Changes to Corporation Tax Act 2009
2009 c. 4
Made by Finance (No. 2) Act 2015
206 changes. All changes to Corporation Tax Act 2009
| Provision | Change | Made by | In force | Text |
|---|---|---|---|---|
| Sch. 4 | words omitted | Sch. 7 para. 99(4)(a) | 18 Nov 2015 | Written in |
| s. 705(3) | words omitted | Sch. 7 para. 96 | 18 Nov 2015 | Written in |
| s. 359(3) | inserted | Sch. 7 para. 34(3) | 18 Nov 2015 | Written in |
| s. 162(2A)-(2C) | inserted | s. 41(1) | 18 Nov 2015 | Written in |
| s. 349(3)(4) | omitted | Sch. 7 para. 28(3) | 18 Nov 2015 | Written in |
| s. 606(3)-(3C) | substituted for s. 606(3) | Sch. 7 para. 68(4) | 18 Nov 2015 | Written in |
| s. 424(4) | words omitted | Sch. 7 para. 42(3) | 18 Nov 2015 | Written in |
| s. 604(4) | omitted | Sch. 7 para. 65(3) | 18 Nov 2015 | Written in |
| s. 307(2A)-(2C) | inserted | Sch. 7 para. 4(3) | 18 Nov 2015 | Written in |
| Sch. 4 | words omitted | Sch. 7 para. 99(4)(b) | 18 Nov 2015 | Written in |
| s. 104WA and cross-heading | inserted | s. 31(3) | 18 Nov 2015 | Written in |
| Sch. 3 Pt. 2 | omitted | Sch. 7 para. 101(5) | 18 Nov 2015 | Written in |
| s. 308(2)(3) | omitted | Sch. 7 para. 5(4) | 18 Nov 2015 | Written in |
| s. 1310(4)(zzza) | inserted | s. 31(4) | 18 Nov 2015 | Written in |
| s. 363(4) | words substituted | Sch. 7 para. 40 | 18 Nov 2015 | Written in |
| s. 313(2)(g) | word inserted | Sch. 7 para. 7(3)(c) | 18 Nov 2015 | Written in |
| s. 440(2)(h) and word | inserted | Sch. 7 para. 45(c) | 18 Nov 2015 | Written in |
| s. 329(2) | words substituted | Sch. 7 para. 22(3) | 18 Nov 2015 | Written in |
| s. 594A and cross-heading | inserted | Sch. 7 para. 61 | 18 Nov 2015 | Written in |
| s. 354(2A) | inserted | Sch. 7 para. 32 | 18 Nov 2015 | Written in |
| s. 613 cross-heading | word substituted | Sch. 7 para. 74 | 18 Nov 2015 | Written in |
| s. 475(3) | words omitted | Sch. 7 para. 53 | 18 Nov 2015 | Written in |
| s. 363 heading | words substituted | Sch. 7 para. 40 | 18 Nov 2015 | Written in |
| s. 595(2) | words omitted | Sch. 7 para. 62(2)(b) | 18 Nov 2015 | Written in |
| s. 306A and cross-heading | inserted | Sch. 7 para. 3 | 18 Nov 2015 | Written in |
| s. 313(5) | substituted | Sch. 7 para. 7(7) | 18 Nov 2015 | Written in |
| s. 320A | inserted | Sch. 7 para. 14 | 18 Nov 2015 | Written in |
| s. 323(A1) | inserted | Sch. 7 para. 17 | 18 Nov 2015 | Written in |
| Sch. 4 | words inserted | Sch. 7 para. 99(2) | 18 Nov 2015 | Written in |
| s. 615(4) | words substituted | Sch. 7 para. 77(4) | 18 Nov 2015 | Written in |
| s. 313(2) | words omitted | Sch. 7 para. 7(3)(a) | 18 Nov 2015 | Written in |
| s. 604(1)-(3) | substituted | Sch. 7 para. 65(2) | 18 Nov 2015 | Written in |
