OpenLegislation

Changes made by Finance Act 2009

2009 c. 10

Made to Income and Corporation Taxes Act 1988

215 changes. All changes made by Finance Act 2009

Provision changed Change By In force Text
s. 736C omitted Sch. 24 para. 8(a)(i) 22 Apr 2009 Written in
s. 736B(4) omitted Sch. 24 para. 9(a) 22 Apr 2009 Written in
s. 807A(2B) omitted Sch. 24 para. 9(a) 22 Apr 2009 Written in
s. 736D omitted Sch. 24 para. 8(a)(ii) 22 Apr 2009 Written in
Act Corporation Tax Acts applied (with modifications) by 2009 c. 4, s. 521B(2) (as inserted) Sch. 24 para. 4 22 Apr 2009 Written in
s. 839 applied by 1981 c. 63, s. 21(7) (as inserted) s. 22(6) 1 Jun 2009 Written in
s. 736B(2) words substituted Sch. 29 para. 2(2) 21 Jul 2009 Written in
Sch. 27 para. 5(3)(c) words substituted Sch. 14 para. 13(a) 21 Jul 2009 Written in
Sch. 25 para. 12(5) words omitted Sch. 16 para. 10(4)(c)(ii) 21 Jul 2009 Written in
s. 751B(3) words inserted Sch. 16 para. 24(3) 21 Jul 2009 Written in
s. 826(7BC) omitted Sch. 14 para. 10 21 Jul 2009 Written in
s. 786(5ZA) word omitted Sch. 25 para. 9(1)(d)(ii) 21 Jul 2009 Written in
s. 755D applied (with modifications) by 2009 c. 4, s. 931E(4)(5) (as inserted) Sch. 14 para. 1 21 Jul 2009 Written in
s. 273 omitted Sch. 1 para. 2(h) 21 Jul 2009 Written in
s. 265 omitted Sch. 1 para. 2(g) 21 Jul 2009 Written in
s. 578B(4) omitted Sch. 11 para. 63(5) 21 Jul 2009 Written in
s. 747(5A) words inserted Sch. 16 para. 22(a) 21 Jul 2009 Written in
s. 751B(2) words inserted Sch. 16 para. 24(3) 21 Jul 2009 Written in
s. 256B omitted Sch. 1 para. 2(c) 21 Jul 2009 Written in
s. 811(6) words inserted s. 59(12) 21 Jul 2009 Written in
s. 231(1) words substituted Sch. 14 para. 6(2)(c) 21 Jul 2009 Written in
s. 274(2) words substituted Sch. 1 para. 4(3)(a) 21 Jul 2009 Written in
s. 749(10) words inserted Sch. 16 para. 22(b) 21 Jul 2009 Written in
s. 799(3A) inserted Sch. 14 para. 8(3) 21 Jul 2009 Written in
s. 257C omitted Sch. 1 para. 2(f) 21 Jul 2009 Written in
s. 751B(8) words inserted Sch. 16 para. 24(4)(a) 21 Jul 2009 Written in
s. 13(7) words omitted Sch. 14 para. 3 21 Jul 2009 Written in
s. 578A(3) word substituted Sch. 11 para. 62(5) 21 Jul 2009 Written in
s. 76ZN(6)(b) words omitted Sch. 11 para. 60(6) 21 Jul 2009 Written in
Sch. 24 para. 2(1)(b) and word omitted Sch. 16 para. 2(6)(c) 21 Jul 2009 Written in
s. 785C(9)(c) and word omitted Sch. 32 para. 9(3)(b) 21 Jul 2009 Written in
Sch. 25 para. 6(5ZB) words omitted Sch. 16 para. 10(2)(f) 21 Jul 2009 Written in
Sch. 24 para. 1(3A)(b)(ii) and word omitted Sch. 16 para. 2(6)(a) 21 Jul 2009 Written in
s. 95ZA(2)(a) words omitted Sch. 14 para. 5(3) 21 Jul 2009 Written in
s. 803A(1A) omitted Sch. 16 para. 2(5) 21 Jul 2009 Written in
s. 736B(2B) inserted Sch. 29 para. 2(3) 21 Jul 2009 Written in
Sch. 24 para. 1(6) omitted Sch. 16 para. 2(6)(b) 21 Jul 2009 Written in
s. 828(3) excluded Sch. 22 para. 14(2) 21 Jul 2009 Written in
s. 76ZN(6)(c) words omitted Sch. 11 para. 60(6) 21 Jul 2009 Written in
Sch. 25 para. 6(5B) omitted Sch. 16 para. 10(2)(h) 21 Jul 2009 Written in
