OpenLegislation

Changes made by Corporation Tax Act 2010

2010 c. 4

Made to Income and Corporation Taxes Act 1988

198 changes. All changes made by Corporation Tax Act 2010

Provision changed Change By In force Text
s. 436A(5) words substituted Sch. 1 para. 48(2) 1 Apr 2010 Written in
Act Corporation Tax Acts modified s. 1166(1) 1 Apr 2010 Written in
Sch. 25 para. 12(3) words substituted Sch. 1 para. 147(3) 1 Apr 2010 Written in
s. 506B repealed Sch. 1 para. 75 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 342A repealed Sch. 1 para. 28 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 826(4) words substituted Sch. 1 para. 117(2)(c) 1 Apr 2010 Written in
s. 587BA repealed Sch. 1 para. 90 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 477A repealed Sch. 1 para. 57 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 25 para. 2(7)(a) words substituted Sch. 1 para. 147(2)(a) 1 Apr 2010 Written in
s. 76(7) words substituted Sch. 1 para. 9(2) 1 Apr 2010 Written in
s. 398 words substituted Sch. 1 para. 36 1 Apr 2010 Written in
s. 785ZB repealed Sch. 1 para. 108 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 828(5)(6) repealed Sch. 1 para. 118(6) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 767A-769 repealed Sch. 1 para. 102 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 826(7A)(b) words substituted Sch. 1 para. 117(3)(a)(iii) 1 Apr 2010 Written in
s. 840 repealed Sch. 1 para. 131 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 834 repealed Sch. 1 para. 122 Sch. 3 Pt. 1 1 Apr 2010 Written in
Act Corporation Tax Acts restricted s. 876 1 Apr 2010 Written in
s. 812(5)(d) substituted Sch. 1 para. 116(b) 1 Apr 2010 Written in
s. 343A repealed Sch. 1 para. 31 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 511(7) repealed Sch. 1 para. 81 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 774(4)(e) words substituted Sch. 1 para. 103 1 Apr 2010 Written in
s. 432A(1ZB)(f) words substituted Sch. 1 para. 43(3) 1 Apr 2010 Written in
Pt. 11 Ch. 2 repealed Sch. 1 para. 41 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 23A repealed Sch. 1 para. 145 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 494-494A repealed Sch. 1 para. 64 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 432A(1ZA)(j) words substituted Sch. 1 para. 43(2)(b) 1 Apr 2010 Written in
s. 434A(3)(aa) words substituted Sch. 1 para. 46(3)(b) 1 Apr 2010 Written in
s. 830(1) repealed Sch. 1 para. 119 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 806A(2)(a) words substituted Sch. 1 para. 114(a) 1 Apr 2010 Written in
s. 841 repealed Sch. 1 para. 134 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 469A repealed Sch. 1 para. 56 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 839 repealed Sch. 1 para. 130 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 831(3) words inserted Sch. 1 para. 120 1 Apr 2010 Written in
s. 840ZA repealed Sch. 1 para. 132 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 826(7A)(b) words substituted Sch. 1 para. 117(3)(a)(i) 1 Apr 2010 Written in
Act Corporation Tax Acts: power to modify conferred s. 128(2) 1 Apr 2010 Written in
s. 440C(4)(c) words substituted Sch. 1 para. 49(3) 1 Apr 2010 Written in
Sch. 17 repealed Sch. 1 para. 139 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 828(4) words repealed Sch. 1 para. 118(5) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 434(3A) words substituted Sch. 1 para. 45(b) 1 Apr 2010 Written in
s. 489 repealed Sch. 1 para. 60 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 756(2)(a) words substituted Sch. 1 para. 101(2)(a) 1 Apr 2010 Written in
s. 444AED words substituted Sch. 1 para. 51 1 Apr 2010 Written in
Pt. 6 Ch. 2 repealed Sch. 1 para. 14 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 234 repealed Sch. 1 para. 20 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 502 repealed in part Sch. 1 para. 69 Sch. 3 1 Apr 2010 Written in