| Sch. 2 para. 99 | omitted | Sch. 7 para. 101(2) | 18 Nov 2015 | Written in |
| s. 433(3)(a) | omitted | Sch. 7 para. 43(a) | 18 Nov 2015 | Written in |
| s. 313(2)(e)(f) | omitted | Sch. 7 para. 7(3)(b) | 18 Nov 2015 | Written in |
| s. 361D | inserted | Sch. 7 para. 37 | 18 Nov 2015 | Written in |
| s. 654(3) | words substituted | Sch. 7 para. 82 | 18 Nov 2015 | Written in |
| s. 315 heading | words substituted | Sch. 7 para. 9(5) | 18 Nov 2015 | Written in |
| s. 597(2)(3) | omitted | Sch. 7 para. 63(4) | 18 Nov 2015 | Written in |
| s. 476(1) | words inserted | Sch. 7 para. 55(a) | 18 Nov 2015 | Written in |
| s. 615(1)(b) | substituted | Sch. 7 para. 77(2) | 18 Nov 2015 | Written in |
| s. 849B-849D and cross-heading | omitted | s. 33(7) | 18 Nov 2015 | Written in |
| s. 540(3) | words omitted | Sch. 7 para. 58 | 18 Nov 2015 | Written in |
| s. 313(2)(i) and word | omitted | Sch. 7 para. 7(3)(d) | 18 Nov 2015 | Written in |
| s. 604A | inserted | Sch. 7 para. 66 | 18 Nov 2015 | Written in |
| s. 324(3A) | inserted | Sch. 7 para. 19 | 18 Nov 2015 | Written in |
| s. 322(5B) | inserted | Sch. 7 para. 16(4) | 18 Nov 2015 | Written in |
| s. 308(1A)(1B) | inserted | Sch. 7 para. 5(3) | 18 Nov 2015 | Written in |
| s. 313(3) | omitted | Sch. 7 para. 7(4) | 18 Nov 2015 | Written in |
| s. 675(3) | words substituted | Sch. 7 para. 87 | 18 Nov 2015 | Written in |
| s. 322(7) | words inserted | Sch. 7 para. 16(6) | 18 Nov 2015 | Written in |
| s. 320(5) | substituted for s. 320(5)(6) | Sch. 7 para. 13(4) | 18 Nov 2015 | Written in |
| s. 476(1) | words substituted | Sch. 7 para. 55(d) | 18 Nov 2015 | Written in |
| s. 441(3A) | inserted | Sch. 7 para. 46 | 18 Nov 2015 | Written in |
| s. 315 cross-heading | word substituted | Sch. 7 para. 8 | 18 Nov 2015 | Written in |
| s. 595(3)-(6) | omitted | Sch. 7 para. 62(4) | 18 Nov 2015 | Written in |
| s. 614 | substituted | Sch. 7 para. 76 | 18 Nov 2015 | Written in |
| s. 443 | omitted | Sch. 7 para. 48 | 18 Nov 2015 | Written in |
| s. 306(2)(za) | inserted | Sch. 7 para. 2(a) | 18 Nov 2015 | Written in |
| Sch. 2 para. 71 | omitted | Sch. 7 para. 101(2) | 18 Nov 2015 | Written in |
| s. 358(4)(4A) | substituted for s. 358(4) | Sch. 7 para. 33(2) | 18 Nov 2015 | Written in |
| s. 615(5) | substituted | Sch. 7 para. 77(5) | 18 Nov 2015 | Written in |
| s. 316 | substituted | Sch. 7 para. 10 | 18 Nov 2015 | Written in |
| s. 475A and cross-heading | inserted | Sch. 7 para. 54 | 18 Nov 2015 | Written in |
| s. 613(1) | substituted | Sch. 7 para. 75(2) | 18 Nov 2015 | Written in |
| s. 673(4) | words substituted | Sch. 7 para. 86 | 18 Nov 2015 | Written in |
| s. 658(5)(b) | words substituted | Sch. 7 para. 83 | 18 Nov 2015 | Written in |
