{
  "legislation": {
    "id": "ukpga/2009/10",
    "title": "Finance Act 2009",
    "short_title": "Finance Act 2009",
    "citation": "2009 c. 10",
    "type": "ukpga",
    "date": "2009-07-21",
    "revised": true,
    "unapplied_effects": 37,
    "url": "https://openlegislation.uk/finance-act-2009",
    "json_url": "https://openlegislation.uk/finance-act-2009.json"
  },
  "direction": "made_by",
  "with": "ukpga/2009/4",
  "count": 231,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 479(2)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 479(2)(d) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "entry substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 7(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 542(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 10",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 479(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 6 Ch. 8",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 8(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 7(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 479(2)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 481(3)(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(9)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 571",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 9(f)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 481(3)(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(9)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 6 Ch. 6A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 4",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "entry substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 7(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 481(3)(f) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(9)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "entries substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 7(9)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 476(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 477(2)(f)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 353(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 6 Ch. 7",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 8(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "entries omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 7(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 215",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 9(f)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 353(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 7(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 547",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 8(c)(iii)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 7(8)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 481(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(10)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 481(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(11)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 479(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 42(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-22"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1146 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 6(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1(2)(fa)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 21",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1231(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 56",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 884",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 606A-606H",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 7",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 477(2)(aa)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 606(4A)-(4D)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 870(3)(b) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 16 para. 4(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 377(1)(c) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1163(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 14(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 377(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 418A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 4(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1146A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 7",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 540(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 9",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 14 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 2",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(2)(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 328A-328H",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 3",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1144(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1175 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 19(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 45",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 64(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 407(1)(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 6(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(7)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 26(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 870(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 16 para. 4(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 375(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 974(3)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 25(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 328(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 2",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(5)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 974(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 25(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 375(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 418(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 29",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(9)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 715(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1169(3)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 16",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 374(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 410(4)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 210(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 52(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 883(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 410(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 8(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 418(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1144(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 418 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 4(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1175(3)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 19(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 885(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 606 cross-heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 5",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 317(5)(za)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 884",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 130 and cross-heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 22",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 311(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 2(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 418(6A)-(6C)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 974(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 25(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 26(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 56(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 47(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1146(3)(b) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 6(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "s. 1163 renumbered as s. 1163(1)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1163(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1146(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 6(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1169(2)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 16",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1173 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 17(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 606(3)(a) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "s. 377 renumbered as s. 377(1)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 377(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1146(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 6(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(1)(za)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 410(5A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 8(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1161 cross-heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 12(8)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 56(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 47(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 407(1)(f) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 6(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1150 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 11(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1146(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 6(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 56(5)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 47(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 283(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 54",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 58",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 49",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 374(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 2(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 883(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 311(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1150(2)(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 11(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 174(4)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 30(e)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1178(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 21(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(5)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1143(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 6 Ch. 2B",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 25 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 311(4)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1161(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1144(6A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 4(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 375(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 376(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 311(2)(b)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 230",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 25 para. 9(3)(i)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 599A 599B",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1174",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 18",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1144(5)(c)(d) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 4(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 883(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(4)(d)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 884 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 2 para. 16 and heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 58",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1173(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 606(4E)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 6(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1144(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 376(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 606(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 865(3)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 55",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 883(2)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "s. 1150 renumbered as s. 1150(1)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1150(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1173(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 702(3)(ca)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 58A 58B",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 50",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 61",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 28",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1178A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 22",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1147(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 715(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(7)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for s. 1147(3)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1147(3)-(3B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "entries omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 26(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 56(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 47(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 5",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 15(2)(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(8)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(8)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1175(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 19(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 374(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1149(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for s. 418(2)-(4)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 418(2)(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1144(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for s. 1161(3)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1161(3)-(3B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1161(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 12(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1175(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 19(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1161 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 12(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 409(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 7(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 252-254",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 30(e)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1146(3A)(3B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1161(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 12(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for s. 1149(3)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1149(3)-(3B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1310(4)(za)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 28",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 311(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 210(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 52(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 56(5)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 47(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1251(4)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 57(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 56(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 47(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 26(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(4)(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 30(e)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 375(4)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1161(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 12(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(2)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 9A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 409(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 7(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 407(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 982(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 26",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 311(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 30 para. 2(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 932(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 23",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1146(3)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 6(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 521F",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 15(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 57(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 48(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1161(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 12(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 885(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 214(1)(b)(i)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 53",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "excluded by 2006 c. 25 s. 104(3) (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 42",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 34 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 651(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 61 para. 28",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1162",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 13",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 410(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 56 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 47(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 982(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 26",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 6 Ch. 2A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 3",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 23",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 407(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1176",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 20",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 26(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 2 para. 17",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 58",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 377(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 26(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 410(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for s. 1145",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1145-1145B",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 5",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1163(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 14(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 56(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 47(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 10 Ch. 2",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 24",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 477(2)(ab)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 25 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1150(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 11(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 374(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 2(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1143(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1173(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 607 cross-heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 21 para. 8",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 885 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(6)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1163(2)(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 14(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1285",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 27",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1163 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 14(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1178",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 21(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1175(3)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 19(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1165(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 15",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 407(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 20 para. 6(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 214",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 25 para. 9(3)(i)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 51(1)(b)(i)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 46",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 191(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 51",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 14 Ch. 2 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 7 para. 8",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 712(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 70(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    }
  ],
  "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."
}