36)
- F885Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(5) (with Sch. 2)
- C121S. 1216DB modified by 2010 c. 4, s. 357SG (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F886S. 486D(5)(6) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 26 (with Sch. 20 para. 50(9))
- F887Words in s. 57(1)(a) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(d)
- F888S. A1(2)(ha) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 5(b)
- F889Sch. 1 para. 234(4)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F890Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(a)
- F891Words in s. 1160 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 197(a)
- C122S. 10(1)(a)-(d) applied by 2010 c. 8, s. 371VB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F892Words in s. 622(4) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 78
- F893Words in s. 1220(5)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 684 (with Sch. 2)
- F894Words in s. 457(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 618(2) (with Sch. 2)
- F895Sch. 1 para. 13(2)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and said provision also repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)
- F896Word in s. 821(5)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(19)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F897Sch. 1 para. 401(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)
- F898Sch. 4 entries substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(9), 12
- F899S. 310(5) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 6(b)
- F900Pt. 2 Ch. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 4, 31
- F901Words in s. 800(2)(c) substituted (with effect in accordance with s. 33(9)(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 33(4)(b)
- C123S. 1218ZDA modified by 2010 c. 4, s. 357UW (as inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 17)
- F902Words in s. 783 heading substituted (19.7.2011) (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 7(3)
- F903Words in s. 1251(3) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 208(2)
- F904Words in s. 371(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 609(4) (with Sch. 2)
- F905Words in s. 742(3) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F906S. 144(1)(d) repealed (E.W.) (6.4.2010) by The Environmental Permitting (England and Wales) Regulations 2010 (S.I. 2010/675), reg. 1(1)(b), Sch. 26 Pt. 1 para. 20, Sch. 28 (with reg. 1(2), Sch. 4)
- F907S. 519(4) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 632(4) (with Sch. 2)
- F908Words in s. 358(2) substituted (with effect in accordance with Sch. 15 para. 3(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 2(3)(b) (with Sch. 15 para. 4)
- F909S. 1216DA(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 32(3)
- F910Words in s. 334 heading substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 17(2), 35 (with Sch. 5 para. 36)
- F911S. 1153(7)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 193(4)
- F912S. 682(8)(b) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(14)(d)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C124S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 20(11)
- F913S. 18P(3) inserted (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 7
- F914S. 746(2)(b) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 22, 35 (with Sch. 5 para. 36)
- F915Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15
- F916Definition in s. 476(1) inserted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(3)(12)
- F917Word in s. 147(3)(a) omitted (1.3.2012) by virtue of The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 5(3)(a) (with art. 5(5))
- F918Sch. 1 para. 461(2)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F919S. 1099 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26
- F920Words in s. 710 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 643 (with Sch. 2)
- F921S. 1266(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 65(3)
- F922Ss. 350, 351 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 29
- F923Words in s. 1308(7) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 695 (with Sch. 2)
- F924Words in s. 386(3)(a) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 150(3)(b)
- F925S. 819(5)(ba)(bb) substituted for s. 819(5)(b) (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(17)(f) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F926Word in s. 400(6) substituted (19.7.2011) (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2011 (c. 11), s. 60(2)(a)
- F927Words in s. 1048(5) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 133(5)
- F928Words in s. 931D(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 660 (with Sch. 2)
- F929Words in s. 1056(3)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 669(3)(a) (with Sch. 2)
- F930S. 1042(3) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(4)
- F931Words in s. 883(2)(b) substituted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(4)(c)
- F932Words in s. 818(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 655 (with Sch. 2)
- F933S. 1150(1): s. 1150 renumbered as s. 1150(1) (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 11(2)
- F934Ss. 149A-149E inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 5(4) (with art. 5(5))
- F935S. 315(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(4)
- F936Words in s. 691(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 642 (with Sch. 2)
- F937S. 1223(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 686(3), Sch. 3 Pt. 1 (with Sch. 2)
- F938Definition of “CTA 2010” in s. 1312 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 697 (with Sch. 2)
- F939S. 390(6) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 154(4)
- F940Words in s. 566(2) omitted (retrospective and with effect in accordance with art. 1(2) of the commencing S.I.) by virtue of Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614), arts. 1(1), 3(4)(a)(i)
- C125S. 1217DC modified by 2010 c. 4, s. 357TH (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F941Words in s. 1210(4) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 29(4)
- C126S. 1217DA modified by 2010 c. 4, s. 357TF (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F942Words in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(6); S.I. 2015/1741, reg. 2
- F943Words in s. 1056(2)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 134(a)
- F944Ss. 849AB-849AD and cross-heading inserted (with application in accordance with s. 21(3) of the amending Act) by Finance Act 2018 (c. 3), s. 21(2)
- F945S. 1297(3) omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(3), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))
- F946Words in s. 994(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 79, 89 (with Sch. 8 paras. 90-96)
- F947S. 998 cross-heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 82, 89 (with Sch. 8 paras. 90-96)
- C127S. 352B: power to amend conferred (with effect in accordance with Sch. 12 paras. 3, 4 of the amending Act) by Finance Act 2019 (c. 1), Sch. 12 para. 5
- F948S. 133H(1A)-(1E) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 5(2)
- C128S. 377 excluded by S.I. 2006/3296, reg. 19(1) (as substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), regs. 1(1), 10(3))
- F949Words in s. 820(5) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(18)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F950Words in s. 684(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 88
- F951Words in Sch. 4 inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 14
- F952Words in s. 346(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 607(a) (with Sch. 2)
- F953S. 1301B inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 692 (with Sch. 2)
- F954Words in s. 145(2) inserted (with effect in accordance with s. 53(7)(8) of the amending Act) by Finance Act 2012 (c. 14), s. 53(4)
- F955Words in s. 433(3)(b) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 43(b)
- F956Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(45) (with Sch. 2)
- F957S. 1173(3) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 17(3)
- F958S. 599B(2A) inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 9(2)
- F959Words in s. 1217MB(1) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 41(2)
- F960Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(22) (with Sch. 2)
- F961Word in s. 39(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 310 (with Sch. 9 paras. 1-9, 22)
- F962S. 318(2) substituted for s. 318(2)(3) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 12(3)
- F963Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(l)
- F964Sch. 4 entry omitted (with effect in accordance with s. 13(8) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 13(7)
- C129S. 302(1) applied by 2011 c. 11, Sch. 19 para. 15Z2(7) (as inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2)
- F965Words in s. 1164(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(2)(a)
- C130S. 1216DA modified by 2010 c. 4, s. 357SF (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F966Word in s. 931H(1) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(b)(ii)
- F967Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(g)
- F968Words in s. 1153(2)(a) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 137(b)
- C131Pt. 12 applied by 2010 c. 8, s. 425(5) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))
- F969S. 845(4A)-(4F) inserted (with effect in accordance with s. 53(2) of the amending Act) by Finance Act 2016 (c. 24), s. 53(1)
- F970S. 845(4)(ca) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 7(b), 31
- F971Sch. 1 paras. 126-154 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)
- F972Words in Sch. 4 inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 4
- F973S. 594(2)(g)(ga) substituted for s. 594(2)(g) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 60(b)
- F974S. 1178A inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 22
- F975Words in Sch. 2 para. 139(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 213(2)(c)
- F976Words in s. 1147(2) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 9(2)
- F977Words in s. 587(3)(a)(iii) substituted (28.6.2013) by The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(a) (with reg.)
- F978Sch. 1 para. 291(5)(b) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
- F979Words in s. 421(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(4)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F980S. 322(5A) inserted (with effect in accordance with s. 26(4) of the amending Act) by Finance Act 2014 (c. 26), s. 26(3)
- F981Words in s. 715(3) inserted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(3)(a)
- F982S. 1292(6ZA) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(h)
- F983Words in s. 1217MA(1) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 40(2)
- C132S. 211(1) restricted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 599(3), 1184(1) (with Sch. 2)
- C133S. 466 applied by S.I. 2004/3256, reg. 7A(5) (as inserted (with application in accordance with reg. 1(2) of the amending S.I.) by Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2009 (S.I. 2009/1886), regs. 1(1), 5)
- F984Words in s. 1049(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 668 (with Sch. 2)
- F985S. 24 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 138
- F986S. 352A inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 31
- F987S. 1216DC(7A) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 34(5)
- F988Words in s. 1206(3)(d) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(6)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F989Words in s. 493(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 628(3) (with Sch. 2)
- F990Words in s. 1062(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 670 (with Sch. 2)
- F991Words in s. 1303(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 157 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
- F992S. 1048(3)(za) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 133(3)(a)
- F993Words in s. 999(1)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 142(2)(a), 146 (with Sch. 8 paras. 147-157)
- F994Words in s. 501(1) omitted (24.5.2022) by virtue of The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 8(6) (with art. 1(3))
- C134S. 10(3) applied (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 8(3) (with Sch. 13 Pt. 2)
- F995S. 1253A inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 5 para. 7
- F996S. 849A inserted (with effect in accordance with s. 61(6) of the amending Act) by Finance Act 2013 (c. 29), s. 61(5)
- C135S. 1233 restricted by 2001 c. 2, s. 270HE (as inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2)
- F997Words in s. 322(2) substituted (with effect in accordance with s. 26(4) of the amending Act) by Finance Act 2014 (c. 26), s. 26(2)
- F998Sch. 1 paras. 166-171 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- C136Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))
- F999S. 904 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 181
- F1000S. 1310(4)(ek)-(em) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 12, 16; S.I. 2014/2228, art. 2
- F1001S. 1223A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 207
- C137S. 363 applied (17.7.2012) by Finance Act 2012 (c. 14), s. 23(4)(b)
- F1002Words in s. 1168(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 205(3)(b)
- F1003S. 1217MC(9) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 42(5)
- C138S. 10(3) applied (17.7.2012) by Finance Act 2012 (c. 14), Sch. 13 para. 22(3)
- F1004S. 362(6) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 38
- F1005S. 978 repealed (with effect in accordance with Sch. 39 para. 21(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 22(1)(b)
- F1006Words in s. 682(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(14)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1007Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(15) (with Sch. 2)
- F1008Words in s. 743(3) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F1009S. 883(5) substituted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(7)(c)
- F1010S. 1009(2A) inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 23(3), 38; S.I. 2013/1755, art. 2
- C139Ss. 406-412 excluded by S.I. 2006/3296, reg. 19(3) (as substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), regs. 1(1), 10(3))
- F1011Sch. 1 para. 115 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1012Sch. 2 para. 72A inserted (retrospective and with effect in accordance with art. 1(2) of the amending S.I.) by Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614), arts. 1(1), 3(5)
- F1013S. 133I(1)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(2) (with regs. 39-41, 45); 2020 c. 1, Sch. 5 para. 1(1)
- F1014Words in s. 1217CH(4)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 141
- F1015S. 49A inserted (with effect in accordance with s. 71(7) of the amending Act) by Finance Act 2016 (c. 24), s. 71(5)
- F1016Word in s. 400A(3) substituted (19.7.2011) (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2011 (c. 11), s. 60(2)(b)
- F1017Words in s. 692(5) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 92(b)
- C140Pt. 20 Ch. 1 applied by 1989 c. 26, s. 85(2BA) (as substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 348(4) (with Sch. 2 Pts. 1, 2))
- F1018Words in s. 440(2)(a) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 45(a)(ii)
- F1019S. 363A inserted (with effect in accordance with s. 23(5)-(7) of the amending Act) by Finance Act 2012 (c. 14), s. 23(3)
- F1020Pt. 15C inserted (17.7.2014 for specified purposes and with effect in accordance with Sch. 4 para. 16 of the amending Act, 22.8.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 4 paras. 1, 16; S.I. 2014/2228, art. 2
- F1021S. 362(5)(c) and the word immediately preceding it omitted (with effect in accordance with s. 23(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 23(2)(c)(iii)
- F1022Word in s. 1195(3A)(a) omitted (with effect in accordance with s. 16(5)(6) of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 16(2)(b)(i)
- F1023Words in s. 410(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 131(3) (with Sch. 9 paras. 1-9, 22)
- F1024S. 999(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 186
- F1025Words in s. 1251(7) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 57(7)(a)
- C141S. 556 applied by 2011 c. 11, Sch. 19 para. 15Z3(7) (as inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2)
- F1026Words in s. 465(3)(d) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 144 (with Sch. 5)
- F1027S. 464(4)(c) and word inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 6
- F1028Words in s. 988(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 77(3), 89 (with Sch. 8 paras. 90-96)
- F1029Sch. 4 entries omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 8
- F1030Sch. 1 para. 697 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1031Words in s. 1217DA(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 36(2)(b)
- F1032Words in s. 376(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 610(4) (with Sch. 2)
- F1033S. 1147(3)-(3B) substituted for s. 1147(3) (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 9(3)
- F1034Words in s. 242(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 24 (with Sch. 9 paras. 1-9, 22)
- F1035S. 328(3)-(3C) substituted for s. 328(3) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 20(4)
- C142S. 1217N(3) modified by 2010 c. 4, s. 357UI (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F1036Words in s. 1211(1)(c) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 30(2)(b)
- F1037Sch. 1 para. 242(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F1038Word in s. 39(3) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 129(a)
- C143Pt. 2 Ch. 3A applied by 2011 c. 11, Sch. 19 para. 15Z2(3) (as inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2)
- F1039S. 346(3)-(5) omitted (with effect in accordance with s. 28(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 28(2)(b)
- C144S. 1253 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(6) (with s. 147, Sch. 17)
- F1040Word in s. 1217C(2)(c) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(23) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C145S. 12(7) applied by 2004 c. 12, s. 196H(5) (as inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 1 (with Sch. 13 Pt. 2))
- F1041Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(f)
- C146S. 1218ZDC modified by 2010 c. 4, s. 357UY (as inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 17)
- F1042S. 320B inserted (with effect in accordance with Sch. 20 para. 10(b) of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 5
- F1043S. 477(2)(f) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 2(3), 12
- F1044Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(11) (with Sch. 2)
- F1045S. 882(5A)-(5D) inserted (with effect in accordance with s. 52(5) of the amending Act) by Finance Act 2016 (c. 24), s. 52(2)
- C147Ss. 473, 474 applied by 2010 c. 4, s. 357GD(11) (as inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1))
- F1046Sch. 1 paras. 670, 671 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)
- F1047S. 475B and cross-heading inserted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 10
- F1048Word in s. 883(4) substituted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(7)(b)(i)
- F1049Words in s. 465(3)(d) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 623(c) (with Sch. 2)
- F1050S. 605 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 67
- F1051S. 1058(2) substituted (with effect in accordance with Sch. 3 para. 4 of the amending Act) by Finance Act 2021 (c. 26), Sch. 3 para. 2(4)