s. 811(7) words inserted s. 59(12) 21 Jul 2009 Written in
s. 751B(8) words inserted Sch. 16 para. 24(4)(b) 21 Jul 2009 Written in
s. 730 omitted Sch. 25 para. 9(1)(a) 21 Jul 2009 Written in
Sch. 25 para. 6(1)(c) words substituted Sch. 16 para. 10(2)(a) 21 Jul 2009 Written in
Sch. 28AA para. 5(8) inserted Sch. 14 para. 14 21 Jul 2009 Written in
s. 751B(5) words inserted Sch. 16 para. 24(3) 21 Jul 2009 Written in
s. 76ZN(5) word substituted Sch. 11 para. 60(5) 21 Jul 2009 Written in
Sch. 24 para. 4(1A)(b) and word omitted Sch. 16 para. 2(6)(d) 21 Jul 2009 Written in
s. 76ZN(7) omitted Sch. 11 para. 60(7) 21 Jul 2009 Written in
s. 578B(3) words omitted Sch. 11 para. 63(4) 21 Jul 2009 Written in
Sch. 23A para. 4(4) words inserted Sch. 29 para. 1(2)(c) 21 Jul 2009 Written in
s. 806(2) words substituted s. 59(4)(c) 21 Jul 2009 Written in
Sch. 25 para. 6(3)(b) words omitted Sch. 16 para. 10(2)(b) 21 Jul 2009 Written in
s. 766 omitted Sch. 17 para. 1(c) 21 Jul 2009 Written in
s. 811(4) words inserted s. 59(10)(a) 21 Jul 2009 Written in
s. 502GD inserted Sch. 33 para. 1 21 Jul 2009 Written in
s. 806(3) words inserted s. 59(5)(b) 21 Jul 2009 Written in
s. 824(4A)(b) word substituted Sch. 19 para. 10(a) 21 Jul 2009 Written in
s. 231(1) words omitted Sch. 14 para. 6(2)(a) 21 Jul 2009 Written in
Sch. 25 para. 6(5C) words omitted Sch. 16 para. 10(2)(i) 21 Jul 2009 Written in
s. 806(5) words substituted s. 59(6) 21 Jul 2009 Written in
s. 755D applied (with modifications) by 2009 c. 4, s. 486E(10) (as inserted) Sch. 24 para. 3 21 Jul 2009 Written in
s. 444BA power to apply (with modifications) conferred s. 47 21 Jul 2009 Written in
s. 417(1) applied (with modifications) Sch. 15 para. 82(5) 21 Jul 2009 Written in
s. 274(4) words omitted Sch. 1 para. 4(5) 21 Jul 2009 Written in
s. 76ZN(1)(b) substituted for s. 76ZN(1)(b)(c) Sch. 11 para. 60(2)(b) 21 Jul 2009 Written in
s. 799(3)(za) inserted Sch. 14 para. 8(2)(a) 21 Jul 2009 Written in
Sch. 24 para. 10(1)(b) and word omitted Sch. 16 para. 2(6)(g) 21 Jul 2009 Written in
s. 274(3) omitted Sch. 1 para. 4(4) 21 Jul 2009 Written in
Sch. 23A para. 4(4A)(4B) inserted Sch. 14 para. 12(3) 21 Jul 2009 Written in
s. 578B(1)(za) inserted Sch. 11 para. 63(2)(b) 21 Jul 2009 Written in
s. 751AA inserted Sch. 16 para. 23 21 Jul 2009 Written in
s. 774E(1) words omitted Sch. 25 para. 9(3)(b) 21 Jul 2009 Written in
s. 95ZA(1) words substituted Sch. 14 para. 5(2) 21 Jul 2009 Written in
Pt. 18 modified s. 56(1) 21 Jul 2009 Written in
s. 578B(2)(b) omitted Sch. 11 para. 63(3)(a) 21 Jul 2009 Written in
s. 811(8) words inserted s. 59(12) 21 Jul 2009 Written in
Sch. 25 Pt. 1 omitted Sch. 16 para. 1(3) 21 Jul 2009 Written in
s. 76(7) words substituted Sch. 7 para. 24(b) 21 Jul 2009 Written in
Sch. 25 para. 6(5ZA) words omitted Sch. 16 para. 10(2)(e) 21 Jul 2009 Written in
Sch. 28AA para. 3 applied Sch. 17 para. 12(5) 21 Jul 2009 Written in
s. 266(8) words substituted Sch. 1 para. 3(7) 21 Jul 2009 Written in
Sch. 18 para. 1(3)(c) substituted Sch. 9 para. 2(3)(b) 21 Jul 2009 Written in
