Changes made by Corporation Tax Act 2009
2009 c. 4
Made to Income Tax (Trading and Other Income) Act 2005
179 changes. All changes made by Corporation Tax Act 2009
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| Sch. 1 para. 230 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 80(2) | word substituted | Sch. 1 para. 599 | 1 Apr 2009 | Written in |
| s. 290(5)(b) | words inserted | Sch. 1 para. 619(4)(b) | 1 Apr 2009 | Written in |
| s. 356 title | words substituted | Sch. 1 para. 629(5) | 1 Apr 2009 | Written in |
| s. 155(1) | words repealed | Sch. 1 para. 601(2) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 158(1)(d) | word substituted | Sch. 1 para. 602 | 1 Apr 2009 | Written in |
| s. 839(3A) | inserted | Sch. 1 para. 637(4) | 1 Apr 2009 | Written in |
| s. 419(2)(b) | substituted | Sch. 1 para. 631 | 1 Apr 2009 | Written in |
| s. 860(1A) | inserted | Sch. 1 para. 641(2) | 1 Apr 2009 | Written in |
| s. 49(2)(b) | words inserted | Sch. 1 para. 590 | 1 Apr 2009 | Written in |
| s. 862(1)(2) | substituted | Sch. 1 para. 643(2) | 1 Apr 2009 | Written in |
| s. 671(6) | words added | Sch. 1 para. 634(b) | 1 Apr 2009 | Written in |
| Sch. 1 para. 234-236 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 290(2) | words substituted | Sch. 1 para. 619(2) | 1 Apr 2009 | Written in |
| s. 170(3)(b) | words substituted | Sch. 1 para. 603 | 1 Apr 2009 | Written in |
| s. 288(4) | words substituted | Sch. 1 para. 618(2)(a) | 1 Apr 2009 | Written in |
| s. 466(3) | words substituted | Sch. 1 para. 632 | 1 Apr 2009 | Written in |
| s. 48(4)(a) | words repealed | Sch. 1 para. 589(3) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 172 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 861 | modified | s. 1271(5)(b) | 1 Apr 2009 | Written in |
| Sch. 1 para. 6 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 176(1)(a) | words inserted | Sch. 1 para. 606 | 1 Apr 2009 | Written in |
| s. 246(2) | words substituted | Sch. 1 para. 612 | 1 Apr 2009 | Written in |
| s. 299(1)(b) | word substituted | Sch. 1 para. 625 | 1 Apr 2009 | Written in |
| s. 293(6) | words inserted | Sch. 1 para. 620(3) | 1 Apr 2009 | Written in |
| s. 66 title | words inserted | Sch. 1 para. 594 | 1 Apr 2009 | Written in |
| Sch. 1 para. 327 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 288(6) | word repealed | Sch. 1 para. 618(3)(a) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 287(4)(c)(d) | inserted | Sch. 1 para. 617(3)(c) | 1 Apr 2009 | Written in |
| s. 290(3) | substituted | Sch. 1 para. 619(3) | 1 Apr 2009 | Written in |
| Sch. 1 para. 583(6) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 862(7) | repealed | Sch. 1 para. 643(3) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 248 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 107 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 155(3) | words inserted | Sch. 1 para. 601(4) | 1 Apr 2009 | Written in |
| Sch. 1 para. 31 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 79(2) | repealed | Sch. 1 para. 597 Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 177(1)(a) | words inserted | Sch. 1 para. 607 | 1 Apr 2009 | Written in |
| s. 839(1) | words substituted | Sch. 1 para. 637(2) | 1 Apr 2009 | Written in |
| s. 862(3) | repealed | Sch. 1 para. 643(3) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 189 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 754(1) | words substituted | Sch. 1 para. 636 | 1 Apr 2009 | Written in |
| s. 290(5)(a) | words inserted | Sch. 1 para. 619(4)(a) | 1 Apr 2009 | Written in |
| Sch. 1 para. 576 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 194(7)(a) | words substituted | Sch. 1 para. 611(a) | 1 Apr 2009 | Written in |
| Sch. 1 para. 182 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 251 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 180(1) | words inserted | Sch. 1 para. 609(2) | 1 Apr 2009 | Written in |
| Sch. 1 para. 90 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 276(3) | word substituted | Sch. 1 para. 614 | 1 Apr 2009 | Written in |
| s. 155(2) | substituted | Sch. 1 para. 601(3) | 1 Apr 2009 | Written in |
| s. 860(3) | words inserted | Sch. 1 para. 641(3)(b) | 1 Apr 2009 | Written in |
| s. 155(3A) | inserted | Sch. 1 para. 601(5) | 1 Apr 2009 | Written in |
| Sch. 1 para. 290 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 839(3) | word substituted | Sch. 1 para. 637(3)(a) | 1 Apr 2009 | Written in |
| s. 287(4)(b) | words substituted | Sch. 1 para. 617(3)(b) | 1 Apr 2009 | Written in |
| s. 67(3)(a) | words inserted | Sch. 1 para. 595(2) | 1 Apr 2009 | Written in |