| s. 318(4) | words substituted | Sch. 7 para. 12(4) | 18 Nov 2015 | Written in |
| s. 710 | words substituted | Sch. 7 para. 97(b) | 18 Nov 2015 | Written in |
| s. 307(6) | substituted | Sch. 7 para. 4(5) | 18 Nov 2015 | Written in |
| Sch. 4 | words substituted | Sch. 7 para. 99(3) | 18 Nov 2015 | Written in |
| s. 315(2)(a) | words substituted | Sch. 7 para. 9(3)(b) | 18 Nov 2015 | Written in |
| s. 450(6) | words substituted | Sch. 7 para. 49 | 18 Nov 2015 | Written in |
| s. 321 | omitted | Sch. 7 para. 15 | 18 Nov 2015 | Written in |
| s. 607(1)(c) | words substituted | Sch. 7 para. 70(2) | 18 Nov 2015 | Written in |
| s. 435(4) | words omitted | Sch. 7 para. 44(3) | 18 Nov 2015 | Written in |
| s. 607(2) | words substituted | Sch. 7 para. 70(3) | 18 Nov 2015 | Written in |
| s. 322(4A) | omitted | Sch. 7 para. 16(3) | 18 Nov 2015 | Written in |
| s. 607A-607C | inserted | Sch. 7 para. 71 | 18 Nov 2015 | Written in |
| s. 746(2)(ba) | substituted | s. 33(3) | 18 Nov 2015 | Written in |
| s. 629 | omitted | Sch. 7 para. 80 | 18 Nov 2015 | Written in |
| s. 1325(2) | words omitted | Sch. 7 para. 101(3) | 18 Nov 2015 | Written in |
| s. 698B-698D and cross-heading | inserted | Sch. 7 para. 94 | 18 Nov 2015 | Written in |
| s. 318 heading | word substituted | Sch. 7 para. 12(7) | 18 Nov 2015 | Written in |
| s. 331 332 | omitted | Sch. 7 para. 24 | 18 Nov 2015 | Written in |
| s. 689(2)(d) | omitted | Sch. 7 para. 89(a) | 18 Nov 2015 | Written in |
| s. 455B-455D and cross-heading | inserted | Sch. 7 para. 51 | 18 Nov 2015 | Written in |
| s. 691(1A) | inserted | Sch. 7 para. 91 | 18 Nov 2015 | Written in |
| s. 342(4) | words omitted | Sch. 7 para. 26(3) | 18 Nov 2015 | Written in |
| s. 328(1) | words substituted | Sch. 7 para. 20(2) | 18 Nov 2015 | Written in |
| s. 310(2) | words omitted | Sch. 7 para. 6(a) | 18 Nov 2015 | Written in |
| s. 595(2A)-(2C) | inserted | Sch. 7 para. 62(3) | 18 Nov 2015 | Written in |
| s. 315(1) | substituted | Sch. 7 para. 9(2) | 18 Nov 2015 | Written in |
| s. 161(1A)-(1C) | inserted | s. 40(1) | 18 Nov 2015 | Written in |
| s. 597(1) | words substituted | Sch. 7 para. 63(2) | 18 Nov 2015 | Written in |
| s. 613(3) | omitted | Sch. 7 para. 75(4) | 18 Nov 2015 | Written in |
| s. 323A | inserted | Sch. 7 para. 18 | 18 Nov 2015 | Written in |
| s. 671(4) | words substituted | Sch. 7 para. 85 | 18 Nov 2015 | Written in |
| s. 606(4)(4ZA) | substituted for s. 606(4) | Sch. 7 para. 68(5) | 18 Nov 2015 | Written in |
| s. 612(2)(a) | word substituted | Sch. 7 para. 73 | 18 Nov 2015 | Written in |
| s. 622(4) | words substituted | Sch. 7 para. 78 | 18 Nov 2015 | Written in |
| s. 310(5) | omitted | Sch. 7 para. 6(b) | 18 Nov 2015 | Written in |