Sch. 18 applied Sch. 15 para. 86(7) 21 Jul 2009 Written in
Sch. 23A para. 4A inserted Sch. 29 para. 1(3) 21 Jul 2009 Written in
s. 806(3)(b) words inserted s. 59(5)(a) 21 Jul 2009 Written in
s. 749A(9) words inserted Sch. 16 para. 22(c) 21 Jul 2009 Written in
s. 811(4) words substituted s. 59(10)(b) 21 Jul 2009 Written in
s. 798B(4A)-(4C) inserted s. 60(3) 21 Jul 2009 Written in
Sch. 23A para. 2(2)(b) and word omitted Sch. 14 para. 11(3) 21 Jul 2009 Written in
s. 801(2B) omitted Sch. 16 para. 2(3) 21 Jul 2009 Written in
s. 578A(4) word substituted Sch. 11 para. 62(6) 21 Jul 2009 Written in
s. 578B(1)(b) words inserted Sch. 11 para. 63(2)(c) 21 Jul 2009 Written in
Sch. 25 para. 12(4) words omitted Sch. 16 para. 10(4)(b) 21 Jul 2009 Written in
s. 811(5) words inserted s. 59(11)(b) 21 Jul 2009 Written in
Sch. 23A para. 2(1A)-(1F) inserted Sch. 14 para. 11(2) 21 Jul 2009 Written in
s. 578B(1)(a) words inserted Sch. 11 para. 63(2)(c) 21 Jul 2009 Written in
s. 257(1) amended s. 3(1)(b) 21 Jul 2009 Written in
s. 785C(6) words substituted Sch. 32 para. 9(2) 21 Jul 2009 Written in
Sch. 25 Pt. 2 modified Sch. 16 para. 17 21 Jul 2009 Written in
s. 76ZN(2) word substituted Sch. 11 para. 60(4) 21 Jul 2009 Written in
s. 806(6) words substituted s. 59(7)(a) 21 Jul 2009 Written in
s. 266(3) word omitted Sch. 1 para. 3(4) 21 Jul 2009 Written in
s. 256A omitted Sch. 1 para. 2(b) 21 Jul 2009 Written in
s. 747(3A) words inserted Sch. 16 para. 22(a) 21 Jul 2009 Written in
s. 578A(2C) inserted Sch. 11 para. 62(4) 21 Jul 2009 Written in
s. 806(2) words substituted s. 59(4)(b) 21 Jul 2009 Written in
s. 76ZN(8) words omitted Sch. 11 para. 60(8) 21 Jul 2009 Written in
s. 799(3)(c) words inserted Sch. 14 para. 8(2)(c) 21 Jul 2009 Written in
s. 785C(9A)(9B) inserted Sch. 32 para. 9(4) 21 Jul 2009 Written in
s. 751B(1) words inserted Sch. 16 para. 24(3) 21 Jul 2009 Written in
s. 751B heading words substituted Sch. 16 para. 24(2) 21 Jul 2009 Written in
Sch. 25 para. 6(5) words substituted Sch. 16 para. 10(2)(d)(i) 21 Jul 2009 Written in
s. 502B excluded Sch. 33 para. 5 21 Jul 2009 Written in
Sch. 28AA para. 5(9) inserted Sch. 15 para. 96 21 Jul 2009 Written in
s. 811(4) words substituted s. 59(10)(c) 21 Jul 2009 Written in
s. 274(2) word substituted Sch. 1 para. 4(3)(c) 21 Jul 2009 Written in
s. 839 applied by 2003 c. 14, Sch. 9 para. 7(9) (as inserted) s. 81(7)(b) 21 Jul 2009 Written in
s. 266(1) words substituted Sch. 1 para. 3(2)(a) 21 Jul 2009 Written in
s. 578A(2A)(2B) omitted Sch. 11 para. 62(3) 21 Jul 2009 Written in
s. 801(2B) words substituted s. 57(4) 21 Jul 2009 Written in
s. 266(4) word substituted Sch. 1 para. 3(5) 21 Jul 2009 Written in
s. 231(1) words substituted Sch. 14 para. 6(2)(b) 21 Jul 2009 Written in
s. 578B(1) word omitted Sch. 11 para. 63(2)(a)(d) 21 Jul 2009 Written in
s. 765A omitted Sch. 17 para. 1(b) 21 Jul 2009 Written in
s. 751B(10) words inserted Sch. 16 para. 24(5)(b) 21 Jul 2009 Written in
s. 502C excluded Sch. 33 para. 7 21 Jul 2009 Written in
