{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-3/part-1",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-3/part-1.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/3/part/1",
  "kind": "part",
  "number": "1",
  "heading": "General",
  "text": "Reference\nExtent of repeal or revocation\nTaxes Management Act 1970\nIn section 87A(3), the words “Schedule 28 to the Finance Act 2000 or”.\nIn the first column of the Table in section 98, the entries relating to—\n(a)section 217(4) of ICTA,\n(b)section 226(4) of ICTA,\n(c)section 234(7)(b), (8) and (9) of ICTA,\n(d)section 250(6) of ICTA,\n(a)section 768(9) of ICTA,\n(b)section 778 of ICTA, and\n(c)paragraphs 3 and 4 of Schedule 12 to FA 1989.\nIn the second column of the Table in section 98, the entries relating to—\n(a)section 216 of ICTA,\n(b)section 226(1) and (2) of ICTA,\n(c)section 234(5), (6) and (7)(a) of ICTA,\n(d)section 250(1) to (5) of ICTA, and\n(e)paragraph 42 of Schedule 16 to FA 2002.\nOil Taxation Act 1975 (c. 22)\nIn section 21(2), the definition of “the Taxes Act”.\nAdministration of Justice Act 1985\nIn Schedule 2, in paragraph 36(3) the words from “section 778(3)” to “1988 and”.\nIncome and Corporation Taxes Act 1988\nSection 6(4).\nSection 7.\nSection 11(3) and (4).\nSections 13 to 13A.\nSection 14.\nSection 56(3)(c).\nSection 116.\nSections 118 to 118ZD.\nChapter 2 of Part 6.\nChapter 3 of Part 6.\nSections 231, 231AA and 231AB.\nSection 234.\nSection 234A.\nChapter 6 of Part 6.\nSection 337A(1).\nSections 338, 338A and 339.\nSections 342 and 342A.\nSections 343, 343ZA, 343A and 344.\nChapter 2 of Part 10.\nSection 397.\nSection 399.\nSection 400.\nChapter 4 of Part 10.\nChapter 1 of Part 11.\nChapter 2 of Part 11.\nSection 467.\nSection 468.\nSection 468A.\nSection 469.\nSection 469A.\nSection 477A.\nSection 486.\nSections 488 and 489.\nSection 490.\nSection 492.\nSection 493(A1) to (A3).\nSections 494 to 494A.\nSection 496B.\nSections 500 to 501B.\nSection 502(1A), (3), (3A) and (4).\nChapter 5A of Part 12.\nSection 503.\nSections 505 to 508.\nSection 510.\nSection 510A.\nSection 511(7).\nSection 513.\nSection 517.\nSection 518.\nSection 519.\nSection 519A.\nChapter 5A of Part 13.\nSection 587B.\nSection 587BA.\nSection 587C.\nSection 687A.\nSection 689B.\nChapter 1 of Part 17.\nSections 736A and 736B.\nSections 767A to 769.\nSections 776 to 778.\nSections 785ZA and 785ZB.\nSections 785B to 785E.\nSection 808.\nIn section 828—\n(a)in subsection (1), the words “Subject to subsections (2) and (5) below,” and the words from “or under” to “after this Act)”,\n(b)subsection (2),\n(c)in subsection (3), the words from “or under” to “after this Act)”,\n(d)in subsection (4), “or 840A(1)(d)”, and\n(e)subsections (5) and (6).\nSection 830(1).\nSection 832.\nSection 834.\nSection 834A.\nSection 834B.\nSection 834C.\nSection 837A.\nSection 837B.\nSection 837C.\nSection 838.\nSection 839.\nSection 840.\nSection 840ZA.\nSection 840A.\nSection 841.\nSection 842.\nSection 842A.\nSection 842B.\nSchedule 17.\nSchedules 18 and 18A.\nSchedule 19C.\nSchedule 20.\nSchedule 23A.\nSchedule 28A.\nIn Schedule 29, in the Table in paragraph 32, the entries relating to sections 96 and 102(1) of the Inheritance Tax Act 1984.\nFinance Act 1988\nIn section 117—\n(a)subsection (1), and\n(b)in subsection (4), the words from the beginning to “1988 and”.