- F1052Word in s. 1216CE(1) substituted (with effect in accordance with s. 31(2) of the amending Act) by Finance Act 2015 (c. 11), s. 31(1)
- F1053Word in s. 1217B(2) inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(4)(b)
- F1054Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(i)
- F1055Sch. 1 para. 245 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F1056Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(f) (with Sch. 2)
- F1057S. 71(1)(e) and word inserted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 13 para. 18; S.I. 2012/924, art. 2
- C148S. 631 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971), regs. 1(1), 25(3)(c) (with reg. 25(6))
- F1058Sch. 4 entries omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(3)
- F1059S. 1083 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 19
- F1060Sch. 1 para. 290 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1061Words in s. 1296(1) substituted (19.7.2011) (with effect in accordance with Sch. 2 paras. 52-59, 61 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 48(a)
- F1062Words in s. 1217DC(6) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 38(4)
- C149S. 345 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971), regs. 1(1), 25(5)(a) (with reg. 25(6))
- F1063Words in s. 133F(7) inserted (retrospective to 18.11.2015) by Finance Act 2016 (c. 24), s. 56(1)(4)
- F1064Words in s. 387(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 151
- F1065Words in s. 687(3) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(15) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1066Words in s. 486E(7)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 27(2) (with Sch. 20 para. 50(9))
- F1067S. 504(7) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 4(4) (with art. 1(3))
- F1068S. 312(1A) substituted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 3(2)
- F1069S. 352B inserted (with effect in accordance with Sch. 12 paras. 3, 4 of the amending Act) by Finance Act 2019 (c. 1), Sch. 12 para. 1
- F1070Word in s. 56(2) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 47(3)
- F1071Word in s. 5(2)(a) omitted (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 2(a), 35 (with Sch. 5 para. 36)
- F1072S. 1002(5) inserted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 40, 47
- F1073Words in s. 1129(7) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(7)
- F1074S. 1040ZA(4) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 11, 16; S.I. 2014/2228, art. 2
- C150Pt. 6 Ch. 2A applied by 2010 c. 8, s. 371SP(2) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F1075Words in s. 362(5) substituted (with effect in accordance with s. 23(4) of the amending Act) by Finance Act 2012 (c. 14), s. 23(2)(c)(i)
- F1076Words in s. 345(2) omitted (with effect in accordance with s. 28(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 28(2)(a)
- C151Ss. 466-471 applied by 2010 c. 4, s. 938E(11) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)
- F1077Words in s. 311(6) inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 2(4)(a)(i)
- F1078S. 1069 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 5(3)
- F1079Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(18) (with Sch. 2)
- F1080S. 141A and cross-heading inserted (with effect in accordance with Sch. 1 paras. 16, 17 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 14
- C152Pt. 5 applied (with effect in accordance with Sch. 24 paras. 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 15(2)(3)
- F1081Words in s. 1210(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 29(2)
- F1082Words in s. 18F(6) substituted (1.1.2013) by Finance Act 2012 (c. 14), Sch. 20 para. 5(4), 55(1)
- C153S. 690 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)
- F1083Sch. 1 paras. 272-277 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1084Words in s. 1009(2)(a) substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 23(2), 38; S.I. 2013/1755, art. 2
- F1085Words in s. 1216B(2) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 33(3)(b)
- F1086Ss. 248A-248C and cross-heading omitted (with effect in accordance with s. 74(4) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 74(3)(a)
- F1087Words in s. 430(1) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(2)
- F1088Words in s. 507(2A) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 7(2)(b); 2020 c. 1, Sch. 5 para. 1(1)
- F1089S. 63(5A) inserted (with effect in accordance with Sch. 28 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 28 para. 6
- C154S. 1217SC modified by 2010 c. 4, s. 357UQ (as inserted (with effect in accordance with Sch. 8 para. 18(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 14)
- F1090S. 902 and cross-heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 180
- F1091Words in s. 1168(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 205(4)
- F1092Words in s. 610(1) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 20(3), 35 (with Sch. 5 para. 36)
- F1093Words in s. 697(1)(a) omitted (31.12.2020) by virtue of The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/710), regs. 1(3), 5(a); 2020 c. 1, Sch. 5 para. 1(1)
- F1094Words in s. 682(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(14)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1095S. 1050 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 3(5)
- F1096Words in s. 133F(7) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 3(4)(c)
- F1097Words in s. 650(1) substituted (with effect in accordance with s. 41(5)(6) of the amending Act) by Finance Act 2013 (c. 29), s. 41(3)(a)
- F1098Sch. 1 para. 234(4)(c) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- C155S. 628 applied by S.I. 2004/3256, reg. 6B(2)(a) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015 (S.I. 2015/1961), regs. 1(1), 6)
- F1099S. 448(3) inserted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 6
- F1100Words in s. 452(4) substituted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 9(3)(c)
- F1101Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(34) (with Sch. 2)
- F1102S. 1251(8) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 57(8)
- F1103Words in s. 340(7) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 126 (with Sch. 9 paras. 1-9, 22)
- C156S. 1219 restricted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 303, 1184(1) (with Sch. 2)
- F1104Words in s. 775(3) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 146 (with Sch. 9 paras. 1-9, 22)
- F1105S. 1293(5A) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(h)
- F1106S. 895(5) inserted (with effect in accordance with s. 52(5) of the amending Act) by Finance Act 2016 (c. 24), s. 52(4)
- F1107Words in Sch. 4 inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 11
- F1108Words in s. 133F(7) inserted (retrospective to 18.11.2015) by Finance Act 2016 (c. 24), s. 56(1)(3)
- F1109Words in s. 334(1) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 17(3), 35 (with Sch. 5 para. 36)
- F1110Words in s. 1211(4)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 682(4) (with Sch. 2)
- F1111Words in s. 1201(2B)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 139
- C157S. 416 excluded (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 3(2)(a) (with reg. 8)
- F1112Words in s. 988(3) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 77(3), 89 (with Sch. 8 paras. 90-96)
- F1113S. 92A and cross-heading inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 4(2), 6
- F1114S. 1217KC(3)(a) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 5(3)(a)
- F1115Words in s. 105(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 597(2) (with Sch. 2)
- F1116Words in s. 1000(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 187(2)
- F1117S. 780(5)(aa) inserted (with effect in accordance with s. 26(5) of the amending Act) by Finance Act 2019 (c. 1), s. 26(2)
- F1118Words in s. 636(5)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 170(4)
- F1119Words in s. 1201(4) substituted (with effect in accordance with s. 14(7)(8) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 14(4)
- F1120S. 597(1A)(1B) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 63(3)
- F1121Words in s. 693(4) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 142(2) (with Sch. 9 paras. 1-9, 22)
- C158Pt. 20 Ch. 1 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 92(4) (with s. 147, Sch. 17)
- F1122Words in s. 1217MC(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 42(3)
- F1123Words in s. 1217RJ inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 5(4)
- F1124Words in s. 97(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 596 (with Sch. 2)
- F1125Words in s. 353(6) inserted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(2)(b)(12)
- F1126Sch. 1 para. 233 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F1127Words in s. 827(7) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 96(a) (with Sch. 9 paras. 1-9, 22)
- F1128S. 105(6) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 597(3) (with Sch. 2)
- F1129Words in s. 519(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 632(3)(b) (with Sch. 2)
- F1130Words in s. 1223(1)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 6(2)(b)
- F1131Words in s. 390(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 154(3)(b)
- F1132Sch. 2 para. 138(b) and preceding word omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 59(b)
- F1133Words in s. 1175(2) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 19(3)
- F1134Words in s. 931S(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 183
- C159S. 1234 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(2)(3)(7) (with s. 147, Sch. 17)
- F1135Words in s. 591(2)(b) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 167(3)
- F1136Word in s. 19(3)(a) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 112(3)(a)
- F1137Words in s. 390(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 154(3)(d)
- F1138Words in s. 681(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(13)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1139Word in s. 931H heading substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(a)
- F1140Words in s. 1149(2) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 10(2)
- F1141S. 318(5) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 12(5)
- F1142S. 422(3)(a) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 41(a)
- F1143Words in s. 390(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 612(2) (with Sch. 2)
- C160Pt. 15C modified (with application in accordance with s. 17(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 17(1)(4)
- F1144Words in s. 793(3) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 24(3), 35 (with Sch. 5 para. 36)
- F1145S. 320(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 13(3)
- F1146Words in s. 1129(3) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(4)(a)
- F1147S. 1217FA(2)(ba) inserted (1.4.2022 in relation to a theatrical production only where the production phase begins on or after that date) by Finance Act 2022 (c. 3), s. 18(2)(a)(ii)(6)
- F1148S. 870A and cross-heading inserted (with effect in accordance with s. 62(4)(5) of the amending Act) by Finance Act 2014 (c. 26), s. 62(2)
- F1149Words in s. 1218ZAA(1) inserted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by Finance Act 2022 (c. 3), s. 22(2)(a)(6)
- F1150Words in s. 39(5)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 141
- F1151S. 486E(11) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 27(4) (with Sch. 20 para. 50(9))
- F1152Words in s. 475C(5)(b) substituted (retrospectively) by The Taxation of Hybrid Capital Instruments (Amendment of Section 475C of the Corporation Tax Act 2009) Regulations 2019 (S.I. 2019/1250), regs. 1(2), 2(1)(a) (with reg. 2(2))
- F1153Words in s. 297(5)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 604 (with Sch. 2)
- F1154Word in s. 844(2) substituted (with effect in accordance with s. 61(6) of the amending Act) by Finance Act 2013 (c. 29), s. 61(3)
- F1155S. 863(3) inserted (with effect in accordance with Sch. 8 para. 12(4) of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 12(2)
- F1156S. A1(2)(h) omitted (with effect in accordance with Sch. 10 para. 22(b) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 5(a)
- F1157S. 418(2)(3) substituted for s. 418(2)-(4) (with effect in accordance with Sch. 30 para. 4(8) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 4(3)
- F1158Word in s. 398(2)(d) omitted (with effect in accordance with Sch. 20 para. 10(b) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 20 para. 7(2)(a)
- F1159Words in s. 410(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 613 (with Sch. 2)
- F1160Words in s. 999(2) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 142(3)(c), 146 (with Sch. 8 paras. 147-157)
- F1161Letter in s. 1144(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 4(2)
- F1162Sch. 1 paras. 341-351 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)
- F1163Words in s. 1217SC(1)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 46(2)
- F1164S. 1286 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 5(2)
- F1165Words in s. 1217J substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(29) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1166Sch. 1 para. 241 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F1167Words in s. 1130(2) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 36(3)
- F1168S. 1251(6) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 57(6)
- F1169S. 311(2)(b) substituted (19.7.2011) for s. 311(2)(b)(c) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 2(2)(b)
- F1170Words in s. 36(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 139
- F1171Sch. 1 paras. 97-102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- C161Pt. 8 modified (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 35, 45 (with Sch. 5 para. 36)
- F1172Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12
- F1173Words in s. 987(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 76(3), 89 (with Sch. 8 paras. 90-96)
- F1174Words in s. 336(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 148(2)
- F1175Words in s. 541(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 637(3)(a) (with Sch. 2)
- F1176Words in s. 493(7) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 628(4) (with Sch. 2)
- F1177S. 5(6) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 5, 35 (with Sch. 5 para. 36)
- F1178S. 486E(9)(10) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 27(3) (with Sch. 20 para. 51)
- F1179Words in s. 974(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 664 (with Sch. 2)
- F1180S. 615(7)(8) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 77(6)
- F1181Words in s. 693 title substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 142(2) (with Sch. 9 paras. 1-9, 22)
- F1182Words in s. 334(3)(b) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 17(4), 35 (with Sch. 5 para. 36)
- F1183S. 1195(2)(a) omitted (with effect in accordance with s. 16(5)(6) of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 16(2)(a)(i)
- F1184Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(e) (with Sch. 2)
- F1185Words in s. 636(3) substituted (1.1.2016) by The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 26(3)
- F1186Words in s. 476(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 624(b) (with Sch. 2)
- F1187Words in s. 386(3)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 150(3)(a)
- F1188S. 1217DC(7A) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 38(5)
- F1189S. 1161(3)-(3B) substituted for s. 1161(3) (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 12(3)
- C162Pt. 11 applied by 2010 c. 8, s. 425(1) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))
- F1190Words in s. 161(1)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 124(2) (with Sch. 9 paras. 1-9, 22)
- F1191S. 372(3)(a) omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(3)(a)
- F1192S. 815(8) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 177
- F1193Word in s. 1218ZAA(2) omitted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by virtue of Finance Act 2022 (c. 3), s. 22(2)(b)(6)
- F1194Words in s. 488(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 627(3) (with Sch. 2)
- F1195Ss. 454, 455 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 50
- F1196Words in s. 998 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 83(2), 89 (with Sch. 8 paras. 90-96)
- F1197Words in s. 340(6)(c) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 25(b)
- F1198Words in s. 383(8) substituted (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(2)
- F1199S. 475C(8)(b)(c) substituted (retrospectively) by The Taxation of Hybrid Capital Instruments (Amendment of Section 475C of the Corporation Tax Act 2009) Regulations 2019 (S.I. 2019/1250), regs. 1(2), 3 (with reg. 2(2))
- C163S. 1123 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(a) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
- F1200Ss. 18G-18ID substituted for ss. 18G-18I (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6
- F1201Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 13, 16; S.I. 2014/2228, art. 2
- F1202Words in s. 746(2)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 173
- F1203S. 328(4A) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 20(6)
- F1204Words in s. 1161(4) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 12(4)(a)
- F1205Words in s. 800(2)(c) substituted (with effect in accordance with s. 33(9)(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 33(4)(a)
- F1206Sch. 1 para. 291(2)-(4) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
- F1207S. 1175(1A) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 19(2)
- F1208S. 318(7)(8) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 12(6)
- F1209S. 1027(5) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(f)
- F1210Words in s. 1217MB(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 41(3)
- F1211S. 133F(4)(za) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 3(3)(a)
- F1212Word in s. 599A(2)(a) inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 8(2)(a)
- F1213Words in s. 464(3)(e) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 622(b) (with Sch. 2)
- F1214Words in s. 315(2) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(3)(a)
- F1215S. 320(1)-(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 13(2)
- F1216S. 697(2) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 21(2), 35 (with Sch. 5 para. 36)
- F1217Word in s. 1161 heading omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 12(7)
- F1218S. 1317 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 699, Sch. 3 Pt. 1 (with Sch. 2)
- F1219Word in s. 409(1)(b) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 7(a)
- F1220Words in s. 1319 inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 41 (with ss. 2(2), 5(2))
- F1221Word in s. 406(3) substituted (with effect in accordance with s. 25(6)-(14) of the amending Act) by Finance Act 2015 (c. 11), s. 25(5)(b)
- C164S. 931R excluded by S.I. 2006/964, reg. 69Z58 (as inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 24)
- F1222S. 607ZA inserted (6.4.2020) by Finance Act 2020 (c. 14), Sch. 6 paras. 4, 10
- F1223Sch. 1 paras. 252-254 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(e)
- F1224Words in s. 5(3) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 110(2)
- F1225S. 145(3)(3A) substituted for s. 145(3) (with effect in accordance with s. 53(7)(8) of the amending Act) by Finance Act 2012 (c. 14), s. 53(5)
- F1226Words in s. 632(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 641(a) (with Sch. 2)
- F1227Words in s. 388(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 152