Sch. 18 para. 1(2) word substituted Sch. 9 para. 2(2) 21 Jul 2009 Written in
s. 801C omitted Sch. 16 para. 2(4) 21 Jul 2009 Written in
Sch. 25 para. 8(3) words omitted Sch. 16 para. 10(3) 21 Jul 2009 Written in
s. 76ZN(1A) inserted Sch. 11 para. 60(3) 21 Jul 2009 Written in
Sch. 18 para. 5B(4)(b) word substituted Sch. 9 para. 4 21 Jul 2009 Written in
s. 799(1A) words substituted s. 57(1) 21 Jul 2009 Written in
s. 432E(3)(a) words omitted Sch. 23 para. 5(2) 21 Jul 2009 Written in
s. 434AZA-434AZC inserted Sch. 23 para. 3 21 Jul 2009 Written in
s. 266(7) omitted Sch. 1 para. 3(6) 21 Jul 2009 Written in
Sch. 24 para. 4(3A) omitted Sch. 16 para. 2(6)(e) 21 Jul 2009 Written in
Sch. 23A para. 4(4)(a) words substituted Sch. 29 para. 1(2)(a) 21 Jul 2009 Written in
s. 578A(2)(a)-(d) and words substituted for s. 578A(2)(a)(b) Sch. 11 para. 62(2) 21 Jul 2009 Written in
s. 785C(9)(a) word inserted Sch. 32 para. 9(3)(a) 21 Jul 2009 Written in
s. 76(7) word substituted Sch. 7 para. 24(a) 21 Jul 2009 Written in
s. 231(1B) inserted Sch. 14 para. 6(3) 21 Jul 2009 Written in
s. 274(2) words omitted Sch. 1 para. 4(3)(b) 21 Jul 2009 Written in
s. 274 heading words substituted Sch. 1 para. 4(6) 21 Jul 2009 Written in
s. 257A-257BB omitted Sch. 1 para. 2(e) 21 Jul 2009 Written in
Sch. 18 para. 1(3)(d) words substituted Sch. 9 para. 2(3)(c) 21 Jul 2009 Written in
s. 278 omitted Sch. 1 para. 2(i) 21 Jul 2009 Written in
s. 775A omitted Sch. 25 para. 9(1)(b) 21 Jul 2009 Written in
Sch. 25 para. 6(4)-(4BB) omitted Sch. 16 para. 10(2)(c) 21 Jul 2009 Written in
s. 795(3A) omitted Sch. 14 para. 7 21 Jul 2009 Written in
Sch. 27 para. 5(3)(c) words omitted Sch. 14 para. 13(b) 21 Jul 2009 Written in
Sch. 23A para. 4(4)(b) words substituted Sch. 29 para. 1(2)(b) 21 Jul 2009 Written in
s. 578B(2)(c) inserted Sch. 11 para. 63(3)(b) 21 Jul 2009 Written in
s. 838 applied (with modifications) Sch. 46 para. 18(3)(4) 21 Jul 2009 Written in
s. 266(1A) inserted Sch. 1 para. 3(3) 21 Jul 2009 Written in
s. 804G inserted s. 59(2) 21 Jul 2009 Written in
s. 785A omitted Sch. 25 para. 9(1)(c) 21 Jul 2009 Written in
Sch. 25 para. 12A omitted Sch. 16 para. 10(5) 21 Jul 2009 Written in
Sch. 24 para. 9(1)(c) words omitted Sch. 16 para. 2(6)(f) 21 Jul 2009 Written in
s. 274(1) words omitted Sch. 1 para. 4(2) 21 Jul 2009 Written in
Sch. 25 para. 6(6) words substituted Sch. 16 para. 10(2)(j) 21 Jul 2009 Written in
s. 257C excluded s. 3(2)(b) 21 Jul 2009 Written in
Sch. 18 para. 1(3) word substituted Sch. 9 para. 2(3)(a) 21 Jul 2009 Written in
s. 811(3A)(3B) inserted s. 59(9) 21 Jul 2009 Written in
s. 806A-806K omitted Sch. 14 para. 9 21 Jul 2009 Written in
s. 806(6) words inserted s. 59(7)(b) 21 Jul 2009 Written in
s. 799(3)(a) words inserted Sch. 14 para. 8(2)(b) 21 Jul 2009 Written in
s. 76ZN(6)(a) words omitted Sch. 11 para. 60(6) 21 Jul 2009 Written in
s. 748(1)(a) and word omitted Sch. 16 para. 1(2) 21 Jul 2009 Written in
s. 393A(2E) inserted s. 62(1) 21 Jul 2009 Written in
s. 76ZO omitted Sch. 11 para. 61 21 Jul 2009 Written in
s. 801(2A)(aa) omitted Sch. 16 para. 2(3) 21 Jul 2009 Written in