\nIn Schedule 3, paragraphs 16 and 17.\nFinance Act 1989\nSection 35.\nSection 60(1), (2) and (4).\nSection 100.\nSection 101.\nSection 102.\nSection 104.\nSection 105.\nSection 178(6).\nIn Schedule 12, paragraphs 1, 3, 4, 11 and 12.\nNational Health Service and Community Care Act 1990\nSection 61(1).\nFinance Act 1990\nSection 20.\nSection 25(10), (10A) and (12).\nSection 26.\nSection 27(2) and (4).\nSection 55.\nSection 62(1) and (2).\nSection 99.\nSection 127(1).\nIn Schedule 5, paragraph 4.\nIn Schedule 11, paragraph 1.\nIn Schedule 14, paragraph 3.\nIn Schedule 18, paragraph 5.\nFinance Act 1991\nSection 25.\nSection 71(2).\nSection 73(1).\nSection 74.\nIn Schedule 15, paragraphs 4, 7, 8, 10 to 12, 14, 17 and 19 to 21.\nTaxation of Chargeable Gains Act 1992\nIn section 125A(1), the words “section 573 of the Taxes Act or”.\nIn section 256(1), the words “section 505(4) of the Taxes Act and”.\nIn section 257(2C), the definitions of “relevant amount” and “relievable amount”.\nSection 288(3A)(e).\nIn Schedule 10, paragraph 14(14), (19), (20), (32), (51), (54) and (55).\nLocal Government Finance Act 1992\nIn Schedule 13, paragraph 57.\nCharities Act 1992\nIn Schedule 6, paragraph 17.\nMuseums and Galleries Act 1992\nIn Schedule 8, paragraph 1(8).\nFinance (No. 2) Act 1992 (c. 48)\nSection 22.\nSection 31.\nSection 32(1), (2)(a) and (3).\nIn Schedule 6, paragraphs 1 to 3.\nTrade Union and Labour Relations (Consolidation) Act 1992\nIn Schedule 2, paragraph 37.\nCharities Act 1993\nIn section 25A—\n(a)in subsection (1), the words “section 505 of the Income and Corporation Taxes Act 1988 or”, and\n(b)in subsection (2), the words “section 505 of the Income and Corporation Taxes Act 1988 or”.\nIn Schedule 6, paragraph 25.\nFinance Act 1993\nSection 54.\nSection 67(1).\nSection 77(4).\nSections 92 to 92E.\nSection 109(3).\nIn Schedule 14, paragraphs 8(2), (3) and (5) and 11.\nFinance Act 1994\nSection 86.\nSection 113.\nSection 135.\nSection 140.\nSection 214(3).\nIn Schedule 14, paragraphs 3 and 6.\nIn Schedule 17—\n(a)paragraph 7, and\n(b)in paragraph 8, the words “842(4) and”.\nFinance Act 1995\nSection 38.\nSection 87.\nSection 135.\nSection 138.\nSection 144.\nIn section 154(1), the words “the Corporation Tax Acts and”.\nIn Schedule 6, paragraph 28.\nIn Schedule 17, paragraphs 3 and 20.\nIn Schedule 24, paragraph 12(3).\nSchedule 26.\nHealth Authorities Act 1995\nIn Schedule 1, paragraph 114.\nFinance Act 1996\nSection 78.\nSection 146.\nSection 159(7)(a) and (8).\nSection 165(2).\nSection 173(1) to (4).\nSection 175.\nIn Schedule 6, paragraphs 10(1) and (2) and 16.\nIn Schedule 7, paragraphs 19 and 24.\nIn Schedule 14, paragraphs 11, 16, 19, 21, 22, 32(1) to (3), 39, 40, 52 and 54.\nIn Schedule 20, paragraphs 26 to 29 and 37.\nIn Schedule 24, paragraph 12.\nIn Schedule 37, paragraphs 1(1), 2(2)(a), (3) and (4), 5 and 7.\nIn Schedule 38, paragraph 6(2)(b), (d) and (f), (4), (6) and (8).\nHousing Act 1996\nIn Schedule 3, paragraph 8.\nFinance Act 1997\nSection 59.\nSection 64.\nSection 68.\nIn Schedule 10, paragraphs 3, 4(b)(iii), 10 and 13.\nFinance (No. 2) Act 1997 (c. 58)\nSection 18(2).\nSection 27.\nSection 30(2) and (3).\nSection 39.\nSection 41.\nIn Schedule 4, paragraphs 11 and 16.\nSchedule 7.\nNational Lottery Act 1998\nSection 24(1).