s. 826(4) words substituted Sch. 1 para. 117(2)(a) 1 Apr 2010 Written in
s. 440C(2) words substituted Sch. 1 para. 49(2) 1 Apr 2010 Written in
Act Corporation Tax Acts modified s. 996(2) 1 Apr 2010 Written in
Sch. 10 para. 5(2)(b) words substituted Sch. 1 para. 138(b) 1 Apr 2010 Written in
Act Tax Acts modified s. 620(2) 1 Apr 2010 Written in
Sch. 26 para. 1(3)(b) words substituted Sch. 1 para. 148(3) 1 Apr 2010 Written in
s. 469 repealed Sch. 1 para. 55 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 756(2)(b) substituted Sch. 1 para. 101(2)(b) 1 Apr 2010 Written in
Act Corporation Tax Acts restricted s. 1070 1071 1 Apr 2010 Written in
s. 231B(12) words substituted Sch. 1 para. 19 1 Apr 2010 Written in
s. 436A(6) words substituted Sch. 1 para. 48(3) 1 Apr 2010 Written in
s. 828(2) repealed Sch. 1 para. 118(3) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 812(5)(c) words substituted Sch. 1 para. 116(a) 1 Apr 2010 Written in
Pt. 11 Ch. 1 repealed Sch. 1 para. 40 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 751(6)(b) words substituted Sch. 1 para. 99 1 Apr 2010 Written in
s. 756(3) substituted Sch. 1 para. 101(3) 1 Apr 2010 Written in
Sch. 18 repealed Sch. 1 para. 140 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 399 repealed Sch. 1 para. 37 Sch. 3 Pt. 1 1 Apr 2010 Written in
Pt. 10 Ch. 4 repealed Sch. 1 para. 39 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 505 repealed Sch. 1 para. 72 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 507 repealed Sch. 1 para. 77 Sch. 3 Pt. 1 1 Apr 2010 Written in
Act Corporation Tax Acts modified s. 778(2) 1 Apr 2010 Written in
s. 519A repealed Sch. 1 para. 86 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 837B repealed Sch. 1 para. 127 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 500-501B repealed Sch. 1 para. 68 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 496 repealed Sch. 1 para. 66 Sch. 3 Pt. 2 1 Apr 2010 Written in
s. 231AB repealed Sch. 1 para. 18 Sch. 3 Pt. 1 1 Apr 2010 Written in
Pt. 10 Ch. 2 repealed Sch. 1 para. 34 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 842 repealed Sch. 1 para. 135 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 552A(11) words substituted Sch. 1 para. 87 1 Apr 2010 Written in
s. 468 repealed Sch. 1 para. 53 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 434A(2)(b)(i)(ii) substituted Sch. 1 para. 46(2) 1 Apr 2010 Written in
s. 510A repealed Sch. 1 para. 80 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 342 repealed Sch. 1 para. 27 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 231AA repealed Sch. 1 para. 17 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 755D(10) words substituted Sch. 1 para. 100 1 Apr 2010 Written in
s. 518 repealed Sch. 1 para. 84 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 785E repealed Sch. 1 para. 112 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 779-785 repealed Sch. 1 para. 106 Sch. 3 Pt. 2 1 Apr 2010 Written in
s. 776-778 repealed Sch. 1 para. 105 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 234A repealed Sch. 1 para. 21 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 28A repealed Sch. 1 para. 149 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 826(7A)(b) words substituted Sch. 1 para. 117(3)(a)(ii) 1 Apr 2010 Written in
s. 519 repealed Sch. 1 para. 85 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 20 repealed Sch. 1 para. 144 Sch. 3 Pt. 1 1 Apr 2010 Written in
Act Corporation Tax Acts: power to apply, modify or disapply conferred s. 624 625 1 Apr 2010 Written in
s. 842B repealed Sch. 1 para. 137 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 7 repealed Sch. 1 para. 3 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 506C repealed Sch. 1 para. 76 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 736A repealed Sch. 1 para. 95 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 337A(1) repealed Sch. 1 para. 23 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 369(6) words substituted Sch. 1 para. 33 1 Apr 2010 Written in