- F1228Sch. 1 para. 232(3)(b) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F1229Words in s. 499 heading substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 145 (with Sch. 5)
- F1230S. 539(7) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 35, 52
- C165Ss. 1127-1131 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(e) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
- F1231Sch. 4 entries omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(7), 12
- F1232Words in s. 353(2)(b) substituted (with effect in accordance with Sch. 15 para. 3(2) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 2(2) (with Sch. 15 para. 4)
- F1233S. A1(2)(jb) inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 5(b)
- F1234S. 361(7) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 35(4)
- F1235S. A1(2)(i) omitted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 5(a)
- F1236S. 695A inserted (with effect in accordance with s. 29(2)-(6) of the amending Act) by Finance Act 2014 (c. 26), s. 29(1)
- F1237Words in s. 518(2)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 631 (with Sch. 2)
- F1238Words in s. 855(4) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 178
- F1239Words in s. 431(10) renumbered as s. 431(10)(a) (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(7)(e)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1240Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(m)
- F1241S. 318(1)(b) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 12(2)
- F1242Words in s. 1019(1) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(e)
- F1243Words in s. 803(b) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 6, 31
- F1244Ss. 606A-606H omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 69
- F1245Words in s. 1216DA(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 32(2)(a)
- F1246S. 1195(3A)(c) and word inserted (with effect in accordance with s. 16(5)(6) of the amending Act) by Finance Act 2022 (c. 3), s. 16(2)(b)(ii)
- F1247Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(m) (with Sch. 2)
- F1248Words in s. 1147(8) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 7(2)
- F1249Words in s. 502(1)(h) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 163(b)
- F1250S. 328(5) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 20(6)
- F1251S. 440(2)(f) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 45(b)
- F1252Words in s. 674(5) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(11)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1253Pt. 15D inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 1
- F1254Sch. 1 para. 209(d) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F1255S. 1146(3A)(3B) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(4)
- F1256Words in s. 1217RE substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(35) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1257S. 328(2)(2A) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 20(3)
- F1258Word in s. 431(7)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(7)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C166S. 415 applied by 2010 c. 8, s. 493 (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))
- F1259Words in s. 446(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 134(2) (with Sch. 9 paras. 1-9, 22)
- F1260Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(c)
- F1261S. 18A(2B) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 111
- F1262S. 138 repealed (with effect in accordance with Sch. 39 para. 21(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 22(1)(a)
- F1263Words in s. 1161(6) omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 12(6)
- F1264Words in s. 1217KA(3)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 142
- F1265S. 610(5) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 20(5), 35 (with Sch. 5 para. 36)
- F1266S. 146 crossheading substituted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 5(2) (with art. 5(5))
- F1267Words in s. 787(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 651(b) (with Sch. 2)
- F1268Words in s. 1011(3) substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 25(2), 38; S.I. 2013/1755, art. 2
- C167Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259ED(8) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)
- F1269S. 1206(2A) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(5), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F1270S. 1290(3A)-(3F) inserted (with effect in accordance with s. 37(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 37(4)
- F1271S. 1149(3)-(3B) substituted for s. 1149(3) (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 10(3)
- F1272Words in s. 1256(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 690 (with Sch. 2)
- F1273S. 793(3A)(3B) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 24(4), 35 (with Sch. 5 para. 36)
- F1274S. 446A and cross-heading inserted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 2
- C168Ss. 466-471 applied by 2010 c. 4, s. 357GD(11) (as inserted (with effect in accordance with Sch. 2 para. 7 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1))
- F1275Words in s. 1216AD(1) inserted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(5)
- F1276Words in s. 429(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(5)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1277Words in s. 476(1) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 55(c)
- F1278Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(42) (with Sch. 2)
- F1279Words in s. 710 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 97(c)
- F1280S. 1040ZA(5) inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 12
- F1281Word in s. 697(6) substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 14(b)(ii) (with regs. 7(4), 9(1))
- F1282S. 453 omitted (19.7.2011) (with effect in accordance with Sch. 5 para. 8(2)(3) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 5 para. 8(1)
- F1283Words in s. 503(1)(a) substituted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 7(2) (with art. 1(3))
- F1284S. 1310(4)(za) inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 28
- F1285S. 906(3)(b) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 182
- F1286S. 19(4)(5) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 112(4)
- C169S. 780 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971), regs. 1(1), 13(6), 29(6)
- F1287Words in s. 1007(2)(b) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 9, 31
- F1288S. 998(1)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 83(3)(b), 89 (with Sch. 8 paras. 90-96)
- F1289S. 1222(1)(c) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 65(2)(a)
- F1290Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(35) (with Sch. 2)
- F1291Words in s. 1216CN(4) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 63
- F1292Words in s. 456(1) renumbered as s. 456(1)(a) (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 3(a)
- F1293S. 464(3)(h) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 158
- F1294S. 1021(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 189
- F1295S. 361(1)(f) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 35(2)
- F1296Word in s. 105(4) inserted (1.4.2012) by The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
- F1297Word in s. 1045(7) substituted (in relation to expenditure incurred on or after 1.4.2023) by Finance Act 2023 (c. 1), s. 4(3)(b)(4)
- F1298Words in s. 162(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 125 (with Sch. 9 paras. 1-9, 22)
- F1299Words in s. 681(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(13)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1300Words in s. 424(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 42(2)
- F1301Words in s. 210(2) table omitted (with effect in accordance with s. 72(4)(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 72(3)
- F1302Words in s. 133F(7) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 3(4)(a)(i)
- F1303Words in s. 785(2)(b) substituted (with effect in accordance with s. 26(5) of the amending Act) by Finance Act 2019 (c. 1), s. 26(4)(a)
- F1304Word in Sch. 4 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(45)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1305S. 68 and cross-heading omitted (with effect in accordance with s. 72(4)(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 72(1)(b)
- C170Pt. 5 modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), ss., 240(5)(o), Sch. 24 para. 5; S.I. 2012/628, art. 3(b)
- F1306Words in s. 1013(3) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F1307Words in s. 782(1)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 94(a) (with Sch. 9 paras. 1-9, 22)
- C171S. 208 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 86(1) (with s. 147, Sch. 17)
- F1308S. 1129(4A) inserted (with effect in accordance with Sch. 1 para. 28 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 23(2) (with Sch. 1 paras. 30-34)
- C172S. 1217SA modified by 2010 c. 4, s. 357UO (as inserted (with effect in accordance with Sch. 8 para. 18(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 14)
- F1309Words in s. 519(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 632(2)(a) (with Sch. 2)
- F1310Words in s. 1184 heading omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(2)(b); S.I. 2015/1741, reg. 2
- F1311Word in s. 1217KC(3)(b) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 5(3)(b)
- F1312Words in s. 613(2) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 75(3)
- F1313Words in s. 1217MA(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 40(3)(b)
- C173S. 906(1) excluded by 2010 c. 8, s. 391A (as inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 2)
- F1314Words in Sch. 2 Pt. 9 cross-heading substituted (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(7)(b)
- F1315Words in s. 1167(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 204
- F1316Words in s. 400(1)(a) substituted (retrospective and with effect in accordance with art. 1(2) of the commencing S.I.) by Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614), arts. 1(1), 3(2)
- F1317Words in s. 440(2)(a) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 45(a)(i)
- F1318S. 399(3) substituted (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 4(3) (with Sch. 14 para. 9)
- F1319Words in s. 452(5) inserted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 9(4)(a)
- F1320S. 337(3A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 149(2)
- F1321S. 362(1)(c) omitted (with effect in accordance with s. 23(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 23(2)(a)(i)
- F1322Words in s. 1297(5)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 210(5)
- F1323Words in s. 814(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 654 (with Sch. 2)
- C174S. 345 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971), regs. 1(1), 25(3)(b) (with reg. 25(6))
- F1324Words in Sch. 4 omitted (with effect in accordance with s. 1184(1) of the amending Act) by virtue of Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(28), Sch. 3, Pt. 1 (with Sch. 2)
- F1325Words in s. 775(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 648 (with Sch. 2)
- F1326Words in s. 1210(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 681(2) (with Sch. 2)
- C175S. 10 modified (17.7.2012) by Finance Act 2012 (c. 14), s. 179(2) (with Sch. 19)
- F1327S. 328(4)(4ZA) substituted for s. 328(4) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 20(5)
- F1328Words in s. 431(11)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(7)(f) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1329Words in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 11, 31
- F1330S. 636(8) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 170(6)
- F1331S. 689(2)(f) and word inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 89(b)
- F1332Words in s. 632(2) omitted (with effect in accordance with s. 28(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 28(3)(a)
- C176Pt. 4 Ch. 9 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(4)(b)
- F1333Words in s. 692(5) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 92(a)
- F1334S. 863(1)(b)(ii)-(iv) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 27(b), 35 (with Sch. 5 para. 36)
- C177S. 541(3) excluded by 2010 c. 8, s. 452(3)(a) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))
- F1335S. 1223(1)(b) and word inserted (with effect in accordance with Sch. 2 paras. 7-8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 3(b)
- C178S. 1238(1)-(3) applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(2)(3)(7) (with s. 147, Sch. 17)
- F1336Words in s. 635(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 169(3)
- F1337Words in s. 1143(4)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 192(a)
- F1338Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(14) (with Sch. 2)
- F1339Words in s. 982(1)(a) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(4) (with reg. 32)
- F1340Words in s. 364(5) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 130(3)
- F1341Word in s. 322(2) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 16(2)
- F1342Words in s. 606(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 68(2)
- F1343Words in s. 1251(4)(b) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 57(4)
- F1344S. 362A inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 39
- F1345Word in s. 56(4) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 47(4)
- C179S. 1145(2) excluded (with effect in accordance with art. 1(2) of the amending S.I.) by Corporation Tax (Land Remediation Relief) Order 2009 (S.I. 2009/2037), arts. 1(2), 3
- F1346Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(16) (with Sch. 2)
- F1347Words in s. 697(3)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 93 (with Sch. 9 paras. 1-9, 22)
- F1348Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(4)
- F1349S. 1128(9) inserted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 34(3)
- F1350Words in s. 105(6) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 17
- F1351Words in s. 931B(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 659 (with Sch. 2)
- F1352Words in s. 1129(3)(a) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(4)(b)
- F1353Words in s. 376(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 610(2) (with Sch. 2)
- F1354Word in s. 931H(3) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(d)(i)
- F1355Sch. 1 paras. 505-507 repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 39(c) (with Sch. 39 paras. 41, 42)
- F1356Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(h) (with Sch. 2)
- F1357Words in s. 653(2) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 81
- F1358Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(12) (with Sch. 2)
- F1359Words in s. 728(3) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F1360S. 313(6)(7) substituted for s. 313(6) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(8)
- F1361S. 400 heading substituted (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 5(2) (with Sch. 14 para. 9)
- F1362Words in s. 563(6)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 166
- F1363S. 161(3)(c)(d) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 124(5) (with Sch. 9 paras. 1-9, 22)
- F1364Words in s. 595(2) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 62(2)(a)
- F1365Words in s. 376(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 128(2) (with Sch. 9 paras. 1-9, 22)
- F1366Sch. 1 para. 178 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1367Sch. 1 para. 392(4)(5) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(e)
- F1368S. 1293(1A) inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 47(3)
- C180Ss. 486C-486E excluded (19.7.2011) by 1988 c. 1, Sch. 25 para. 12F(6) (as inserted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by Finance Act 2011 (c. 11), Sch. 12 para. 3)
- F1369S. 399(6) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 157
- F1370S. 1290(1A) inserted (with effect in accordance with s. 37(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 37(2)
- C181S. 585 excluded (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 3(2)(a) (with reg. 8)
- F1371Words in s. 446 title substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 134(2) (with Sch. 9 paras. 1-9, 22)
- F1372Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(e)
- F1373S. 399 cross-heading substituted (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 3 (with Sch. 14 para. 9)
- F1374S. 272(3) omitted (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 44(2)
- C182S. 1000 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(2)(3)(7) (with s. 147, Sch. 17)
- F1375Words in s. 632(1)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 641(b) (with Sch. 2)
- F1376Sch. 1 paras. 649-661 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)
- C183S. 415 excluded (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 3(2)(a) (with reg. 8)
- C184S. 361(1)(a)-(c) modified (17.7.2012) by Finance Act 2012 (c. 14), s. 23(8)-(12)
- C185Pt. 8 modified (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(1); S.I. 2011/2576, art. 5
- F1377Words in s. 549(4) inserted (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(5)
- F1378Words in s. 375(4)(b) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 3(3)
- F1379Words in s. 476(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 624(a) (with Sch. 2)
- F1380Words in s. 514(4) substituted (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(3)
- F1381Word in s. 306(2)(c) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 2(b)
- F1382S. 1161(5) omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 12(5)
- F1383Words in s. 821(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(19)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1384S. 1292(6B) inserted (with effect in accordance with Sch. 37 para. 23(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 23(1)
- F1385Words in s. 473(3)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 161
- C186S. 349 disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 39(1)
- C187S. 466 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2004/3256, reg. 5ZA (as inserted by The Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022 (S.I. 2022/239), regs. 1(1), 2(4))
- F1386Words in s. 674(4) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(11)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C188S. 1262(1) applied by 2010 c. 4, s. 357WH (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F1387Words in s. 753(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 5(2)(b)
- F1388S. 1201(5) inserted (with effect in accordance with s. 14(7)(8) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 14(5)
- F1389Words in s. 203(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 146(b)
- F1390Sch. 1 para. 155 repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(d); S.I. 2015/1999, art. 2
- F1391S. 931A(2) omitted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(2)
- F1392S. 1048(4A)-(4D) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 133(4)
- F1393Words in s. 1142(1)(d) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 676(b) (with Sch. 2)
- F1394Ss. 86A, 86B and cross-heading inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 5 para. 3
- F1395Words in s. 521D(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 634 (with Sch. 2)
- F1396S. 57(2)(c) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(4)(b)
- F1397Words in s. 1292(5) inserted (19.7.2011) (with effect in accordance with Sch. 2 paras. 52-59, 62 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 46(2)
- F1398Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(26) (with Sch. 2)
- F1399Words in s. 488(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 627(2)(a) (with Sch. 2)