\nFinance Act 1998\nSection 28(2).\nSection 29(2).\nSection 80.\nSection 82(3).\nSection 102(1), (2), (5) and (9).\nSections 114 to 116.\nIn Schedule 3, paragraphs 7, 10, 24 and 39(2) and (7).\nIn Schedule 4, paragraph 6.\nIn Schedule 5, paragraphs 28 to 32, 35 to 38, 42 and 46.\nIn Schedule 7, in paragraph 1 “118(1),” “400(6),” and “776(6)(a) and (b),”.\nIn Schedule 19, paragraphs 46, 47, 48(2) and 49.\nHealth Act 1999\nIn Schedule 4, paragraph 73.\nFinance Act 1999\nSection 68(1).\nSection 89(2).\nSection 100.\nIn Schedule 4, in paragraph 15—\n(a)sub-paragraph (2)(a) and the word “and” immediately after it, and\n(b)sub-paragraph (5).\nIn Schedule 11, paragraph 3.\nFinancial Services and Markets Act 2000\nIn Schedule 20, paragraph 4(3).\nLimited Liability Partnerships Act 2000\nSection 10(1).\nFinance Act 2000\nSection 36.\nSection 40.\nSection 41(1).\nSection 43.\nSection 46.\nSection 63(3).\nSection 86.\nSection 98.\nSection 100.\nIn Schedule 15—\n(a)in paragraph 46(2)(a), the words “for full consideration”, and\n(b)in paragraph 70, sub-paragraph (1)(b) and the word “and” immediately before it.\nIn Schedule 16, paragraph 3.\nIn Schedule 19, paragraphs 1 and 2.\nIn Schedule 27, paragraphs 1 to 6, 9 and 12(2).\nSchedule 28.\nAbolition of Feudal Tenure etc (Scotland) Act 2000 (asp 5)\nIn Schedule 12, paragraph 50(4) and (5).\nCapital Allowances Act 2001\nIn section 70E(2B), the words “section 502K of ICTA or”.\nSection 70H(1)(a).\nIn Schedule 2, paragraphs 21, 23, 26, 32 to 38, 41, 43, 55, 56, 60, 63 and 67.\nFinance Act 2001\nSection 55.\nSection 84.\nSection 86.\nIn Schedule 25, paragraph 1(1).\nNational Health Service Reform and Health Care Professions Act 2002\nIn Schedule 5, paragraph 27.\nFinance Act 2002\nSection 31.\nSection 57(1).\nSection 58.\nSection 91.\nSection 92(1).\nSection 97.\nSection 102.\nIn section 103—\n(a)subsection (1), and\n(b)in subsection (4)(a), the words “494AA(2)” and “and 837A(2)”.\nIn Schedule 9, paragraphs 4(7) and 8(4).\nSchedule 16.\nIn Schedule 17, paragraph 1.\nSchedule 18.\nIn Schedule 23, paragraphs 17 and 18.\nIn Schedule 25, paragraphs 45, 49, 56 and 58.\nIn Schedule 27, paragraphs 8 to 10 and 13.\nIn Schedule 30, paragraphs 1(2) and (4) and 2 to 4.\nIncome Tax (Earnings and Pensions) Act 2003\nIn section 357(2), the words “section 505(1)(e) of ICTA or”.\nIn Schedule 6, paragraphs 55, 105 and 121.\nFinance Act 2003\nSection 134.\nSection 148.\nSection 149(5).\nSection 150.\nSection 152.\nIn section 153—\n(a)in subsection (1)(a), the words “402(3B), 403E(1)(a), (2), (4), (5) and (6),”, and\n(b)in subsection (2)(a), the words “, and in Schedule 23A, paragraph 4”.\nSection 183.\nIn Schedule 18, paragraph 3(2) to (5).\nSchedule 26.\nIn Schedule 41, paragraph 3.\nHealth and Social Care (Community Health and Standards) Act 2003\nSection 33(1).\nIn Schedule 13, paragraph 5.\nFinance Act 2004\nSection 26.\nSection 45(4).\nSection 50.\nSection 51.\nSection 56.\nSection 83.\nSection 137(1) and (3) to (7).\nSection 139.\nSection 148.\nIn Schedule 5, paragraph 3(2)(a).\nIn Schedule 6, paragraphs 3 to 6.\nIn Schedule 10, paragraphs 45 and 77.\nIn Schedule 26, paragraph 10.\nIn Schedule 27, paragraphs 1 to 3.\nIn Schedule 35, paragraphs 7, 18, 19, 23 and 34 to 36.\nFire and Rescue Services Act 2004\nIn Schedule 1, paragraph 64.\nScotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 2004 (S.I. 2004/2030)\nArticle 3.\nArticle 5.\nFinance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)\nIn the Schedule, paragraphs 20 and 39.\nConstitutional Reform Act 2005\nIn Schedule 11, paragraph 29.\nIncome Tax (Trading and Other Income) Act 2005\nIn Schedule 1, paragraphs 96, 111 to 113, 119, 120(2), 169, 171, 173, 174, 188(2)(a), 190, 191, 195, 198, 280, 312, 313, 337, 341, 347, 514 and 577.\nFinance Act 2005\nSection 11.\nSection 48(2).\nSection 84.\nIn Schedule 4, paragraphs 8, 18 and 23.\nFinance (No. 2) Act 2005 (c. 22)\nSection 13.\nSection 16.\nSection 38(5).\nIn Schedule 7, paragraph 3.\nTax and Civil Partnership Regulations 2005 (S.I. 2005/3229)\nRegulation 48.\nFinance Act 2006\nSection 25.\nSection 26(4) and (5).\nSections 54 to 58.\nSection 82.\nSection 83(1) and (2).\nSection 95(9).\nSection 101(5).\nSections 103 to 134.\nSection 136.\nSection 136A.\nSection 138.\nSection 139.\nSection 141.\nSection 142.\nSection 144.\nSection 145(1).\nSection 154(2) and (11).\nIn Schedule 1, Part 1.\nIn Schedule 8, paragraphs 10 and 11.\nIn Schedule 9, paragraphs 1 and 2.\nSchedule 10.\nIn Schedule 13, paragraphs 9, 10, 12, 13, 18, 20 and 25.\nSchedule 16.\nSchedule 17.\nIn Schedule 18, paragraph 12(2).\nSchedule 19.\nNational Health Service (Consequential Provisions) Act 2006 (c. 43)\nIn Schedule 1, paragraphs 99 to 101.\nCharities Act 2006 (c. 50)\nIn section 72(3), the words “(as substituted by paragraph 104 of Schedule 8 to this Act)”.\nAuthorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)\nRegulation 88.\nIn regulation 96(5), the words “ “umbrella company” has the meaning given by section 468A of ICTA” and the word “and” preceding those words.\nReal Estate Investment Trusts (Breach of Conditions) Regulations 2006 (S.I. 2006/2864)\nRegulations 2 to 10 and 12 to 14.\nReal Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)\nThe whole Regulations.\nIncome Tax Act 2007\nIn section 348(3), the word “which” where it first appears.\nIn section 356(1), the words “(“the relevant time”)”.\nIn section 364(1)(d), the words “(“the excess”)”.\nIn section 591(1), the definitions of “C (tax-exempt)” and “G (property rental business)”.\nSection 606(4).\nSection 809ZB.\nIn Schedule 1, paragraphs 9, 14 to 17, 22, 51, 74, 76, 77, 84(2), 85 to 87, 88(5) and (7), 92(3), 94 to 100, 101(2) and (4), 104 to 106, 117, 119 to 132, 137 to 139, 146, 148, 153 to 159, 161, 171(2)(b), 184 to 186, 208(2) to (4) and (6), 212, 214, 219 to 228, 230, 231, 237, 238, 263(a), 272(a), 284(3) and (4), 392, 419, 420, 453, 458, 462(3), 616 to 620, 621(2) and (3)(a) and (b) and 626.\nIn Schedule 2, paragraphs 38(5), 40(4), 41(6), 42(5) and (6), 43(2), 44(2), 45(4), 46(5) and (6), 47(2), 48(3) and (4), 49(2), 50(2) and (3), 51(2) and (3), 52(3), 53(2), 54(3), 55(2) and (3), 56(2) and 57(7) and (8).\nIn Schedule 4, the 3 entries relating to “C (tax-exempt)” and the 3 entries relating to “G (property rental business)”.\nFinance Act 2007\nSection 3.\nSection 27(5).\nSection 53(12).\nSection 57(1), (3), (6) and (7).\nSection 59(4) to (6).\nSection 60(2).\nIn Schedule 5, paragraph 9.\nIn Schedule 6, paragraphs 1 and 2.\nIn Schedule 7, paragraph 54.\nIn Schedule 14, paragraphs 2 and 3.\nIn Schedule 16, paragraph 11(3) and (4).