| s. 800(2)(c) | words substituted | s. 33(4)(b) | 18 Nov 2015 | Written in |
| s. 350 351 | omitted | Sch. 7 para. 29 | 18 Nov 2015 | Written in |
| s. 315(3) | omitted | Sch. 7 para. 9(4) | 18 Nov 2015 | Written in |
| s. 684(3) | words substituted | Sch. 7 para. 88 | 18 Nov 2015 | Written in |
| s. 433(3)(b) | words substituted | Sch. 7 para. 43(b) | 18 Nov 2015 | Written in |
| s. 318(2) | substituted for s. 318(2)(3) | Sch. 7 para. 12(3) | 18 Nov 2015 | Written in |
| s. 594(2)(g)(ga) | substituted for s. 594(2)(g) | Sch. 7 para. 60(b) | 18 Nov 2015 | Written in |
| s. 352A | inserted | Sch. 7 para. 31 | 18 Nov 2015 | Written in |
| s. 362(6) | inserted | Sch. 7 para. 38 | 18 Nov 2015 | Written in |
| s. 692(5) | words inserted | Sch. 7 para. 92(b) | 18 Nov 2015 | Written in |
| s. 440(2)(a) | words substituted | Sch. 7 para. 45(a)(ii) | 18 Nov 2015 | Written in |
| s. 328(3)-(3C) | substituted for s. 328(3) | Sch. 7 para. 20(4) | 18 Nov 2015 | Written in |
| s. 605 | omitted | Sch. 7 para. 67 | 18 Nov 2015 | Written in |
| s. 597(1A)(1B) | inserted | Sch. 7 para. 63(3) | 18 Nov 2015 | Written in |
| s. 318(5) | substituted | Sch. 7 para. 12(5) | 18 Nov 2015 | Written in |
| s. 422(3)(a) | omitted | Sch. 7 para. 41(a) | 18 Nov 2015 | Written in |
| s. 320(4) | omitted | Sch. 7 para. 13(3) | 18 Nov 2015 | Written in |
| s. 615(7)(8) | inserted | Sch. 7 para. 77(6) | 18 Nov 2015 | Written in |
| s. 454 455 | omitted | Sch. 7 para. 50 | 18 Nov 2015 | Written in |
| s. 846(1A)-(1C) | inserted | s. 42(1) | 18 Nov 2015 | Written in |
| s. 340(6)(c) | words substituted | Sch. 7 para. 25(b) | 18 Nov 2015 | Written in |
| s. 328(4A) | omitted | Sch. 7 para. 20(6) | 18 Nov 2015 | Written in |
| s. 800(2)(c) | words substituted | s. 33(4)(a) | 18 Nov 2015 | Written in |
| s. 318(7)(8) | inserted | Sch. 7 para. 12(6) | 18 Nov 2015 | Written in |
| s. 315(2) | words substituted | Sch. 7 para. 9(3)(a) | 18 Nov 2015 | Written in |
| s. 320(1)-(3) | substituted | Sch. 7 para. 13(2) | 18 Nov 2015 | Written in |
| s. 361(7) | inserted | Sch. 7 para. 35(4) | 18 Nov 2015 | Written in |
| s. 318(1)(b) | substituted | Sch. 7 para. 12(2) | 18 Nov 2015 | Written in |
| s. 606A-606H | omitted | Sch. 7 para. 69 | 18 Nov 2015 | Written in |
| s. 328(5) | omitted | Sch. 7 para. 20(6) | 18 Nov 2015 | Written in |
| s. 440(2)(f) | omitted | Sch. 7 para. 45(b) | 18 Nov 2015 | Written in |
| s. 328(2)(2A) | omitted | Sch. 7 para. 20(3) | 18 Nov 2015 | Written in |
| Sch. 4 | words omitted | Sch. 7 para. 99(4)(c) | 18 Nov 2015 | Written in |
| s. 476(1) | words inserted | Sch. 7 para. 55(c) | 18 Nov 2015 | Written in |
| s. 710 | words omitted | Sch. 7 para. 97(c) | 18 Nov 2015 | Written in |