- F1400S. 1159 and cross-heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 196
- F1401Words in s. 452(5) substituted (with effect in accordance with Sch. 7 para. 12 of the amending Act) by Finance Act 2016 (c. 24), Sch. 7 para. 9(4)(c)
- F1402Sch. 1 para. 389 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)
- F1403S. 1227A inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 4(4)(b), 6
- C189Ss. 1238-1242 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(2)(3)(7) (with s. 147, Sch. 17)
- C190Ss. 21-28 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 26(3)
- F1404S. 133M(5)(b)(ii) substituted (retrospective to 18.11.2015) by Finance Act 2016 (c. 24), s. 56(5)(6)
- F1405Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 65(4)
- F1406Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)
- F1407Words in s. 409(1) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 7(b)
- C191S. 1140 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(g) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
- F1408Words in s. 666(2) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 84
- F1409Word in s. 400(3) substituted (19.7.2011) (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2011 (c. 11), s. 60(2)(a)
- F1410Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(d) (with Sch. 2)
- F1411S. 1223(3A)-(3E) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 6(3)
- F1412Words in Sch. 4 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(45)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1413Word in s. 1216B(1) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 33(3)(a)
- F1414Pt. 15E inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3))
- F1415S. 349(2A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 28(2)
- F1416Words in s. 987(4) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 76(5), 89 (with Sch. 8 paras. 90-96)
- F1417Words in s. 445 title substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 133(11) (with Sch. 9 paras. 1-9, 22)
- F1418Number in s. 982(2)(a) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 26
- F1419S. 340(6)(a) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 25(a)
- F1420S. 307(3)-(5) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 4(4)
- C192S. 1198(1): power to amend conferred (17.7.2014) by Finance Act 2014 (c. 26), s. 32(7)
- C193S. 690 excluded by 2010 c. 4, s. 938V(b) (as inserted (with effect in accordance with Sch. 20 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 20 para. 3)
- F1421Words in s. 635(1)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 169(2)
- F1422S. 1025(3)-(5) omitted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 9 paras. 32, 47
- F1423S. 999(6A) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 142(5), 146 (with Sch. 8 paras. 147-157)
- F1424S. 5(3A)(3B) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 para. 3, 35 (with Sch. 5 para. 36)
- F1425Words in s. 697(6) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 14(b)(i) (with regs. 7(4), 9(1))
- F1426Words in s. 1129(5) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(6)(b)
- F1427Words in s. 674(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(11)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1428S. 353(3) omitted (22.4.2009 retrospective) by virtue of Finance Act 2009 (c. 10), s. 42(2)(a)(12)
- F1429Sch. 1 para. 246 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F1430Words in s. 1297(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 210(4)(a)
- C194S. 441 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)
- F1431S. 932(1)(a) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 23
- F1432Words in s. 310(1)(a)(b) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 6(a)
- F1433S. 858 cross-heading omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(5)
- F1434S. 1210(5A) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 29(6)
- F1435Words in s. 1005 omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(a)
- F1436Words in s. 1146(3)(a) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 6(3)(a)
- F1437Words in s. 947(2)(b)(i) omitted (with application in accordance with Sch. 46 para. 140(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 140(1)
- F1438Words in s. 1316(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 698(3) (with Sch. 2)
- F1439Pt. 8 Ch. 15A inserted (with effect in accordance with Sch. 9 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 9 para. 6
- F1440Ss. 361A, 361B omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 36
- F1441S. 643(4A) inserted (with effect in accordance with s. 41(5)(6) of the amending Act) by Finance Act 2013 (c. 29), s. 41(2)(b)
- F1442S. 333(2)(b)-(d) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 16(b), 35 (with Sch. 5 para. 36)
- F1443Words in s. 819(2)-(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(17)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C195S. 521F excluded (with effect in accordance with Sch. 24 paras. 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 para. 15(4)
- F1444Words in s. 88(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 595(b) (with Sch. 2)
- F1445Words in s. 1217RA(2)(d) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(33)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1446Ss. 18CA, 18CB inserted (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 4
- F1447Words in s. 376(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 610(3)(a) (with Sch. 2)
- C196S. 631 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971), regs. 1(1), 25(5)(b) (with reg. 25(6))
- F1448Ss. 133A-133N and cross-heading inserted (with effect in accordance with s. 18(2) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 18(1)
- F1449Words in s. 1164(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(2)(b)
- F1450Sch. 4 entry omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(3), 12
- F1451Words in s. 461(7) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 620(3) (with Sch. 2)
- F1452S. 56(5)(c) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 143(b)
- F1453Words in s. 371(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 609(2)(a) (with Sch. 2)
- C197S. 1261 applied by 2010 c. 4, s. 357GB(5) (as inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1))
- F1454Words in s. 606(6) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 68(7)(b)
- F1455Words in s. 445(2)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 133(4) (with Sch. 9 paras. 1-9, 22)
- F1456S. 518(2)(c) and word inserted (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(4)(b)
- F1457S. 57(1A) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(3)
- C198S. 1217MC modified by 2010 c. 4, s. 357UH (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F1458S. 495(2) omitted (with effect in accordance with s. 27(7)-(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 27(6)(b)
- F1459Words in s. 1161(4) omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 12(4)(b)
- F1460Words in s. 445(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 133(10) (with Sch. 9 paras. 1-9, 22)
- F1461S. 1288(4)(b) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 209(b)
- F1462Words in s. 541(2) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 637(3)(b) (with Sch. 2)
- F1463Word in s. 311(2)(a) inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 2(2)(a)
- F1464S. 180(4) substituted (with effect in accordance with s. 54(5)(6) of the amending Act) by Finance Act 2012 (c. 14), s. 54(2)(b)
- F1465Words in s. 591(2)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 167(2)
- F1466Words in s. 464(3)(d) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 622(a) (with Sch. 2)
- F1467Words in s. 210(2) table inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 4(3), 6
- F1468S. 1310(4)(ep)-(er) inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 13
- F1469Sch. 1 para. 291(6) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
- F1470S. 547 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(iii), 12
- F1471Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(32) (with Sch. 2)
- F1472S. 145(7) inserted (with effect in accordance with s. 53(7)(8) of the amending Act) by Finance Act 2012 (c. 14), s. 53(6)
- F1473Sch. 1 para. 307(2)(b) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(q)
- F1474Sch. 1 para. 291(8) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
- F1475Words in s. 439(1) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(9)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1476Words in s. 688(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(16)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1477Sch. 2 Pt. 9 cross-heading omitted (1.4.2009 retrospective) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(7)(d)
- F1478Words in s. 438(4) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(8) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1479Words in s. 885(1)(b) omitted (with effect in accordance with s. 70(7)(8) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 70(6)(a)
- F1480Words in s. 248(1)(b) inserted (with effect in accordance with s. 73(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 73(6)
- F1481S. 333(2) renumbered as s. 333(2)(a) (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 16(a), 35 (with Sch. 5 para. 36)
- C199Ss. 473, 474 applied by 2010 c. 4, s. 357BC(10) (as inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1))
- F1482S. 1202(3) omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(4)(b)(7); S.I. 2015/1741, reg. 2
- F1483Words in s. 390(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 612(3) (with Sch. 2)
- F1484Words in s. 214(1)(b)(i) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 53
- C200Pt. 9A modified by 2010 c. 4, s. 814D(6) (as inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 2)
- C201S. 548 applied by 2010 c. 4, s. 938I(3) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)
- F1485Words in s. 342(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 26(2)
- C202S. 42 excluded by 2006 c. 25, s. 104(3) (as inserted (with effect in accordance with Sch. 34 para. 2(2) of the commencing Act) by Finance Act 2009 (c. 10), Sch. 34 para. 2(1))
- F1486Words in s. 446(4) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 134(2) (with Sch. 9 paras. 1-9, 22)
- F1487S. 659(4A) inserted (with effect in accordance with s. 41(5)(6) of the amending Act) by Finance Act 2013 (c. 29), s. 41(4)
- F1488Figure in Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(8), 12
- F1489S. 71(1)(a) substituted (5.5.2010) by The Local Education Authorities and Children’s Services Authorities (Integration of Functions) Order 2010 (S.I. 2010/1158), art. 1, Sch. 2 para. 66(2)
- F1490Sch. 1 para. 86 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1491Words in s. 97(4) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 263 (with Sch. 9 paras. 1-9, 22)
- F1492Words in s. 446(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 134(2) (with Sch. 9 paras. 1-9, 22)
- F1493S. 1162 substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 13
- F1494Words in s. 445(4) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 133(9) (with Sch. 9 paras. 1-9, 22)
- F1495S. 58 omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 49
- F1496S. 521F(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 57(b)
- F1497S. 844(2A) omitted (with effect in accordance with s. 33(9)(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 33(6)
- F1498S. 901 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 179
- F1499Words in s. 1164 cross-heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 200
- F1500Word in s. 775(4)(a) omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), Sch. 13 paras. 5, 31
- F1501Words in s. 819(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(17)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1502Words in s. 421(5)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(4)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1503S. 5(5) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 110(4)
- F1504Words in s. 502(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 630 (with Sch. 2)
- F1505Words in s. 410(3)(b) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 8(2)
- F1506Word in s. 311(6)(b) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 2(4)(b)
- F1507Words in s. 431(9)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(7)(d)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C203S. 606(3)(4) excluded by SI 2004/3256 reg. 7A(7) (as inserted (with application in accordance with reg. 1(2) of the amending S.I.) by Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2009 (S.I. 2009/1886), regs. 1(1), 5)
- C204S. 549 applied by 2010 c. 4, s. 938I(3) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)
- F1508Words in s. 359(1)(d) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 34(2)
- F1509Number in s. 982(1)(a) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 26
- F1510Pt. 15A inserted (17.7.2013 for specified purposes, 19.7.2013 in so far as not already in force, and with effect in accordance with Sch. 16 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1)
- F1511S. 1209(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 28(3)
- F1512Words in Sch. 4 substituted (28.6.2013) by The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(i) (with reg.)
- F1513Pt. 6 Ch. 2A inserted (with effect in accordance with Sch. 24 paras. 11, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 3
- F1514Definitions in s. 1179 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 23
- F1515Words in s. 313(4) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(5)
- F1516S. 322(6A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 16(5)
- F1517Word in s. 931H(3) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(3)(d)(ii)
- F1518S. 690(3A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 90(2)
- F1519Word in s. 682(6)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(14)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1520Words in s. 3(1)(b) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 11, 35 (with Sch. 5 para. 36)
- F1521S. 321A inserted (with effect in accordance with s. 43(2) of the amending Act) by Finance Act 2010 (c. 13), s. 43(1)
- F1522S. 1210(5)(ab) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 29(5)
- F1523Words in s. 19(1) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 112(2)
- F1524S. 702 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 95
- F1525Sch. 2 Pt. 9 cross-heading omitted (1.4.2009 retrospective) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(7)(f)
- C205S. 1132 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(f) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
- C206S. 625 excluded by S.I. 2004/3256, reg. 6B(2)(a) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015 (S.I. 2015/1961), regs. 1(1), 6)
- F1526Words in s. 1229(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 688 (with Sch. 2)
- F1527S. 490(4)(5) omitted (with effect in accordance with s. 27(7)-(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 27(4)
- F1528S. 599B(4) inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 9(3)
- C207S. 474 applied by 2010 c. 4, s. 937K(8) (as inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 3)
- F1529S. 1075 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 6(3)
- F1530S. 1320(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 702, Sch. 3 Pt. 1 (with Sch. 2)
- F1531S. 57(3) substituted for s. 57(3)-(5) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 593(b) (with Sch. 2)
- F1532Words in s. 521F(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 57(a)
- C208S. 1244 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 81(2)(3)(7) (with s. 147, Sch. 17)
- F1533S. 5(2A) inserted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 76(3) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- C209Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))
- F1534S. 1195(3A) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 12, 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F1535S. 347 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 27
- F1536S. 711(8)(fa) inserted (with effect in accordance with Sch. 9 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 9 para. 2
- F1537Word in s. 372(3)(b) inserted (with effect in accordance with s. 25(6)-(14) of the amending Act) by Finance Act 2015 (c. 11), s. 25(3)(b)
- F1538Words in s. 636(3) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 170(2)
- F1539S. 361(2) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 35(3)
- C210S. 427 applied (with modifications) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 117(6), 119(5), 381(1) (with Sch. 9 paras. 1-9, 22)
- C211S. 702 modified by S.I. 2004/3256, reg. 6B(1)(b) (as inserted (with effect in accordance with reg. 1(2)(a)(3) of the amending S.I.) by The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 (S.I. 2014/3188), regs. 1(1), 6 (with reg. 9))
- F1540Words in s. 1164(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(2)(a)
- F1541S. 147(3)(c) and word inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 5(3)(b) (with art. 5(5))
- F1542S. 1176 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 20
- F1543S. 782A inserted (with effect in accordance with s. 26(5) of the amending Act) by Finance Act 2019 (c. 1), s. 26(3) (with s. 26(6))
- C212S. 882 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 6(3)
- F1544Words in s. 326(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 605(a) (with Sch. 2)
- F1545Words in s. 715(2) inserted (with effect in accordance with s. 33(9)(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 33(2)
- C213S. 473 applied by 2010 c. 4, s. 937K(8) (as inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 3)
- C214Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
- F1546Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(b) (with Sch. 2)
- F1547S. 976(1)(b) and the word immediately preceding it repealed (with effect in accordance with Sch. 39 para. 21(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 22(2)
- F1548Words in s. 376(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 128(3) (with Sch. 9 paras. 1-9, 22)
- F1549Words in s. 363(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 40
- F1550Words in s. 386(2)(a) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 150(2)(a)
- F1551Words in s. 690(6) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 90(3)
- C215S. 1285 modified (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 6(1)(2)
- F1552Words in s. 133F(7) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 3(4)(b)(i)
- F1553Words in s. 1262(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 691(2)(b) (with Sch. 2)
- F1554Words in s. 472(4)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 160
- F1555S. 987(4A) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 76(6), 89 (with Sch. 8 paras. 90-96)
- F1556Words in s. 490(7) substituted (27.5.2011) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 45(a)
- F1557Words in s. 358(1)(a) substituted (with effect in accordance with Sch. 15 para. 3(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 2(3)(a) (with Sch. 15 para. 4)
- F1558Words in s. 435(3) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 44(2)
- F1559Word in s. 1310(4)(e) omitted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 18 paras. 14(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F1560S. 1217CF(3A) inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(5)(a)
- F1561Words in s. 1297(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 210(2)
- F1562Words in s. 5(4) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 4, 35 (with Sch. 5 para. 36)