\nIn Schedule 17, paragraphs 1 to 17.\nIn Schedule 25, paragraph 1.\nIn Schedule 26, paragraphs 2 and 7(2) and (4) to (9).\nReal Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)\nThe whole Regulations.\nReal Estate Investment Trusts (Breach of Conditions) (Amendment) Regulations 2007 (S.I. 2007/3540)\nThe whole Regulations.\nFinance Act 2008 (c. 9)\nSection 7.\nSection 35.\nSection 54.\nSection 56.\nSection 89.\nSection 111(1).\nSection 112.\nIn Schedule 1, paragraphs 41 and 42.\nIn Schedule 16, paragraphs 3, 7 to 9 and 11(2).\nIn Schedule 19—\n(a)in paragraph 1(3), paragraph (a) and the word “or” at the end of paragraph (b), and\n(b)paragraph 8.\nIn Schedule 20—\n(a)paragraphs 1 and 9, and\n(b)in paragraph 11, in sub-paragraph (2) the words “Section 502B of ICTA or”, in sub-paragraph (5) the words “section 502B of ICTA or”, in sub-paragraph (7) the words “section 502B(2) of ICTA or”, in sub-paragraph (8) the words “Section 502C of ICTA or” and in sub-paragraph (9) the words “section 502D of ICTA or”.\nIn Schedule 35, paragraphs 1, 3 to 6 and 9.\nIn Schedule 36, paragraphs 37B(3)(a), 80 and 82.\nIn Schedule 39, paragraphs 22, 23 and 48.\nCharities Act (Northern Ireland) 2008 (c. 12 (N.I.))\nIn section 45—\n(a)in subsection (1), the words “section 505 of the Income and Corporation Taxes Act 1988 (c. 1) or”, and\n(b)in subsection (2), the words “section 505 of the Income and Corporation Taxes Act 1988 or”.\nCorporation Tax Act 2009 (c. 4)\nIn section 57(2)(a), the words “(see subsection (3))”.\nSection 968.\nIn section 1221(1), paragraph (g) and the word “or” at the end of that paragraph.\nSection 1223(4).\nSection 1262(3).\nSection 1311.\nSections 1317 and 1318.\nIn section 1319, the definitions of “basic rate”, “charity”, “non-UK resident”, “retail prices index”, “tax year”, “the tax year 2009-10” and “UK resident”.\nSection 1320(1).\nIn Schedule 1, paragraphs 86, 97 to 102, 105 to 113, 115, 116, 118 to 124, 166 to 171, 174, 175, 177, 178, 213, 215, 221 to 224, 231, 272 to 277, 284, 285, 290, 461(2)(b), 561 to 563, 684 to 691, 695, 697 and 698.\nIn Schedule 4, the entry for “qualifying policy”.\nFinance Act 2009 (c. 10)\nSection 28.\nSection 29.\nSection 38.\nSection 58.\nSection 62.\nSection 63.\nSection 66.\nSection 90.\nSchedule 9.\nSchedule 10.\nIn Schedule 12, paragraph 3.\nIn Schedule 14, paragraphs 6, 11, 12 and 19.\nSchedule 18.\nIn Schedule 19, paragraph 10(b).\nIn Schedule 25, paragraphs 1 to 6 and 9(4).\nSchedule 29.\nSchedule 31.\nIn Schedule 32, paragraphs 9 to 11.\nIn Schedule 33—\n(a)paragraph 1,\n(b)in paragraph 5(1), the words “Section 502B of ICTA or”,\n(c)in paragraph 6(1), the words “section 502B(2) of ICTA or”,\n(d)in paragraph 7, the words “Section 502C of ICTA or”, and\n(e)in paragraph 8(1) the words “section 502D(2) of ICTA or”, and in paragraph 9(b) the words “section 502B of ICTA or”.\nSchedule 34.\nSchedule 44.\nIn Schedule 45, paragraph 4.\nIncome Tax Act 2007 (Amendment) Order 2009 (S.I. 2009/23)\nArticle 2.\nTransfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)\nIn Schedule 1, paragraphs 150 to 153 and 446 to 449.\nIncome Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859)\nArticle 2.\nCorporation Tax (Implementation of the Mergers Directive) Regulations 2009 (S.I. 2009/2797)\nThe whole Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}