| s. 361(1)(f) | substituted | Sch. 7 para. 35(2) | 18 Nov 2015 | Written in |
| s. 424(3) | words substituted | Sch. 7 para. 42(2) | 18 Nov 2015 | Written in |
| s. 613(2) | words substituted | Sch. 7 para. 75(3) | 18 Nov 2015 | Written in |
| s. 440(2)(a) | words omitted | Sch. 7 para. 45(a)(i) | 18 Nov 2015 | Written in |
| s. 328(4)(4ZA) | substituted for s. 328(4) | Sch. 7 para. 20(5) | 18 Nov 2015 | Written in |
| s. 689(2)(f) and word | inserted | Sch. 7 para. 89(b) | 18 Nov 2015 | Written in |
| s. 692(5) | words substituted | Sch. 7 para. 92(a) | 18 Nov 2015 | Written in |
| s. 322(2) | word substituted | Sch. 7 para. 16(2) | 18 Nov 2015 | Written in |
| s. 606(1) | words substituted | Sch. 7 para. 68(2) | 18 Nov 2015 | Written in |
| s. 362A | inserted | Sch. 7 para. 39 | 18 Nov 2015 | Written in |
| s. 653(2) | words substituted | Sch. 7 para. 81 | 18 Nov 2015 | Written in |
| s. 313(6)(7) | substituted for s. 313(6) | Sch. 7 para. 7(8) | 18 Nov 2015 | Written in |
| s. 595(2) | words inserted | Sch. 7 para. 62(2)(a) | 18 Nov 2015 | Written in |
| s. 104A(7A) | inserted | s. 31(2) | 18 Nov 2015 | Written in |
| s. 306(2)(c) | word substituted | Sch. 7 para. 2(b) | 18 Nov 2015 | Written in |
| s. 666(2) | words substituted | Sch. 7 para. 84 | 18 Nov 2015 | Written in |
| s. 349(2A) | inserted | Sch. 7 para. 28(2) | 18 Nov 2015 | Written in |
| s. 340(6)(a) | omitted | Sch. 7 para. 25(a) | 18 Nov 2015 | Written in |
| s. 307(3)-(5) | omitted | Sch. 7 para. 4(4) | 18 Nov 2015 | Written in |
| s. 310(1)(a)(b) | words omitted | Sch. 7 para. 6(a) | 18 Nov 2015 | Written in |
| s. 361A 361B | omitted | Sch. 7 para. 36 | 18 Nov 2015 | Written in |
| s. 816A | inserted | s. 33(5) | 18 Nov 2015 | Written in |
| s. 133A-133N and cross-heading | inserted | s. 18(1) | 18 Nov 2015 | Written in |
| s. 606(6) | words substituted | Sch. 7 para. 68(7)(b) | 18 Nov 2015 | Written in |
| s. 342(3) | words substituted | Sch. 7 para. 26(2) | 18 Nov 2015 | Written in |
| s. 521F(4) | omitted | Sch. 7 para. 57(b) | 18 Nov 2015 | Written in |
| s. 844(2A) | omitted | s. 33(6) | 18 Nov 2015 | Written in |
| s. 359(1)(d) | words substituted | Sch. 7 para. 34(2) | 18 Nov 2015 | Written in |
| s. 313(4) | words substituted | Sch. 7 para. 7(5) | 18 Nov 2015 | Written in |
| s. 322(6A) | inserted | Sch. 7 para. 16(5) | 18 Nov 2015 | Written in |
| s. 690(3A) | inserted | Sch. 7 para. 90(2) | 18 Nov 2015 | Written in |
| s. 702 | substituted | Sch. 7 para. 95 | 18 Nov 2015 | Written in |
| s. 521F(3) | words substituted | Sch. 7 para. 57(a) | 18 Nov 2015 | Written in |
| s. 347 | omitted | Sch. 7 para. 27 | 18 Nov 2015 | Written in |
| s. 361(2) | omitted | Sch. 7 para. 35(3) | 18 Nov 2015 | Written in |