Sch. 25 para. 12(1) words substituted Sch. 16 para. 10(4)(a) 21 Jul 2009 Written in
s. 750(3)(ab) words inserted Sch. 16 para. 22(d) 21 Jul 2009 Written in
s. 505(1)(c)(iizza) inserted Sch. 14 para. 4(2) 21 Jul 2009 Written in
Act Corporation Tax Acts modified s. 25(1)-(4) 21 Jul 2009 Written in
s. 811(4) words inserted s. 59(10)(d) 21 Jul 2009 Written in
s. 502(3A) words omitted Sch. 45 para. 4(1) 21 Jul 2009 Written in
s. 786(5) words omitted Sch. 25 para. 9(1)(d)(i) 21 Jul 2009 Written in
Sch. 14 para. 6(1) words omitted Sch. 1 para. 5 21 Jul 2009 Written in
s. 256 omitted Sch. 1 para. 2(a) 21 Jul 2009 Written in
Sch. 23A para. 4(1A)-(1F) substituted for Sch. 23A para. 4(1A) Sch. 14 para. 12(2) 21 Jul 2009 Written in
Sch. 23A para. 2(3A)(3B) inserted Sch. 14 para. 11(4) 21 Jul 2009 Written in
s. 76(7) words inserted Sch. 7 para. 24(c) 21 Jul 2009 Written in
s. 257 omitted Sch. 1 para. 2(d) 21 Jul 2009 Written in
s. 785ZB(3) words substituted Sch. 25 para. 9(4) 21 Jul 2009 Written in
s. 578A(5) inserted Sch. 11 para. 62(7) 21 Jul 2009 Written in
s. 798A(3A)-(3C) inserted s. 60(2) 21 Jul 2009 Written in
s. 393A applied (with modifications) Sch. 6 para. 3 21 Jul 2009 Written in
s. 751B(10) words inserted Sch. 16 para. 24(5)(a) 21 Jul 2009 Written in
s. 765 omitted Sch. 17 para. 1(a) 21 Jul 2009 Written in
s. 754A omitted Sch. 16 para. 2(2) 21 Jul 2009 Written in
s. 806(4) words substituted s. 59(6) 21 Jul 2009 Written in
Sch. 25 para. 6(5) words omitted Sch. 16 para. 10(2)(d)(ii) 21 Jul 2009 Written in
s. 801(2) words inserted s. 57(3) 21 Jul 2009 Written in
s. 266(1) words omitted Sch. 1 para. 3(2)(b) 21 Jul 2009 Written in
s. 811(5)(b) words inserted s. 59(11)(a) 21 Jul 2009 Written in
s. 505(1)(c)(iib) omitted Sch. 14 para. 4(3) 21 Jul 2009 Written in
s. 839 applied Sch. 3 para. 8 21 Jul 2009 Written in
s. 801(6)(7) omitted Sch. 16 para. 2(3) 21 Jul 2009 Written in
Sch. 24 para. 1(3A) words omitted Sch. 16 para. 2(6)(a) 21 Jul 2009 Written in
Sch. 25 para. 6(5A) words substituted Sch. 16 para. 10(2)(g) 21 Jul 2009 Written in
Sch. 25 para. 12(5) words substituted Sch. 16 para. 10(4)(c)(i) 21 Jul 2009 Written in
s. 501A(12) inserted s. 90(2) 21 Jul 2009 Written in
s. 76ZN(1)(a) words omitted Sch. 11 para. 60(2)(a) 21 Jul 2009 Written in
s. 76ZN(9) inserted Sch. 11 para. 60(9) 21 Jul 2009 Written in
s. 806(2) words inserted s. 59(4)(a) 21 Jul 2009 Written in
s. 839 applied by 2003 c. 14, Sch. 9 para. 5(2B) (as inserted) s. 81(6)(b) 21 Jul 2009 Written in
Sch. 18 para. 1A inserted Sch. 9 para. 3 21 Jul 2009 Written in
s. 432E(4A) words omitted Sch. 23 para. 5(4) 21 Jul 2009 Written in
s. 840ZA(3)(b) words inserted Sch. 19 para. 10(b) 21 Jul 2009 Written in
s. 786(5A) word omitted Sch. 25 para. 9(1)(d)(iii) 21 Jul 2009 Written in
s. 432E(4) words omitted Sch. 23 para. 5(3) 21 Jul 2009 Written in
s. 767 omitted Sch. 17 para. 1(d) 21 Jul 2009 Written in
s. 842(4) words inserted Sch. 22 para. 11(2) — Not yet written in

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

Data