Act Corporation Tax Acts applied s. 784 Sch. 2 para. 90 1 Apr 2010 Written in
Sch. 10 para. 5(2)(a) words substituted Sch. 1 para. 138(a) 1 Apr 2010 Written in
Act Corporation Tax Acts applied s. 128(1) 1 Apr 2010 Written in
s. 750(3)(c)(i) words substituted Sch. 1 para. 98 1 Apr 2010 Written in
s. 76(15) words inserted Sch. 1 para. 9(4) 1 Apr 2010 Written in
s. 444A(3YA) inserted Sch. 1 para. 50(3) 1 Apr 2010 Written in
s. 468A repealed Sch. 1 para. 54 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 785C repealed Sch. 1 para. 110 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 19B para. 18A(5) words substituted Sch. 1 para. 142(3) 1 Apr 2010 Written in
s. 76ZK(8) words substituted Sch. 1 para. 10 1 Apr 2010 Written in
s. 434(3A) words substituted Sch. 1 para. 45(a) 1 Apr 2010 Written in
s. 56(3)(c) repealed Sch. 1 para. 8 Sch. 3 Pt. 1 1 Apr 2010 Written in
Pt. 12 Ch. 5A repealed Sch. 1 para. 70 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 785ZA repealed Sch. 1 para. 107 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 506A repealed Sch. 1 para. 74 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 343ZA repealed Sch. 1 para. 30 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 828(3) words repealed Sch. 1 para. 118(4)(b) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 517 repealed Sch. 1 para. 83 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 26 para. 1(3)(a) words substituted Sch. 1 para. 148(2) 1 Apr 2010 Written in
s. 444A(3) words substituted Sch. 1 para. 50(2) 1 Apr 2010 Written in
s. 343 repealed Sch. 1 para. 29 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 6(4) repealed Sch. 1 para. 2 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 493 repealed in part Sch. 1 para. 63 Sch. 3 Pt. 1 Pt. 2 1 Apr 2010 Written in
Sch. 25 para. 2(7A) inserted Sch. 1 para. 147(2)(b) 1 Apr 2010 Written in
Act Corporation Tax Acts modified s. 786 1 Apr 2010 Written in
s. 434AZA(1) words substituted Sch. 1 para. 47 1 Apr 2010 Written in
s. 749B(3) words substituted Sch. 1 para. 97 1 Apr 2010 Written in
s. 486 repealed Sch. 1 para. 58 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 432AB(5) words substituted Sch. 1 para. 44 1 Apr 2010 Written in
s. 785D repealed Sch. 1 para. 111 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 231 repealed Sch. 1 para. 16 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 29 para. 32 Table words repealed Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 344 repealed Sch. 1 para. 32 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 76(9) words substituted Sch. 1 para. 9(3)(b) 1 Apr 2010 Written in
s. 834C repealed Sch. 1 para. 125 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 838 repealed Sch. 1 para. 129 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 187(10) words substituted Sch. 1 para. 13 1 Apr 2010 Written in
s. 506 repealed Sch. 1 para. 73 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 467 repealed Sch. 1 para. 52 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 785B repealed Sch. 1 para. 109 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 10 para. 5(2)(c) words substituted Sch. 1 para. 138(c) 1 Apr 2010 Written in
s. 689B repealed Sch. 1 para. 93 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 808 repealed Sch. 1 para. 115 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 432A(1ZA)(b) words substituted Sch. 1 para. 43(2)(a) 1 Apr 2010 Written in
Pt. 13 Ch. 5A repealed Sch. 1 para. 88 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 510 repealed Sch. 1 para. 79 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 338A repealed Sch. 1 para. 25 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 434A(4) words substituted Sch. 1 para. 46(4) 1 Apr 2010 Written in