- F1563Words in Sch. 2 para. 138 omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 59(b)
- C216S. 1251(1)(2) applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 82(4)(5) (with s. 147, Sch. 17)
- F1564Sch. 1 para. 307(3)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)
- F1565Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(2)(d) (with Sch. 2)
- F1566Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(40) (with Sch. 2)
- F1567S. 306(2)(g) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 2(c)
- C217S. 1211 modified by 2010 c. 4, s. 357RH (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- C218Pt. 15D modified (with application in accordance with s. 19(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 19(1)(4)
- F1568S. 1310(5) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 226, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)
- F1569S. 214(1A) inserted (with effect in accordance with s. 78(5)-(7) of the amending Act) by Finance Act 2013 (c. 29), s. 78(4)(a)
- F1570Words in s. 1153(8) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 193(5)(b)
- F1571S. 133N(3A) inserted (10.6.2021) by Finance Act 2021 (c. 26), s. 134(1)
- C219S. 882 modified (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(3); S.I. 2011/2329, art. 3
- F1572Words in s. 1153(4)-(6) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 193(3)
- C220S. 1218ZDB modified by 2010 c. 4, s. 357UX (as inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 17)
- F1573Words in s. 508(2)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 140(a) (with Sch. 9 paras. 1-9, 22)
- F1574Words in s. 459(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 619 (with Sch. 2)
- F1575S. 604(5) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 65(4)
- F1576Words in s. 502(1)(e) substituted (with effect in accordance with art. 1(3) of the amending S.I.) by Alternative Finance Arrangements (Amendment) Order 2009 (S.I. 2009/2568), arts. 1(2), 3(2)(a)
- F1577Sch. 1 para. 284 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1578Words in s. 710 inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 97(a)
- F1579Words in s. 493(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 628(2) (with Sch. 2)
- F1580S. 1244A and cross-heading inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 5 para. 6
- F1581Words in s. 484(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 139 (with Sch. 9 paras. 1-9, 22)
- F1582S. 161(3A) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 124(6) (with Sch. 9 paras. 1-9, 22)
- F1583Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(5)
- F1584Word in s. 502(1)(e) omitted (with effect in accordance with art. 1(3) of the amending S.I.) by virtue of Alternative Finance Arrangements (Amendment) Order 2009 (S.I. 2009/2568), arts. 1(2), 3(2)(b)
- F1585Words in s. 301(1) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 15(2), 35 (with Sch. 5 para. 36)
- F1586Sch. 1 para. 247(4)-(8) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F1587Words in s. 1015(2)(b) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 10, 31
- F1588Words in s. 1158(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 678(2) (with Sch. 2)
- F1589S. 999(1)(b) and word omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 142(2)(b), 146 (with Sch. 8 paras. 147-157)
- F1590Words in s. 729(4) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F1591Words in s. 1164(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(2)(b)
- C221S. 10(1) applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 631, 1184(1) (with Sch. 2)
- F1592Words in s. 329(1)(c) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 22(2)
- F1593S. 1038A inserted (with effect in accordance with s. 40(4)(7)(8) of the amending Act) by Finance Act 2013 (c. 29), s. 40(3)
- F1594Words in s. 697(1)(a) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 14(a) (with regs. 7(4), 9(1))
- F1595S. 1290(2A)(2B) inserted (with effect in accordance with s. 37(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 37(3)
- F1596Words in s. 1158(3)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 194(2)(b)
- F1597Words in Sch. 4 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(7)
- F1598S. 800(3)(b) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 174
- F1599Words in s. 988 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 77(2), 89 (with Sch. 8 paras. 90-96)
- F1600S. 594(2)(za) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 60(a)
- F1601S. 410(4A) inserted (with effect in accordance with Sch. 20 para. 9 of the amending Act) by Finance Act 2009 (c. 10), Sch. 20 para. 8(3)
- F1602Words in s. 796(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 653(3) (with Sch. 2)
- C222S. 1128 modified by 2010 c. 4, s. 357WBA(3) (as inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 15)
- F1603Ss. 1145-1145B substituted for s. 1145 (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 5
- F1604Words in s. 38(3)(d) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 140
- F1605Words in s. 1153(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 677(3)(b) (with Sch. 2)
- F1606S. 632(3)(4) omitted (with effect in accordance with s. 28(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 28(3)(b)
- F1607Words in s. 1163(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 14(3)(b)
- F1608Sch. 1 para. 361 repealed (19.7.2011) (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 5(f)
- C223S. 12 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 629, 1184(1) (with Sch. 2)
- F1609S. 60A inserted (with effect in accordance with Sch. 5 para. 2(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 5 para. 2(2)
- F1610S. 133I(1)(c) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(2) (with regs. 39-41, 45); 2020 c. 1, Sch. 5 para. 1(1)
- F1611Word in s. 311(6)(a) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 2(4)(b)
- F1612S. 56(6) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 47(6)
- F1613Words in s. 312(3) substituted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 3(4)
- F1614S. 521E(5)(6) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 28 (with Sch. 20 para. 50(9))
- F1615Words in s. 144(1)(c) inserted (26.2.2015) by The Regulatory Reform (Scotland) Act 2014 (Consequential Modifications) Order 2015 (S.I. 2015/374), arts. 1(1), 8(2)(a)
- F1616S. 490(2) substituted (with effect in accordance with s. 27(7)-(9) of the amending Act) by Finance Act 2014 (c. 26), s. 27(3)
- F1617Words in s. 371 substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 131
- F1618S. 1258A inserted (with effect in accordance with Sch. 6 para. 4(2) of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 2
- F1619Pt. 10 Ch. 2 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 24
- F1620Words in s. 1218ZCF substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(41) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1621Words in s. 796(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 653(2) (with Sch. 2)
- F1622S. 892(2)(d) and word inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(10)(c)
- F1623Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(h)
- C224S. 1062(3) excluded by 2010 c. 4, s. 357PE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F1624S. 477(2)(ab) inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 8(2)
- F1625Sch. 1 para. 156 repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(d); S.I. 2015/1999, art. 2
- F1626S. 1158(3)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 194(2)(a)
- F1627S. 431(10)(b) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(7)(e)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1628Words in s. 481(4) substituted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(10)(12)
- F1629Word in s. 133H(6) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 5(4)
- F1630S. 298(6) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 147(3)
- F1631Words in s. 1123(6) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 5(2)
- F1632Words in s. 606(6) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 68(7)(a)
- F1633Words in s. 636(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 170(3)
- F1634S. 317 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 11
- F1635S. 391(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 155
- F1636S. 606(2)(2A) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 68(3)
- F1637Words in s. 337(4)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 149(3)
- F1638Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(a)
- C225Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259DG(7) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)
- F1639Words in s. 1217AE(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(22)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1640Ss. 1015A, 1015B inserted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 43, 47
- F1641S. A1(2)(ja) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 25(b) (with Sch. 20 para. 50(9))
- F1642Words in s. 1216DC(1)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 34(2)(a)
- F1643Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(c)
- F1644Words in s. 1153(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 677(3)(a) (with Sch. 2)
- F1645Words in s. 419(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 615 (with Sch. 2)
- F1646Words in s. 1056(2)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 669(2)(c) (with Sch. 2)
- F1647S. 399 heading substituted (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 4(2) (with Sch. 14 para. 9)
- F1648Words in s. 1150(1) substituted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 11(3)
- F1649S. 465A and cross-heading inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 19 para. 1
- F1650Words in s. 371(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 609(2)(e) (with Sch. 2)
- F1651S. 1034(5) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(f)
- F1652S. 1058(1)(aa) and word inserted (with effect in accordance with Sch. 3 para. 4 of the amending Act) by Finance Act 2021 (c. 26), Sch. 3 para. 2(2)(b)
- F1653Words in s. 422(3)(b) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 41(b)
- F1654Ss. 418-419 omitted (19.7.2011) (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 5 para. 7(1)
- F1655Words in s. 697(6) omitted (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 21(3), 35 (with Sch. 5 para. 36)
- C226S. 556 applied by 2011 c. 11, Sch. 19 para. 15S(7) (as inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2)
- C227S. 753 modified by 2010 c. 4, s. 676AI(1) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)
- F1656Words in s. 1296(1) inserted (19.7.2011) (with effect in accordance with Sch. 2 paras. 52-59, 62 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 48(b)
- F1657S. 465(3)(e) and word inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 56(3)
- F1658Words in s. 1153(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 677(2)(a)(ii) (with Sch. 2)
- C228S. 12 applied by 2010 c. 8, s. 371VB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F1659S. 18Q(2)(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 137(3)
- F1660S. 1184(2)(3) omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(2)(a); S.I. 2015/1741, reg. 2
- F1661S. 1026(5) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(f)
- F1662Words in s. 1062(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 135(a)
- F1663Words in s. 495(1) substituted (with effect in accordance with s. 27(7)-(9) of the amending Act) by Finance Act 2014 (c. 26), s. 27(6)(a)(i)
- F1664S. 352(3A)-(3C) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 30
- F1665S. 845(4)(f) and word inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(3)(b)
- C229S. 1217SB modified by 2010 c. 4, s. 357UP (as inserted (with effect in accordance with Sch. 8 para. 18(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 14)
- F1666Words in s. 307(2) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 4(2)
- F1667Words in s. 1307(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 694(2) (with Sch. 2)
- F1668Words in s. 1233(2) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 7(3)(b)
- F1669Words in s. 1319 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(8)
- F1670S. 311(3)-(5A) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 2(3)
- F1671S. 465B(9)(ka) inserted (with effect in accordance with Sch. 12 paras. 3, 4 of the amending Act) by Finance Act 2019 (c. 1), Sch. 12 para. 2
- F1672Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(47) (with Sch. 2)
- F1673S. 775(4)(c) and word inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 5, 31
- F1674Words in Sch. 4 omitted (28.6.2013) by virtue of The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(ii) (with reg.)
- F1675Words in s. 308(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 5(2)
- F1676Words in s. 1056(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 669(3)(b) (with Sch. 2)
- F1677Words in s. 1143(7) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 3(3)
- F1678S. 313(4A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(6)
- F1679Word in s. 1044(8) substituted (in relation to expenditure incurred on or after 1.4.2023) by Finance Act 2023 (c. 1), s. 4(3)(a)(4)
- F1680Words in s. 1153(1)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 677(2)(c) (with Sch. 2)
- F1681Words in s. 625(6)(b) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 79
- F1682Words in s. 39(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 129(b)
- F1683S. 1201(2A)(2B) inserted (with effect in accordance with s. 14(7)(8) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 14(3)
- C230Pt. 5 Ch. 4 modified (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 5; S.I. 2011/2329, art. 3
- F1684Words in s. 1173(2) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 17(2)
- F1685Pt. 7 Ch. 3 cross-heading inserted (with effect in accordance with Sch. 21 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 21 para. 8
- C231S. 1217CL(2)(a) modified by 2010 c. 4, s. 357TE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F1686Words in s. 566(2) omitted (retrospective and with effect in accordance with art. 1(2) of the commencing S.I.) by virtue of Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614), arts. 1(1), 3(4)(a)(ii)
- F1687S. 844(2ZA) inserted (with application in accordance with s. 21(3) of the amending Act) by Finance Act 2018 (c. 3), s. 21(1)
- F1688Words in s. 421(6) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(4)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1689S. 345(3)-(5) omitted (with effect in accordance with s. 28(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 28(2)(b)
- F1690Words in s. 413(3) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 11
- F1691S. 1221(1)(i) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 29 paras. 38, 52
- C232S. 625 excluded by S.I. 2006/3296, reg. 19(4) (as substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), regs. 1(1), 10(3))
- F1692S. 1058(1)(b) and the word immediately preceding it omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 15(2)
- F1693Sch. 1 para. 704 omitted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 3 para. 18
- F1694Words in s. 885 heading substituted (with effect in accordance with s. 70(7)(8) of the commencing Act) by Finance Act 2009 (c. 10), s. 70(6)(c)
- F1695Words in Sch. 2 para. 146(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 703(2)(a)(i) (with Sch. 2)
- F1696Words in s. 625(7) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 141 (with Sch. 9 paras. 1-9, 22)
- F1697S. 465(3)(zza) inserted (with effect in accordance with Sch. 20 para. 10(b) of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 7(3)
- F1698S. 903 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 180
- F1699Word in s. 845(4)(d) omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(3)(a)
- F1700Words in s. 1153(8)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 193(5)(a)
- F1701Words in s. 132(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 598 (with Sch. 2)
- F1702S. 931W(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 184
- F1703S. 1310(4)(zb) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(6)
- F1704Sch. 1 para. 695 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1705Word in s. 1293(2)(a) omitted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 2 para. 47(4)(b)
- F1706Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(37) (with Sch. 2)
- F1707Words in s. 1167(3)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 204
- F1708Words in s. 1262(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 691(2)(a) (with Sch. 2)
- F1709S. 793A inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 25, 35 (with Sch. 5 para. 36)
- F1710Word in s. 400(1)(a) substituted (with effect in accordance with Sch. 14 para. 8 of the amending Act) by Finance Act 2010 (c. 13), Sch. 14 para. 5(3)(b) (with Sch. 14 para. 9)
- F1711Sch. 1 para. 683 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)
- F1712Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- C233S. 1217LB modified by 2010 c. 4, s. 357UE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- F1713Words in s. 1217SA(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 44(3)(a)
- F1714Words in Sch. 4 substituted (1.4.2012) by The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012 (S.I. 2012/735), arts. 1, 7 (with art. 4)
- F1715S. 1217RC(4)(5) inserted (1.4.2022 in relation to a concert or series of concerts only where the production process starts on or after that date) by Finance Act 2022 (c. 3), s. 20(4)(5)
- F1716Words in s. 476(1) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 55(b)
- F1717S. 1196 omitted (with effect in accordance with s. 16(5)(6) of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 16(3)
- C234S. 11(2) applied by 2010 c. 8, s. 371VB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F1718Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(31) (with Sch. 2)
- F1719S. 615(2) substituted for s. 615(2)(3) (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 77(3)
- F1720S. 481(4A) inserted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(11)(12)
- F1721Ss. 1025A, 1025B inserted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 45, 47
- F1722Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(b)
- F1723Ss. 330A-330C and cross-heading inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 23
- F1724S. 1163(2)(3) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 14(4)
- F1725Words in s. 688(1) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(16)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1726S. 5(2) substituted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 76(2) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F1727S. 221A inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 600 (with Sch. 2)
- F1728Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(2), 12
- F1729Word in s. 1224(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 4(4)(a), 6
- F1730S. 695(9)(za) inserted (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(6)
- C235S. 441 excluded by 2010 c. 4, s. 938V(a) (as inserted (with effect in accordance with Sch. 20 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 20 para. 3)
- F1731S. 389(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 153
- C236S. 521C applied by 2010 c. 8, s. 371SQ(2) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- C237S. 1124(5)(6) applied by 2010 c. 4, s. 357BJB(7) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
- F1732Sch. 1 para. 282 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)
- F1733S. 1285 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 27
- C238Pt. 3 Ch. 15 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(3)(b)