| s. 65(1)(a) | words substituted | Sch. 1 para. 593 | 1 Apr 2009 | Written in |
| Sch. 1 para. 34(2)(b) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 250 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 239 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 281 title | word substituted | Sch. 1 para. 616 | 1 Apr 2009 | Written in |
| s. 304(4) | words substituted | Sch. 1 para. 627(3) | 1 Apr 2009 | Written in |
| s. 413(4)(b) | substituted | Sch. 1 para. 630 | 1 Apr 2009 | Written in |
| s. 60(6) | words inserted | Sch. 1 para. 591 | 1 Apr 2009 | Written in |
| s. 287(4) | words substituted | Sch. 1 para. 617(3)(d) | 1 Apr 2009 | Written in |
| Sch. 1 para. 9(2)(3) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 207-209 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 296(1)(a) | words inserted | Sch. 1 para. 623 | 1 Apr 2009 | Written in |
| s. 64(1) | substituted | Sch. 1 para. 592(2) | 1 Apr 2009 | Written in |
| s. 303(2A) | inserted | Sch. 1 para. 626(3) | 1 Apr 2009 | Written in |
| Sch. 1 para. 335 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 881 | repealed | Sch. 1 para. 644 Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 22(2)(b) | words substituted | Sch. 1 para. 588 | 1 Apr 2009 | Written in |
| s. 861 | substituted | Sch. 1 para. 642 | 1 Apr 2009 | Written in |
| Sch. 1 para. 77-85 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 46 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 488 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 293(1) | substituted | Sch. 1 para. 620(2) | 1 Apr 2009 | Written in |
| s. 288(4) | word inserted | Sch. 1 para. 618(2)(b) | 1 Apr 2009 | Written in |
| s. 295(2)(b)(3) | substituted for s. 295(2)(b) | Sch. 1 para. 622 | 1 Apr 2009 | Written in |
| s. 290(6) | words substituted | Sch. 1 para. 619(5)(b) | 1 Apr 2009 | Written in |
| Sch. 1 para. 494(2)(c)(d) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 2 para. 109(5) | words substituted | Sch. 1 para. 646(4) | 1 Apr 2009 | Written in |
| s. 304(5) | words inserted | Sch. 1 para. 627(4) | 1 Apr 2009 | Written in |
| Sch. 1 para. 312(4)(b) and word | repealed | Sch. 1 para. 645(2) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 48(4A) | inserted | Sch. 1 para. 589(4) | 1 Apr 2009 | Written in |
| s. 290(5)(c) | words inserted | Sch. 1 para. 619(4)(c) | 1 Apr 2009 | Written in |
| Sch. 1 para. 44 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 502 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 262 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 303 | words substituted | Sch. 1 para. 626(2) | 1 Apr 2009 | Written in |
| s. 67 title | words inserted | Sch. 1 para. 595(3) | 1 Apr 2009 | Written in |
| Sch. 1 para. 509 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 155(4)(e) | words substituted | Sch. 1 para. 601(6) | 1 Apr 2009 | Written in |
| Sch. 1 para. 245 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 451(2)(b)(c) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | No change to the words |
| s. 287(4) | word repealed | Sch. 1 para. 617(3)(a) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 378 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 860(6)(b) | words inserted | Sch. 1 para. 641(4)(b) | 1 Apr 2009 | Written in |
| s. 48(3) | words substituted | Sch. 1 para. 589(2) | 1 Apr 2009 | Written in |
| s. 171(2)(d) | words substituted | Sch. 1 para. 604 | 1 Apr 2009 | Written in |
| Sch. 1 para. 60 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 356(2) | words substituted | Sch. 1 para. 629(3) | 1 Apr 2009 | Written in |
| Sch. 1 para. 243 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 97 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 201-203 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 4 Pt. 1 | words inserted | Sch. 1 para. 647(2) | 1 Apr 2009 | Written in |
| s. 749A | inserted | Sch. 1 para. 635 | 1 Apr 2009 | Written in |
| s. 496(7) | words substituted | Sch. 1 para. 633 | 1 Apr 2009 | Written in |
| Sch. 1 para. 506 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 850-850B | substituted for s. 850 | Sch. 1 para. 640 | 1 Apr 2009 | Written in |
| s. 847(2) | words substituted | Sch. 1 para. 638 | 1 Apr 2009 | Written in |
| s. 304(1)(b) | word substituted | Sch. 1 para. 627(2) | 1 Apr 2009 | Written in |
| s. 184(1)(a) | word inserted | Sch. 1 para. 610(a) | 1 Apr 2009 | Written in |
| Sch. 1 para. 183 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 71(3)(a) | words substituted | Sch. 1 para. 596(2)(a) | 1 Apr 2009 | Written in |
| s. 194(7) | words substituted | Sch. 1 para. 611(b) | 1 Apr 2009 | Written in |