s. 736B repealed Sch. 1 para. 96 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 503 repealed Sch. 1 para. 71 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 587C repealed Sch. 1 para. 91 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 828(3) words substituted Sch. 1 para. 118(4)(a) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 338 repealed Sch. 1 para. 24 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 687A repealed Sch. 1 para. 92 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 339 repealed Sch. 1 para. 26 Sch. 3 Pt. 1 1 Apr 2010 Written in
Pt. 6 Ch. 3 repealed Sch. 1 para. 15 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 826(4) words substituted Sch. 1 para. 117(2)(b) 1 Apr 2010 Written in
s. 828(1) words repealed Sch. 1 para. 118(2)(b) Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 828(1) words repealed Sch. 1 para. 118(2)(a) Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 24 para. 8 words substituted Sch. 1 para. 146(3)(b) 1 Apr 2010 Written in
s. 11(3)(4) repealed Sch. 1 para. 4 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 14 repealed Sch. 1 para. 6 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 118-118ZD repealed Sch. 1 para. 12 Sch. 3 Pt. 1 1 Apr 2010 Written in
Pt. 6 Ch. 6 repealed Sch. 1 para. 22 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 774A-774G repealed Sch. 1 para. 104 Sch. 3 Pt. 2 1 Apr 2010 Written in
Sch. 19C repealed Sch. 1 para. 143 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 832 repealed Sch. 1 para. 121 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 587B repealed Sch. 1 para. 89 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 24 repealed Sch. 1 para. 7 Sch. 3 Pt. 2 1 Apr 2010 Written in
s. 834A repealed Sch. 1 para. 123 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 13-13A repealed Sch. 1 para. 5 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 24 para. 8 words substituted Sch. 1 para. 146(3)(a) 1 Apr 2010 Written in
s. 116 repealed Sch. 1 para. 11 Sch. 3 Pt. 1 1 Apr 2010 Written in
Sch. 24 para. 5(2) words substituted Sch. 1 para. 146(2) 1 Apr 2010 Written in
s. 400 repealed Sch. 1 para. 38 Sch. 3 Pt. 1 1 Apr 2010 Written in
Pt. 17 Ch. 1 repealed Sch. 1 para. 94 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 786 repealed Sch. 1 para. 113 Sch. 3 Pt. 2 1 Apr 2010 Written in
s. 837A repealed Sch. 1 para. 126 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 840A repealed Sch. 1 para. 133 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 834B repealed Sch. 1 para. 124 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 826(7A) words substituted Sch. 1 para. 117(3)(b) 1 Apr 2010 Written in
s. 842A repealed Sch. 1 para. 136 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 513 repealed Sch. 1 para. 82 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 496B repealed Sch. 1 para. 67 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 806A(2)(b) words substituted Sch. 1 para. 114(b) 1 Apr 2010 Written in
Sch. 19B para. 15(2) words substituted Sch. 1 para. 142(2) 1 Apr 2010 Written in
s. 492 repealed Sch. 1 para. 62 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 837C repealed Sch. 1 para. 128 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 495 repealed Sch. 1 para. 65 Sch. 3 Pt. 2 1 Apr 2010 Written in
s. 76(9) words substituted Sch. 1 para. 9(3)(a) 1 Apr 2010 Written in
Sch. 18A repealed Sch. 1 para. 141 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 397 repealed Sch. 1 para. 35 Sch. 3 Pt. 1 1 Apr 2010 Written in
Act applied in part s. 853(3) 1 Apr 2010 Written in
s. 434A(3)(a) substituted Sch. 1 para. 46(3)(a) 1 Apr 2010 Written in
Act Corporation Tax Acts modified s. 950(5) 1 Apr 2010 Written in
s. 488 repealed Sch. 1 para. 59 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 490 repealed Sch. 1 para. 61 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 508 repealed Sch. 1 para. 78 Sch. 3 Pt. 1 1 Apr 2010 Written in
s. 431G(4) words substituted Sch. 1 para. 42 1 Apr 2010 Written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data