- F1734S. 1297(2) omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(3), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))
- F1735Words in s. 1319 substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 33
- F1736Words in s. 1011(4)(b) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(d)
- F1737S. 1311 and preceding cross-heading repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 696, Sch. 3 Pt. 1 (with Sch. 2)
- F1738S. 330ZA and cross-heading inserted (6.4.2020) by Finance Act 2020 (c. 14), Sch. 6 paras. 3, 10
- F1739Words in s. 541(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 637(3)(c) (with Sch. 2)
- F1740Words in s. 1248(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 689(b)(ii) (with Sch. 2)
- F1741S. 126 omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 56
- F1742Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(k)
- C239Pt. 5 Ch. 16A modified by 2010 c. 4, s. 676AH(1) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)
- F1743Words in s. 610(3)(b) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 20(4), 35 (with Sch. 5 para. 36)
- C240Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259GE(7) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)
- F1744Words in s. 1163 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 14(5)
- F1745Words in s. 346(1)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 607(b) (with Sch. 2)
- F1746Words in s. 1223(1) renumbered as s. 1223(1)(a) (with effect in accordance with Sch. 2 paras. 7-8 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 2 para. 3(a)
- F1747S. 358(7)(8) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 33(3)
- F1748S. 479(3A) inserted (22.4.2009 retrospective) by Finance Act 2009 (c. 10), s. 42(7)(12)
- F1749Words in s. 1217SB(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 45(3)
- F1750Words in s. 680(2) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(12) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1751S. 550(6) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 para. 37(c), 52
- F1752Words in s. 439(1) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(3)
- F1753Words in s. 1211(1)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 30(2)(a)
- F1754Words in s. 1178 inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 21(a)
- F1755S. 1329(3)(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 paras. 101(4), 105
- F1756Words in s. 1175(3)(a) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 19(4)(a)
- F1757S. 336(4A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 148(3)
- F1758S. 442(1A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 47
- F1759Words in s. 1165(1)(a) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 15
- F1760S. 1221(3)(ia) inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 5 para. 5
- F1761Words in s. 819(3)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(17)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C241S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 31(3)
- F1762Words in s. 488(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 627(2)(b) (with Sch. 2)
- F1763Ss. 599A(3)-(5B) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 8(3)
- F1764S. 608 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 72
- F1765Words in s. 1165(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 202(3)
- F1766S. 301(1A) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 15(3), 35 (with Sch. 5 para. 36); and substituted (6.4.2020) by Finance Act 2020 (c. 14), Sch. 6 paras. 1, 10
- F1767S. 504(1)(aa) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 4(2)(b) (with art. 1(3))
- F1768S. 599A(2)(b) substituted (19.7.2011) for s. 599A(2)(b) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 8(2)(b)
- F1769Words in s. 1129(4)(a) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(5)(b)
- F1770Sch. 1 para. 214 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(i)
- F1771S. 890 cross-heading omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(8)
- F1772S. 931RA and cross-heading inserted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(4)
- F1773Words in s. 51(1)(b)(i) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 46
- F1774Ss. 328A-328H omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 21
- F1775S. 328(6) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 20(7)
- F1776Words in s. 599B(4)(b) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 64
- F1777Word in s. 504(1)(a) substituted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 4(2)(a) (with art. 1(3))
- F1778Words in s. 390(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 154(3)(c)
- F1779Words in Sch. 2 para. 137(1)(c) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 59(a)
- F1780S. 334(5) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 17(5), 35 (with Sch. 5 para. 36)
- F1781Words in s. 847(5)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 658 (with Sch. 2)
- F1782Words in s. 191(1) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 51
- F1783Words in s. 1217RH(3)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 143
- F1784Word in s. 699(3)(a) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 171(a)
- F1785Words in s. 133H(2) inserted (5.4.2022 with application from 1.1.2022) by The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 (S.I. 2022/286), regs. 1(2)(3), 5(3)
- F1786Sch. 4 entry omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 32(a)
- C242Pt. 5 Ch. 4 excluded by S.I. 2006/3296, reg. 19(2) (as substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), regs. 1(1), 10(3))
- F1787Words in s. 721(3) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 145(1), (2) (with Sch. 9 paras. 1-9, 22)
- F1788Words in s. 999(6) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 142(4), 146 (with Sch. 8 paras. 147-157)
- F1789Words in s. 5(2A) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 110(2)
- F1790S. 987(3) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 76(4), 89 (with Sch. 8 paras. 90-96)
- F1791S. 772(1)(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 646 (with Sch. 2)
- F1792Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(41) (with Sch. 2)
- F1793S. 1007A inserted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 42, 47
- F1794Word in s. 892(2)(b) omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(10)(b)
- F1795Words in s. 446(6) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 134(2) (with Sch. 9 paras. 1-9, 22)
- C243S. 10 modified (17.7.2012) by Finance Act 2012 (c. 14), s. 149(2) (with s. 147, Sch. 17)
- F1796Words in s. 1217DB(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 37(3)
- C244S. 585 applied by 2010 c. 8, s. 493 (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))
- C245S. 336 excluded (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 33(3)(b)
- C246S. 464(1) excluded by 2010 c. 4, s. 357YV(2) (as inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(3))
- F1797S. 1216AC(2A) inserted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(4)
- F1798S. 506(1)(a)(ab) substituted for s. 506(1)(a) (with effect in accordance with art. 1(3) of the amending S.I.) by Alternative Finance Arrangements (Amendment) Order 2009 (S.I. 2009/2568), arts. 1(2), 3(3)
- F1799Words in s. 313(1) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 7(2)
- F1800S. 18F(7)(8) inserted (1.1.2013) by Finance Act 2012 (c. 14), Sch. 20 para. 5(5), 55(1)
- F1801S. 465B and cross-heading inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 52
- C247S. 12(7) applied by 2004 c. 12, s. 196J(3) (as inserted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 15 (with Sch. 13 Pt. 4))
- F1802Words in s. 631(2) omitted (with effect in accordance with s. 28(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 28(3)(a)
- F1803S. 698 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 93
- F1804Words in s. 371(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 609(2)(c) (with Sch. 2)
- F1805Words in s. 421(7) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(4)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1806Words in s. 1048(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 667(2)(a) (with Sch. 2)
- F1807Words in s. 715(2) substituted (with effect in accordance with Sch. 9 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 9 para. 3
- F1808S. 606(4A)-(5) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 68(6)
- F1809Words in Pt. 14 Ch. 2 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 8
- F1810S. 1000(4) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 187(3)
- F1811Words in s. 792(6) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 23(3), 35 (with Sch. 5 para. 36)
- F1812Words in s. 56(5)(a) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 143(a)
- F1813S. 595(8) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 62(4)
- F1814Words in s. 141A heading substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 1 para. 22 (with Sch. 1 paras. 30-34)
- F1815Words in s. 410(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 131(2) (with Sch. 9 paras. 1-9, 22)
- F1816Words in s. 712(1) inserted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(2)
- F1817Word in s. 550(4) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 29 paras. 37(a), 52
- C248Pt. 2 Ch. 3 applied by 2007 c. 3, s. 835A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 706 (with Sch. 2 Pts. 1, 2))
- C249S. 1056 applied by 2010 c. 4, s. 357PC (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
- C250Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259GD(8) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)
- C251Pt. 2 Ch. 3 applied by 1970 c. 9, s. 109A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 308 (with Sch. 2 Pts. 1, 2))
- C252Act modified by S.I. 2006/3296, reg. 15 (as amended (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), reg. 10(1)(4))
- C253Pt. 2 Ch. 3 applied by 1992 c. 12, s. 286A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 384 (with Sch. 2 Pts. 1, 2))
- C254S. 10(1) modified by S.I. 2006/3296, reg. 15(1)(2) (as amended (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), regs. 1(1), 10(1)(4))
- F1818Words in s. 1126(3) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(4)(b), 20
- F1819Words in Sch. 2 para. 122 cross-heading inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 7(a), 20
- F1820Words in Sch. 4 inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 8, 20
- F1821Words in s. 1126(1) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(4)(b), 20
- F1822S. 951(5A)-(5C) substituted for s. 951(5) (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 7(2)(b), 14(2)(b)
- F1823S. 1125(1A)(1B) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(c), 20
- F1824Words in s. 951(1)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 7(2)(a), 14(2)(b)
- F1825S. 1125(1)(aa)(ab) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(b)(iii), 20
- F1826Words in s. 962(4) substituted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 9(b), 14(2)(b)
- F1827Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15; and words in s. 1071(7) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(k)
- F1828Words in s. 1119(1) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 16(1)(a), 20
- F1829Word in s. 963(1) omitted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 8(3)(a), 14(2)(b)
- F1830Words in s. 1126B(1) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(7)(a)(i), 20
- F1831Words in s. 1126B(2)(a) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(7)(b)(i), 20
- F1832S. 1126ZA inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(5), 20
- F1833Words in s. 1125(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(b)(i), 20
- F1834S. 946 substituted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 6(4), 14(2)(b)
- F1835S. 1139A inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 18(2), 20
- F1836Words in s. 1126(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(4)(b), 20
- F1837Pt. 13 Ch. 3 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 14; and words in s. 1067(5) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(j)
- F1838Word in s. 362(1)(b) omitted (with effect in accordance with s. 23(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 23(2)(a)(ii)
- F1839Words in s. 56 heading omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) ) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 47(7)
- F1840S. 963(3)(b) and word omitted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 8(4)(b), 14(2)(b)
- F1841Words in s. 1005 inserted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 41(a), 47
- F1842S. 1054A inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 2(5), 20
- F1843Words in s. 1119(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 16(1)(b), 20
- F1844S. 1126B(4)(aa) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(7)(c), 20
- F1845S. 1045A inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 2(3), 20
- F1846Words in s. 1126 heading inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(4)(a), 20
- F1847Words in s. 1126B(2)(b) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(7)(b)(ii), 20
- F1848Pt. 13 Ch. 5 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 16; and words in s. 1077(6) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(m)
- F1849Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15; and words in s. 1072(8) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(l)
- F1850Pt. 13 Ch. 5 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 16; and words in s. 1078(7) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(n)
- F1851S. 989(6A)(6B) inserted (with effect in relation to payments made on or after 24.3.2010) by Finance Act 2010 (c. 13), s. 42(6)(8)
- F1852Word in s. 845(4)(ca) omitted (with effect in accordance with s. 61(6) of the amending Act) by Finance Act 2013 (c. 29), s. 61(4)(a)
- F1853S. 845(4)(e) and word inserted (with effect in accordance with s. 61(6) of the amending Act) by Finance Act 2013 (c. 29), s. 61(4)(b)
- F1854Words in Sch. 2 para. 122(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 7(b), 20
- F1855Words in s. 941(2) omitted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 6(2), 14(2)(b)
- F1856Word in s. 936(5) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 8(2), 14(2)(b)
- F1857S. 963(3A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 8(4)(c), 14(2)(b)
- F1858Words in s. 1125 heading inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(a), 20
- F1859S. 989(1)(aa) inserted (with effect in relation to payments made on or after 24.3.2010) by Finance Act 2010 (c. 13), s. 42(5)(8)
- F1860S. 1017(2)-(4) omitted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 9 paras. 31, 47
- F1861S. 1120(6A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 16(2)(a), 20
- F1862Sch. 1 para. 215 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 9(f), 12 and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1863Words in s. 1126A heading inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(6), 20
- F1864Words in s. 942(3) omitted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 6(3), 14(2)(b)
- F1865Words in s. 1120(7) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 16(2)(b), 20
- F1866Word in s. 1125(1)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(b)(ii), 20
- F1867Ss. 1142A, 1142B inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 2(6), 20 Edit
- F1868S. 419(6A) inserted (19.7.2011) (with effect in accordance with s. 29(3)(4) of the amending Act) by virture of Finance Act 2011 (c. 11), s. 29(2)
- F1869Words in s. 19(2) substituted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 76(8)(a) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F1870Words in s. 1126(5) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(4)(b), 20
- F1871Ss. 1120A, 1120B inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 16(3), 20
- F1872Words in s. 1125 cross-heading inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(2), 20
- F1873Words in s. 963(1) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 7(4)(a), 14(2)(b)
- F1874S. 962A inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 7(3), 14(2)(b)
- F1875Words in s. 1217C(2)(c) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(6)(a)
- F1876Words in s. 1126(6) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(4)(b), 20
- F1877S. 961A inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 6(5), 14(2)(b)
- F1878S. 418(2) words inserted (19.7.2011) (with effect in accordance with s. 29(3)(4) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 29(1)
- F1879Words in s. 962(3) substituted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 9(a), 14(2)(b)
- F1880Word in s. 1126B(1) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(7)(a)(ii), 20
- F1881Words in s. 1134(3)(c) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 6(b), 20
- F1882Words in s. 1126(4) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(4)(b), 20
- F1883Words in s. 1005 substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 41(b), 47
- F1884Word in s. 936(4) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 8(2), 14(2)(b)
- C255Pt. 17 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 291
- F1885S. 130A inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 32(1)
- F1886S. 323B inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 32(3)
- F1887S. 457(2A) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 27(3)
- F1888Words in s. 457(1) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 27(2)
- F1889S. 465B(9)(da) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 32(4)
- C256S. 1217K(4) modified (temp.) (with application in accordance with s. 17(1)-(3) of the amending Act) by Finance Act 2022 (c. 3), s. 17(1)-(3) (as amended (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 14(1)(a)(2)(a))
- C257S. 1217RG(4) modified (temp.) (with application in accordance with s. 19(1)-(3) of the amending Act) by Finance Act 2022 (c. 3), s. 19(1)-(3) (as amended (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 14(1)(b)(2)(b))
- C258S. 1218ZCH(4) modified (temp.) (with application in accordance with s. 21(1)-(3) of the amending Act) by Finance Act 2022 (c. 3), s. 21(1)-(3) (as amended (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 14(1)(c)(2)(c))
- F1890S. 1207(3A) inserted by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 20(2)(a) (as amended (18.10.2023) by S.I. 2023/1108, regs. 1(2), 3(2))
- F1891S. 1216CN(3A) inserted by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 20(3)(a) (as amended (18.10.2023) by S.I. 2023/1108, regs. 1(2), 3(2))
- F1892S. 1217CN(3A) inserted by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 20(4)(a) (as amended (18.10.2023) by S.I. 2023/1108, regs. 1(2), 3(2))
- F1893Words in s. 322(5A) inserted (31.12.2023) by The Resolution of Central Counterparties (Modified Application of Corporate Law and Consequential Amendments) Regulations 2023 (S.I. 2023/1313), regs. 1(2), 12
- C259S. 812 applied (with modifications) by S.I. 2007/1050, regs. 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))
- F1894Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)
- F1895Word in s. 1217GB heading substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(1)(a) (with Sch. 3 para. 11)
- F1896Word in s. 1217RB heading substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(1)(a) (with Sch. 4 para. 11)
- F1897Word in s. 1218ZCC heading substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(a) (with Sch. 5 para. 10)
- F1898Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 5(4) (with Sch. 2 paras. 16(1), 17-25)
- F1899Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 3 para. 5(4)(a) (with Sch. 3 para. 11)
- F1900Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(4)(b) (with Sch. 3 para. 11)