| Sch. 1 para. 451(2)(a) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 294(1)(c)(1A) | substituted for s. 294(1)(c) | Sch. 1 para. 621 | 1 Apr 2009 | Written in |
| Sch. 1 para. 95 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 180(2)(b) | words substituted | Sch. 1 para. 609(3) | 1 Apr 2009 | Written in |
| s. 356(1) | words substituted | Sch. 1 para. 629(2) | 1 Apr 2009 | Written in |
| Sch. 4 Pt. 2 | entry repealed | Sch. 1 para. 647(3)(b) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 71(3)(b) | words substituted | Sch. 1 para. 596(2)(b) | 1 Apr 2009 | Written in |
| Sch. 1 para. 418 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 630 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 88(6)(b) | word inserted | Sch. 1 para. 600 | 1 Apr 2009 | Written in |
| s. 298(1)(a) | words inserted | Sch. 1 para. 624(a) | 1 Apr 2009 | Written in |
| s. 79A | inserted | Sch. 1 para. 598 | 1 Apr 2009 | Written in |
| Sch. 1 para. 284-287 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 321(3) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 249(3) | words substituted | Sch. 1 para. 613 | 1 Apr 2009 | Written in |
| Sch. 4 Pt. 2 | word substituted | Sch. 1 para. 647(3)(a)(i) | 1 Apr 2009 | Written in |
| s. 318(4) | words substituted | Sch. 1 para. 628 | 1 Apr 2009 | Written in |
| Sch. 1 para. 489 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 92 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 17-23 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 356(3) | words substituted | Sch. 1 para. 629(4) | 1 Apr 2009 | Written in |
| Sch. 1 para. 7 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 288(6)(e) and word | inserted | Sch. 1 para. 618(3)(b) | 1 Apr 2009 | Written in |
| Pt. 4 Ch. 8 | applied | s. 406(4) | 1 Apr 2009 | Written in |
| Sch. 1 para. 312(3) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Act | amendment to earlier affecting provision S.I. 2007/1050, reg. 3-12 | Sch. 2 para. 131 | 1 Apr 2009 | Written in |
| Sch. 1 para. 205 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 175(2)(b) | words inserted | Sch. 1 para. 605(b) | 1 Apr 2009 | Written in |
| Sch. 1 para. 62-74 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 287(1) | word substituted | Sch. 1 para. 617(2) | 1 Apr 2009 | Written in |
| s. 860(3) | words inserted | Sch. 1 para. 641(3)(a) | 1 Apr 2009 | Written in |
| Sch. 1 para. 332 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 184(1)(b) | word inserted | Sch. 1 para. 610(b) | 1 Apr 2009 | Written in |
| s. 650(1) | applied | s. 952(6) | 1 Apr 2009 | Written in |
| Sch. 1 para. 352(2) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 298(3)(a) | words inserted | Sch. 1 para. 624(a) | 1 Apr 2009 | Written in |
| Sch. 1 para. 500 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 178(1)(a) | words inserted | Sch. 1 para. 608 | 1 Apr 2009 | Written in |
| Sch. 1 para. 578 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 279(3) | words substituted | Sch. 1 para. 615 | 1 Apr 2009 | Written in |
| s. 175(2)(a) | words inserted | Sch. 1 para. 605(a) | 1 Apr 2009 | Written in |
| Sch. 1 para. 292 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 4 Pt. 2 | words inserted | Sch. 1 para. 647(3)(a)(ii) | 1 Apr 2009 | Written in |
| Sch. 1 para. 520 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 238 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 849(4) | inserted | Sch. 1 para. 639 | 1 Apr 2009 | Written in |
| s. 671(4) | words added | Sch. 1 para. 634(a) | 1 Apr 2009 | Written in |
| Sch. 1 para. 351(2) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 839(3) | words repealed | Sch. 1 para. 637(3)(b) Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 416(2)(3) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 48-50 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| s. 298(2) | word substituted | Sch. 1 para. 624(b) | 1 Apr 2009 | Written in |
| s. 290(6) | words inserted | Sch. 1 para. 619(5)(a) | 1 Apr 2009 | Written in |
| s. 64(6) | words inserted | Sch. 1 para. 592(3) | 1 Apr 2009 | Written in |
| s. 860(6)(a) | words inserted | Sch. 1 para. 641(4)(a) | 1 Apr 2009 | Written in |
| Sch. 2 para. 70(2) | word substituted | Sch. 1 para. 646(2) | 1 Apr 2009 | Written in |
| Sch. 2 para. 71(2) | word substituted | Sch. 1 para. 646(3) | 1 Apr 2009 | Written in |
| Sch. 1 para. 486 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 314(2) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 291(2)-(4) | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
| Sch. 1 para. 247 | repealed | Sch. 3 Pt. 1 | 1 Apr 2009 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.