| s. 715(2) | words inserted | s. 33(2) | 18 Nov 2015 | Written in |
| s. 363(1) | words substituted | Sch. 7 para. 40 | 18 Nov 2015 | Written in |
| s. 690(6) | words omitted | Sch. 7 para. 90(3) | 18 Nov 2015 | Written in |
| s. 435(3) | words substituted | Sch. 7 para. 44(2) | 18 Nov 2015 | Written in |
| s. 306(2)(g) | substituted | Sch. 7 para. 2(c) | 18 Nov 2015 | Written in |
| s. 604(5) | substituted | Sch. 7 para. 65(4) | 18 Nov 2015 | Written in |
| s. 710 | words inserted | Sch. 7 para. 97(a) | 18 Nov 2015 | Written in |
| s. 329(1)(c) | words substituted | Sch. 7 para. 22(2) | 18 Nov 2015 | Written in |
| s. 594(2)(za) | inserted | Sch. 7 para. 60(a) | 18 Nov 2015 | Written in |
| s. 606(6) | words substituted | Sch. 7 para. 68(7)(a) | 18 Nov 2015 | Written in |
| s. 317 | omitted | Sch. 7 para. 11 | 18 Nov 2015 | Written in |
| s. 606(2)(2A) | omitted | Sch. 7 para. 68(3) | 18 Nov 2015 | Written in |
| s. 422(3)(b) | words substituted | Sch. 7 para. 41(b) | 18 Nov 2015 | Written in |
| s. 352(3A)-(3C) | inserted | Sch. 7 para. 30 | 18 Nov 2015 | Written in |
| s. 307(2) | words inserted | Sch. 7 para. 4(2) | 18 Nov 2015 | Written in |
| s. 308(1) | words substituted | Sch. 7 para. 5(2) | 18 Nov 2015 | Written in |
| s. 313(4A) | inserted | Sch. 7 para. 7(6) | 18 Nov 2015 | Written in |
| s. 625(6)(b) | words substituted | Sch. 7 para. 79 | 18 Nov 2015 | Written in |
| s. 476(1) | words inserted | Sch. 7 para. 55(b) | 18 Nov 2015 | Written in |
| s. 615(2) | substituted for s. 615(2)(3) | Sch. 7 para. 77(3) | 18 Nov 2015 | Written in |
| s. 330A-330C and cross-heading | inserted | Sch. 7 para. 23 | 18 Nov 2015 | Written in |
| s. 358(7)(8) | inserted | Sch. 7 para. 33(3) | 18 Nov 2015 | Written in |
| s. 1329(3)(4) | omitted | Sch. 7 para. 101(4) | 18 Nov 2015 | Written in |
| s. 442(1A) | inserted | Sch. 7 para. 47 | 18 Nov 2015 | Written in |
| s. 608 | omitted | Sch. 7 para. 72 | 18 Nov 2015 | Written in |
| s. 328A-328H | omitted | Sch. 7 para. 21 | 18 Nov 2015 | Written in |
| s. 328(6) | substituted | Sch. 7 para. 20(7) | 18 Nov 2015 | Written in |
| s. 599B(4)(b) | words substituted | Sch. 7 para. 64 | 18 Nov 2015 | Written in |
| s. 464(1) | excluded by 2010 c. 4 s. 357YV(2) (as inserted) | s. 38(3) | 18 Nov 2015 | Written in |
| s. 313(1) | words omitted | Sch. 7 para. 7(2) | 18 Nov 2015 | Written in |
| s. 465B and cross-heading | inserted | Sch. 7 para. 52 | 18 Nov 2015 | Written in |
| s. 698 | omitted | Sch. 7 para. 93 | 18 Nov 2015 | Written in |
| s. 606(4A)-(5) | omitted | Sch. 7 para. 68(6) | 18 Nov 2015 | Written in |
| s. 595(8) | omitted | Sch. 7 para. 62(4) | 18 Nov 2015 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.