- F1901Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 5(4)(a) (with Sch. 4 para. 11)
- F1902Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(4)(b) (with Sch. 4 para. 11)
- F1903Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 5 para. 4(4)(a) (with Sch. 5 para. 10)
- F1904Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(4)(b) (with Sch. 5 para. 10)
- F1905S. 807A substituted for ss. 808-808E (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 5(2) (with Sch. 2 paras. 16(1), 17-25)
- F1906S. 1142C inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(16), 16 (with Sch. 1 paras. 17, 18)
- F1907S. 1142D inserted (with effect in accordance with Sch. 1 para. 17(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(17), 16 (with Sch. 1 para. 18)
- F1908S. 1142E inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(18), 16 (with Sch. 1 para. 18)
- F1909S. 1217KD and cross-heading inserted (with effect in accordance with Sch. 3 para. 10(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 10(1)
- F1910S. 1217RKA and cross-heading inserted (with effect in accordance with Sch. 4 para. 10(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 10(1)
- F1911S. 1040ZA(A1) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 5(3) (with Sch. 2 paras. 16(1), 17-25)
- F1912Word in s. 1217FA(2) substituted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 2(2)(a)
- F1913S. 1217FA(2)(bb) inserted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 2(2)(c)
- F1914S. 1217FA(3A) omitted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 3 para. 2(3)
- F1915S. 1217FA(2)(a) substituted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 2(2)(b)
- F1916Word in s. 1217G(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(2)(a) (with Sch. 3 para. 11)
- F1917S. 1217GB(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(1)(c) (with Sch. 3 para. 11)
- F1918Words in s. 1217GB(3) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(1)(d) (with Sch. 3 para. 11)
- F1919Word in s. 1217GB(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(1)(b)(i) (with Sch. 3 para. 11)
- F1920Word in s. 1217GB(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(1)(b)(ii) (with Sch. 3 para. 11)
- F1921Word in s. 1217GB(5) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(1)(e) (with Sch. 3 para. 11)
- F1922Words in s. 1217GC(2)(a) substituted (with effect in accordance with Sch. 3 para. 3(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 3(1)
- F1923Words in s. 1217IC(3) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 4
- F1924Word in s. 1217J(2) substituted (with effect in accordance with Sch. 3 para. 12(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 6(1) (with Sch. 3 para. 12)
- F1925Word in s. 1217J(3) substituted (with effect in accordance with Sch. 3 para. 12(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 6(1) (with Sch. 3 para. 12)
- F1926S. 1217JA(3)-(10) inserted (with effect in accordance with Sch. 3 para. 7(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 7(3)
- F1927Words in s. 1217JA(2)(b) substituted (with effect in accordance with Sch. 3 para. 8(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 8(1)(b)
- F1928Words in s. 1217JA(1)(b) inserted (with effect in accordance with Sch. 3 para. 7(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 7(2)
- F1929S. 1217KB(4A) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 9
- F1930Word in s. 1217N(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(2)(b) (with Sch. 3 para. 11)
- F1931Word in s. 1217NA(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(2)(c) (with Sch. 3 para. 11)
- F1932Word in s. 1217NA(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(2)(c) (with Sch. 3 para. 11)
- F1933Word in s. 1217NA(3) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(2)(c) (with Sch. 3 para. 11)
- F1934Words in s. 1217OB omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 3 para. 5(3)(a) (with Sch. 3 para. 11)
- F1935Words in s. 1217OB inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(3)(b) (with Sch. 3 para. 11)
- F1936S. 1217QA(1)(a)(b) inserted (with effect in accordance with Sch. 4 para. 2(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 2(1)
- F1937Words in s. 1217QD(3) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 4
- F1938Word in s. 1217RA(2)(d) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(2)(a) (with Sch. 4 para. 11)
- F1939Word in s. 1217RA(4)(d) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(2)(a) (with Sch. 4 para. 11)
- F1940S. 1217RB(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(1)(c) (with Sch. 4 para. 11)
- F1941Words in s. 1217RB(3) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(1)(d) (with Sch. 4 para. 11)
- F1942Word in s. 1217RB(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(1)(b)(i) (with Sch. 4 para. 11)
- F1943Word in s. 1217RB(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(1)(b)(ii) (with Sch. 4 para. 11)
- F1944Word in s. 1217RB(5) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(1)(e) (with Sch. 4 para. 11)
- F1945Words in s. 1217RC(3)(a) substituted (with effect in accordance with Sch. 4 para. 3(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 3(1)
- F1946Word in s. 1217RE(2) substituted (with effect in accordance with Sch. 4 para. 12(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 6(1) (with Sch. 4 para. 12)
- F1947Word in s. 1217RE(3) substituted (with effect in accordance with Sch. 4 para. 12(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 6(1) (with Sch. 4 para. 12)
- F1948S. 1217RF(3)-(10) inserted (with effect in accordance with Sch. 4 para. 7(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 7(3)
- F1949Words in s. 1217RF(2) substituted (with effect in accordance with Sch. 4 para. 8(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 8(1)(a)
- F1950S. 1217RF(2)(za)(zb) inserted (with effect in accordance with Sch. 4 para. 8(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 8(1)(b)
- F1951Word in s. 1217RF(1)(a) omitted (with effect in accordance with Sch. 4 para. 7(4) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 7(2)(a)
- F1952S. 1217RF(1)(c) and word inserted (with effect in accordance with Sch. 4 para. 7(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 7(2)(b)
- F1953S. 1217RI(4A) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 9
- F1954Word in s. 1217T(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(2)(b) (with Sch. 4 para. 11)
- F1955Word in s. 1217TA(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(2)(c) (with Sch. 4 para. 11)
- F1956Word in s. 1217TA(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(2)(c) (with Sch. 4 para. 11)
- F1957Word in s. 1217TA(3) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(2)(c) (with Sch. 4 para. 11)
- F1958Words in s. 1217U omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 5(3)(a) (with Sch. 4 para. 11)
- F1959Words in s. 1217U inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(3)(b) (with Sch. 4 para. 11)
- F1960S. 1218ZAA(4A) inserted (with effect in accordance with Sch. 5 para. 2(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 2(1)
- F1961Word in s. 1218ZCA(5) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(2)(a) (with Sch. 5 para. 10)
- F1962S. 1218ZCC(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(c) (with Sch. 5 para. 10)
- F1963Words in s. 1218ZCC(3) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(d) (with Sch. 5 para. 10)
- F1964Word in s. 1218ZCC(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(b)(i) (with Sch. 5 para. 10)
- F1965Word in s. 1218ZCC(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(b)(ii) (with Sch. 5 para. 10)
- F1966Word in s. 1218ZCC(5) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(e) (with Sch. 5 para. 10)
- F1967Words in s. 1218ZCD(7)(a) substituted (with effect in accordance with Sch. 5 para. 3(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 3(1)
- F1968Word in s. 1218ZCF(2) substituted (with effect in accordance with Sch. 5 para. 11(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 5(1) (with Sch. 5 para. 11)
- F1969Word in s. 1218ZCF(3) substituted (with effect in accordance with Sch. 5 para. 11(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 5(1) (with Sch. 5 para. 11)
- F1970S. 1218ZCG(2A)-(2H) inserted (with effect in accordance with Sch. 5 para. 6(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 6(3)
- F1971S. 1218ZCG(1)(ba) inserted (with effect in accordance with Sch. 5 para. 6(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 6(2)
- F1972Words in s. 1218ZCG(2) substituted (with effect in accordance with Sch. 5 para. 7(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 7(1)
- F1973S. 1218ZCJ(4A) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 8
- F1974Word in s. 1218ZE(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(2)(b) (with Sch. 5 para. 10)
- F1975Word in s. 1218ZEA(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(2)(c) (with Sch. 5 para. 10)
- F1976Word in s. 1218ZEA(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(2)(c) (with Sch. 5 para. 10)
- F1977Word in s. 1218ZEA(3) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(2)(c) (with Sch. 5 para. 10)
- F1978Words in s. 1218ZFA omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 5 para. 4(3)(a) (with Sch. 5 para. 10)
- F1979Words in s. 1218ZFA inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(3)(b) (with Sch. 5 para. 10)
- F1980S. 1218ZCLA and cross-heading inserted (with effect in accordance with Sch. 5 para. 9(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 9(1)
- C260S. 1142B modified (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 16, 19; S.I. 2024/286, reg. 2
- F1981Pt. 3 Ch. 6A omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1982Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1983Pt. 13 Ch. 1A inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 5, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1984Pt. 13 Ch. 2 heading substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(2), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1985Pt. 13 Ch. 6 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 7, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1986Pt. 13 Ch. 8 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 8, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1987S. 1133 and cross-heading substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(7), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1988Word in s. 1134 heading substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1989S. 1060 heading substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(14)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1990S. 1142 heading substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(14)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1991Ss. 1058A-1058D omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(13), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1992Ss. 1052-1053A substituted for ss. 1052-1053 (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(9), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1993S. 1045ZA inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(6), 16 (with Sch. 1 paras. 18, 21); S.I. 2024/286, reg. 2
- C261S. 1045ZA(2)(3) modified (22.2.2024) by Finance Act 2024 (c. 3), Sch. 1 para. 21(3)(4) (as amended (with effect in accordance with s. 30(2) of the amending Act) by Finance Act 2025 (c. 8), s. 30(1))
- F1994S. 1062A inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(15), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1995S. 1140A inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(13), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1996S. 1132A inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(6), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1997Ss. 1138A, 1138B inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(12), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F1998Words in Sch. 4 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(10)(a), 16; S.I. 2024/286, reg. 2
- F1999Words in Sch. 4 inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(10)(b), 16; S.I. 2024/286, reg. 2
- F2000S. 1142(5)(6) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(14)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2001S. 934(1A)(1B) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(2), 14(3)(b)
- F2002Words in s. 941(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(3), 14(3)(b)
- F2003Words in s. 942(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(4), 14(3)(b)
- F2004S. 962(3A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(5)(b), 14(3)(b)
- F2005Words in s. 962(3) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(5)(a), 14(3)(b)
- F2006S. 962A(3A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(6)(b), 14(3)(b)
- F2007Words in s. 962A(3) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(6)(a), 14(3)(b)
- F2008S. 963(1A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(7)(a), 14(3)(b)
- F2009S. 963(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(7)(b), 14(3)(b)
- F2010Words in s. 963(5) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 12(7)(c), 14(3)(b)
- F2011S. 1039 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 4(2), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2012S. 1040 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 4(3), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2013S. 1040A omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 4(4), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2014S. 1043 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(3), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2015S. 1044(2A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(b), 16 (with Sch. 1 paras. 18, 20); S.I. 2024/286, reg. 2
- F2016S. 1044(5A)(5B) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2017Word in s. 1044(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2018Words in s. 1044(6) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(d)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2019Words in s. 1044(6) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(d)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2020Words in s. 1044(7) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(e), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2021S. 1044(9) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(f), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2022S. 1045(2A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(b), 16 (with Sch. 1 paras. 18, 20); S.I. 2024/286, reg. 2
- F2023S. 1045(4A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2024Words in s. 1045(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2025Words in s. 1045(5) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(d)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2026Words in s. 1045(5) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(d)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2027S. 1045(9) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(e), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2028S. 1046 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(7), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2029Words in s. 1051 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(8), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2030Words in s. 1054(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(10)(a)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2031Words in s. 1054(2) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(10)(a)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2032Word in s. 1054(4) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(10)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2033S. 1054(5) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(10)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2034S. 1057 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(11), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2035Word in s. 1058(1)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(a)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2036S. 1058(1)(aa) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(a)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2037S. 1058(3) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(d), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2038S. 1058(2)(b) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2039S. 1058(2)(c) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2040S. 1058(1A)-(1C) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2041S. 1060(4)-(7) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(14)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2042S. 1126B(3) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(2), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2043Word in s. 1128(9) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(3), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2044Word in s. 1129(3) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(4)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2045S. 1129(3)(d) and word inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(4)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2046S. 1131(4) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(5)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2047Words in s. 1131(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(5)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2048S. 1134(1)(a)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2049Word in s. 1134(1)(c) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(c)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2050Word in s. 1134(1)(c) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(c)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2051Word in s. 1134(2) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(d)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2052Word in s. 1134(2)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(d)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2053Word in s. 1134(3) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(e)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2054S. 1134(3)(e) substituted for s.1134(3)(d) (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(e)(iv), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2055Word in s. 1134(3)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(e)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2056Word in s. 1134(3)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(e)(iii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2057Word in s. 1134(4)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(f)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2058Word in s. 1134(4)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(f)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2059Word in s. 1134(4)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(f)(iii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2060S. 1134(5) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(g), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2061Words in s. 1134(6) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(h), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2062Words in s. 1135(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2063Word in s. 1135(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(b)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2064Words in s. 1135(2) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(b)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2065Words in s. 1135(4) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2066S. 1136 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(10), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2067S. 1138 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(11), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2068Words in s. 1142(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(14)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
- F2069Word in s. 1142B(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(15), 16 (with Sch. 1 paras. 18, 19); S.I. 2024/286, reg. 2
- F2070S. 1179DT(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(2)(a), 16; S.I. 2024/286, reg. 2
- F2071S. 1179FL(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(2)(b), 16; S.I. 2024/286, reg. 2
- F2072Words in s. 1195(3A)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(3)(a), 16; S.I. 2024/286, reg. 2
- F2073Words in s. 1195(3A)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(3)(b), 16; S.I. 2024/286, reg. 2
- F2074Words in s. 1216C(4)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(4)(a), 16; S.I. 2024/286, reg. 2
- F2075Words in s. 1216C(4)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(4)(b), 16; S.I. 2024/286, reg. 2
- F2076Words in s. 1217C(4)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(5)(a), 16; S.I. 2024/286, reg. 2
- F2077Words in s. 1217C(4)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(5)(b), 16; S.I. 2024/286, reg. 2
- F2078S. 1217JA(2)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(6)(a), 16; S.I. 2024/286, reg. 2
- F2079Word in s. 1217JA(2)(b) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(6)(b), 16; S.I. 2024/286, reg. 2
- F2080S. 1217RF(2)(za) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(7), 16; S.I. 2024/286, reg. 2
- F2081S. 1218ZCG(2)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(8)(a), 16; S.I. 2024/286, reg. 2
- F2082Word in s. 1218ZCG(2)(b) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(8)(b), 16; S.I. 2024/286, reg. 2
- F2083S. 1310(4)(zc) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(9)(b), 16; S.I. 2024/286, reg. 2
- F2084S. 1310(4)(zzza) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(9)(a), 16; S.I. 2024/286, reg. 2
- C262S. 1138A applied (1.4.2024) by The Research and Development (Chapter 2 Relief) Regulations 2024 (S.I. 2024/348), regs. 1(1), 3 (with reg. 2)
- F2085Words in s. 1217U omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 5(3)(a) (with Sch. 4 para. 11)
- F2086S. 1179DJA inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(2)
- F2087Word in s. 1179DN(1)(b) substituted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(3)
- F2088S. 1179DR renumbered as s. 1179DR(1) (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(4)(a)
- F2089S. 1179DR(2) inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(4)(b)
- F2090S. 1179DV(5A) inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(5)(c)
- F2091Words in s. 1179DV(2)(a) inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(5)(a)
- F2092Words in s. 1179DV(3)(a) inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(5)(b)
- F2093Words in s. 1179DV(6) substituted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(5)(d)
- F2094S. 1218ZCG(1)(c) omitted (24.5.2024) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 18(1)(a)
- F2095Word in s. 1218ZCG(1) omitted (24.5.2024) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 18(1)(b)
- F2096Word in s. 1218ZCG(1)(a) inserted (24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 18(1)(b)
- C263S. 1179DJA(4)(a) modified (30.10.2024) by The Corporation Tax (Certification as Low-Budget Film) Regulations 2024 (S.I. 2024/1009), regs. 1(1), 3
- F2097Pt. 4 Ch. 6 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(5), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2098Words in s. 504 heading inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(a), 4
- F2099Words in s. 515 heading substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(8)(a), 4
- F2100S. 1112J and cross-heading substituted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(3)(9)
- F2101Words in s. 1179DT heading inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 28(2)(a) (with s. 28(6))
- F2102Words in s. 1179FL heading inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 28(4)(a) (with s. 28(6))
- F2103Words in Sch. 4 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(7), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2104S. 504A inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(4), 4
- F2105S. 515A inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(9), 4
- F2106S. 1179EC inserted (with effect in accordance with s. 26(2) of the amending Act) by Finance Act 2025 (c. 8), s. 26(1)(2) (with s. 26(3))
- F2107S. 202(5) omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(2), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2108S. 250A(7) omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(3), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2109S. 252(3) omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(4), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2110Words in s. 501(3)(b) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(2), 4
- F2111Words in s. 504 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(b), 4
- F2112Words in s. 504 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(c), 4
- F2113Words in s. 504 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(d), 4
- F2114Words in s. 504 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(e), 4
- F2115Word in s. 504(6) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(g), 4
- F2116Words in s. 504(1A)(d) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(f), 4
- F2117Word in s. 510(2)(a) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(a)(i), 4
- F2118Word in s. 510(2)(a) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(a)(ii), 4
- F2119Word in s. 510(2)(a) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(a)(iii), 4
- F2120Words in s. 510(6) omitted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(b)(i), 4
- F2121Words in s. 510(6) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(b)(ii), 4
- F2122Words in s. 510(6) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(b)(iii), 4
- F2123Words in s. 512 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(a), 4
- F2124Words in s. 512(2) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(b)(i), 4
- F2125Words in s. 512(2) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(b)(ii), 4
- F2126Words in s. 512(2) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(b)(iii), 4
- F2127Words in s. 512(4) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(c), 4
- F2128Words in s. 514(2) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(7), 4
- F2129S. 515 renumbered as s. 515(1) (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(8)(b), 4
- F2130S. 515(2)-(4) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(8)(c), 4
- F2131S. 748(4) substituted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 5(6)(a), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2132S. 748(5) omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(6)(b), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2133S. 1112A(6) substituted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(2)(9)
- F2134S. 1138A(5) inserted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(4)(b)(9)
- F2135S. 1138A(1)(b) substituted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(4)(a)(9)
- F2136Words in s. 1142E(b) omitted (with effect in accordance with s. 29(9) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 29(5)(9)
- F2137S. 1179AA(7) punctuation mark inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 27(1)(a) (with s. 27(14))
- F2138Words in s. 1179AA(7) renumbered as s. 1179AA(7)(a) (20.3.2025) by Finance Act 2025 (c. 8), s. 27(1)(b) (with s. 27(14))
- F2139S. 1179AA(7)(b) inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 27(1)(c) (with s. 27(14))
- F2140Words in s. 1179AE(2) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 85(2)
- F2141Words in s. 1179DJ(2) substituted for s. 1179DJ(2)(a)(b) (20.3.2025) by virtue of Finance Act 2025 (c. 8), s. 27(3) (with s. 27(14))
- F2142S. 1179DJ(3)(a)(b) substituted (20.3.2025) by virtue of Finance Act 2025 (c. 8), s. 27(4) (with s. 27(14))
- F2143Words in s. 1179DJ(6) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 27(5) (with s. 27(14))
- F2144S. 1179DJ(7)(8) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 27(6) (with s. 27(14)(15))
- F2145Words in s. 1179DJA(9) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 27(12) (with s. 27(14))
- F2146S. 1179DT renumbered as s. 1179DT(1) (20.3.2025) by Finance Act 2025 (c. 8), s. 28(2)(b) (with s. 28(6))
- F2147S. 1179DT(2) inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 28(2)(c) (with s. 28(6))
- F2148S. 1179DX(3) omitted (20.3.2025) by virtue of Finance Act 2025 (c. 8), s. 28(3) (with s. 28(6))
- F2149Words in s. 1179FC(2) substituted for s. 1179FC(2)(a)(b) (20.3.2025) by virtue of Finance Act 2025 (c. 8), s. 27(8) (with s. 27(14))
- F2150S. 1179FC(3)(a)(b) substituted (20.3.2025) by virtue of Finance Act 2025 (c. 8), s. 27(9) (with s. 27(14))
- F2151Words in s. 1179FC(6) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 27(10) (with s. 27(14))
- F2152S. 1179FC(7)(8) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 27(11) (with s. 27(14)(15))
- F2153S. 1179FL renumbered as s. 1179FL(1) (20.3.2025) by Finance Act 2025 (c. 8), s. 28(4)(b) (with s. 28(6))
- F2154S. 1179FL(2) inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 28(4)(c) (with s. 28(6))
- F2155S. 1179FP(3) omitted (20.3.2025) by virtue of Finance Act 2025 (c. 8), s. 28(5) (with s. 28(6))
- F2156Sch. 1 para. 172 repealed (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 7(a), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2157Sch. 1 para. 173 repealed (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 7(a), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F2158Sch. 1 para. 380 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(g), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)
- F2159Sch. 1 para. 477 repealed (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 9(c), 12(3) (with Sch. 5 paras. 15, 18(4), 19)
- F2160Sch. 1 para. 478 repealed (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 9(c), 12(3) (with Sch. 5 paras. 15, 18(4), 19)
- F2161Word in s. 1217K(4)(a) substituted (1.4.2025 in relation to accounting periods beginning on or after that date) by Finance (No. 2) Act 2024 (c. 12), s. 16(1)(a)(3)
- F2162Word in s. 1217K(4)(b) substituted (1.4.2025 in relation to accounting periods beginning on or after that date) by Finance (No. 2) Act 2024 (c. 12), s. 16(1)(b)(3)
- F2163Word in s. 1217RG(4) substituted (1.4.2025 in relation to accounting periods beginning on or after that date) by Finance (No. 2) Act 2024 (c. 12), s. 17(1)(3)
- F2164Word in s. 1218ZCH(4)(a) substituted (1.4.2025 in relation to accounting periods beginning on or after that date) by Finance (No. 2) Act 2024 (c. 12), s. 18(2)(a)(4)
- F2165Word in s. 1218ZCH(4)(b) substituted (1.4.2025 in relation to accounting periods beginning on or after that date) by Finance (No. 2) Act 2024 (c. 12), s. 18(2)(b)(4)
- C264Pt. 5 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(7) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)
- C265Pt. 6 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(7) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)
- C266Pt. 7 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(6) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)
- C267S. 1179CA(1) modified (with effect in accordance with s. 32(4) of the amending Act) by 2009 c. 4, Sch. 2 para. 24A (as inserted by Finance Act 2026 (c. 11), s. 32(2)(4))
- F2166Words in s. 857 heading inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 27(2)(a), 28
- F2167Words in s. 857 heading inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 27(2)(b), 28
- F2168Ss. 449-451 repealed (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(1), 32(1) (with Sch. 6 para. 32(3))
- F2169S. 1305B inserted (with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2026 (c. 11), s. 63
- F2170Words in s. 3(1)(b) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 9(1), 30
- F2171Words in s. 18S substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 2(a), 30
- F2172Words in s. 18S substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 2(b), 30
- F2173Word in s. 19(5) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 3(b), 30
- F2174Word in s. 19(2)(b) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 3(a), 30
- F2175S. 20(1A)-(1E) substituted for s. 20(1)(2) (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 4, 30
- F2176S. 20(3) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 18(2), 30
- F2177Words in s. 21(1) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 5(2)(a), 30
- F2178Words in s. 21(1) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 5(2)(b), 30
- F2179S. 21(3) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 5(3), 30
- F2180S. 22 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 6(a), 30
- F2181S. 23 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 6(b), 30
- F2182Words in s. 24(2) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 7(a), 30
- F2183S. 24(4) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 7(b), 30
- F2184S. 24(5) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 7(b), 30
- F2185S. 24(6) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 7(b), 30
- F2186S. 25 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 8(a), 30
- F2187S. 26 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 8(b), 30
- F2188S. 27 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 8(c), 30
- F2189S. 28 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 8(d), 30
- F2190S. 29 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 8(e), 30
- F2191S. 30 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 8(f), 30
- F2192S. 31 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 8(g), 30
- F2193S. 32 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 8(h), 30
- F2194Words in s. 105(6) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 24
- F2195Words in s. 440(2)(c) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(4)(a), 32(1) (with Sch. 6 para. 32(3))
- F2196Words in s. 444(6) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(4)(b), 32(1) (with Sch. 6 para. 32(3))
- F2197S. 445(1) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 21(2), 32(1)
- F2198S. 445(2)(b) and word omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 30(2), 32(1) (with Sch. 6 para. 32(3))
- F2199S. 445(3) omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 21(3), 32(1)
- F2200S. 445(3A) omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 21(3), 32(1)
- F2201S. 446(8)-(20) substituted for s. 446(8) (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 22(1), 32(1)
- F2202S. 447 repealed (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(1), 32(1) (with Sch. 6 para. 32(3))
- F2203Words in s. 452(4) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(d)(iii), 32(1) (with Sch. 6 para. 32(3))
- F2204Words in s. 452(5) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(e)(iii), 32(1) (with Sch. 6 para. 32(3))
- F2205S. 452(1)(a) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(a), 32(1) (with Sch. 6 para. 32(3))
- F2206Words in s. 452(3)(a) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(c)(ii), 32(1) (with Sch. 6 para. 32(3))
- F2207Words in s. 452(3) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(c)(i), 32(1) (with Sch. 6 para. 32(3))
- F2208Words in s. 452(4) omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(d)(i), 32(1) (with Sch. 6 para. 32(3))
- F2209Word in s. 452(4) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(d)(ii), 32(1) (with Sch. 6 para. 32(3))
- F2210Words in s. 452(5) omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(e)(i), 32(1) (with Sch. 6 para. 32(3))
- F2211Word in s. 452(5) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(e)(ii), 32(1) (with Sch. 6 para. 32(3))
- F2212Word in s. 452(5A) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(f), 32(1) (with Sch. 6 para. 32(3))
- F2213Words in s. 452(2) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(3)(b), 32(1) (with Sch. 6 para. 32(3))
- F2214S. 604(3A) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 23(2), 32(1)
- F2215S. 693(6)-(18) substituted for s. 693(6) (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 22(2), 32(1)
- F2216S. 694 repealed (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(1), 32(1) (with Sch. 6 para. 32(3))
- F2217S. 739(1B) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 24(2), 28
- F2218S. 739(3)(4) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 24(3), 28
- F2219S. 845(4ZA)-(4ZG) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 25(3), 28
- F2220S. 845(6)(7) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 25(4), 28
- F2221S. 845(4)(a) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 25(2), 28
- F2222S. 846 substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 25(5), 28
- F2223S. 849AB(1A)-(1F) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 26(2), 28
- F2224S. 849AB(6)(a) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 26(3), 28
- F2225Words in s. 849AB(12) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 26(4), 28
- F2226S. 849AC omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 26(5), 28
- F2227Words in s. 857(1)(a) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 27(3)(a), 28
- F2228Words in s. 857(1)(b) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 27(3)(b), 28
- F2229Words in s. 857(2) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 27(4), 28
- F2230S. 1042N(5)(6) inserted (with effect in accordance with s. 31(3) of the amending Act) by Finance Act 2026 (c. 11), s. 31(1)(3)
- F2231Words in s. 1138A(1)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2026 (c. 11), s. 34(1)(2)
- F2232S. 1179CE(5)(6) inserted (with effect in accordance with s. 31(3) of the amending Act) by Finance Act 2026 (c. 11), s. 31(2)(3)
- F2233S. 1179EC(6A)(6B) inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2026 (c. 11), s. 33(5)(6)
- F2234Word in s. 1179EC(2) omitted (with effect in accordance with s. 33(6) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 33(2)(a)(6)
- F2235S. 1179EC(2)(aa) inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2026 (c. 11), s. 33(2)(b)(6)
- F2236Words in s. 1179EC(2)(b) omitted (with effect in accordance with s. 33(6) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 33(2)(c)(i)(6)
- F2237Words in s. 1179EC(2)(b) substituted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2026 (c. 11), s. 33(2)(c)(ii)(6)
- F2238S. 1179EC(3)(b)(i) substituted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2026 (c. 11), s. 33(3)(6)
- F2239Words in s. 1179EC(4) substituted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2026 (c. 11), s. 33(4)(a)(6)
- F2240Words in s. 1179EC(4) omitted (with effect in accordance with s. 33(6) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 33(4)(b)(i)(6)
- F2241Words in s. 1179EC(4) omitted (with effect in accordance with s. 33(6) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 33(4)(b)(ii)(6)
- F2242S. A1(2)(ga) inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 2
- F2243S. 320(3A) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 23(1), 32(1)
- F2244S. 1303(3) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 36(b); S.I. 2022/1278, reg. 2(3)(4)(c); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3
- F2245Words in s. 1303 heading substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 36(a); S.I. 2022/1278, reg. 2(3)(4)(c); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3