OpenLegislation

Changes made by Finance Act 2009

2009 c. 10

Made to Corporation Tax Act 2009

231 changes. All changes made by Finance Act 2009

Provision changed Change By In force Text
s. 479(2)(c) words inserted s. 42(5)(b) 22 Apr 2009 Written in
s. 479(2)(d) and word inserted s. 42(5)(c) 22 Apr 2009 Written in
Sch. 4 entry substituted Sch. 24 para. 7(6) 22 Apr 2009 Written in
s. 542(2) word substituted Sch. 24 para. 10 22 Apr 2009 Written in
s. 479(3) word substituted s. 42(6) 22 Apr 2009 Written in
Pt. 6 Ch. 8 omitted Sch. 24 para. 8(c)(ii) 22 Apr 2009 Written in
Sch. 4 words inserted Sch. 24 para. 7(4) 22 Apr 2009 Written in
s. 479(2)(b) word omitted s. 42(5)(a) 22 Apr 2009 Written in
s. 481(3)(d) words inserted s. 42(9)(a) 22 Apr 2009 Written in
Sch. 1 para. 571 omitted Sch. 24 para. 9(f) 22 Apr 2009 Written in
s. 481(3)(d) words substituted s. 42(9)(a) 22 Apr 2009 Written in
Pt. 6 Ch. 6A inserted Sch. 24 para. 4 22 Apr 2009 Written in
Sch. 4 entry substituted Sch. 24 para. 7(5) 22 Apr 2009 Written in
s. 481(3)(f) and word inserted s. 42(9)(b) 22 Apr 2009 Written in
Sch. 4 entries substituted Sch. 24 para. 7(9) 22 Apr 2009 Written in
s. 476(1) words inserted s. 42(3) 22 Apr 2009 Written in
s. 477(2)(f) substituted Sch. 24 para. 2(3) 22 Apr 2009 Written in
s. 353(6) words inserted s. 42(2)(b) 22 Apr 2009 Written in
Pt. 6 Ch. 7 omitted Sch. 24 para. 8(c)(i) 22 Apr 2009 Written in
Sch. 4 entries omitted Sch. 24 para. 7(7) 22 Apr 2009 Written in
Sch. 1 para. 215 omitted Sch. 24 para. 9(f) 22 Apr 2009 Written in
s. 353(3) omitted s. 42(2)(a) 22 Apr 2009 Written in
Sch. 4 entry omitted Sch. 24 para. 7(3) 22 Apr 2009 Written in
s. 547 omitted Sch. 24 para. 8(c)(iii) 22 Apr 2009 Written in
Sch. 4 word substituted Sch. 24 para. 7(8) 22 Apr 2009 Written in
s. 481(4) words substituted s. 42(10) 22 Apr 2009 Written in
s. 481(4A) inserted s. 42(11) 22 Apr 2009 Written in
Sch. 4 words inserted Sch. 24 para. 7(2) 22 Apr 2009 Written in
s. 479(3A) inserted s. 42(7) 22 Apr 2009 Written in
s. 1146 heading word inserted Sch. 7 para. 6(6) 21 Jul 2009 Written in
s. 1(2)(fa) inserted Sch. 14 para. 21 21 Jul 2009 Written in
s. 1231(3) words omitted Sch. 11 para. 56 21 Jul 2009 Written in
s. 884 words substituted s. 70(5)(b) 21 Jul 2009 Written in
s. 606A-606H inserted Sch. 21 para. 7 21 Jul 2009 Written in
s. 477(2)(aa) inserted Sch. 24 para. 2(2) 21 Jul 2009 Written in
s. 606(4A)-(4D) inserted Sch. 21 para. 6(4) 21 Jul 2009 Written in
s. 870(3)(b) and word omitted Sch. 16 para. 4(a) 21 Jul 2009 Written in
s. 377(1)(c) and word inserted Sch. 20 para. 5(3) 21 Jul 2009 Written in
s. 1163(1) words inserted Sch. 7 para. 14(3)(a) 21 Jul 2009 Written in
s. 57(1) words omitted Sch. 11 para. 48(2)(a) 21 Jul 2009 Written in
s. 377(2) inserted Sch. 20 para. 5(4) 21 Jul 2009 Written in
s. 418A inserted Sch. 30 para. 4(7) 21 Jul 2009 Written in
s. 1146A inserted Sch. 7 para. 7 21 Jul 2009 Written in
s. 540(3) words inserted Sch. 30 para. 5(1) 21 Jul 2009 Written in
Sch. 4 words inserted Sch. 21 para. 9 21 Jul 2009 Written in
Pt. 14 heading words inserted Sch. 7 para. 2 21 Jul 2009 Written in
s. 1251(5)(a) words omitted Sch. 11 para. 57(5) 21 Jul 2009 Written in
s. 57(2)(d) inserted Sch. 11 para. 48(4)(c) 21 Jul 2009 Written in
s. 1251(1) words substituted Sch. 11 para. 57(2) 21 Jul 2009 Written in
s. 328A-328H inserted Sch. 21 para. 3 21 Jul 2009 Written in
s. 1144(4) substituted Sch. 7 para. 4(5) 21 Jul 2009 Written in
s. 57(6) words omitted Sch. 11 para. 48(5) 21 Jul 2009 Written in
s. 1175 heading substituted Sch. 7 para. 19(5) 21 Jul 2009 Written in
Sch. 1 para. 45 omitted Sch. 11 para. 64(b) 21 Jul 2009 Written in
s. 407(1)(d) word omitted Sch. 20 para. 6(2)(b) 21 Jul 2009 Written in
s. 1251(7) words substituted Sch. 11 para. 57(7)(b) 21 Jul 2009 Written in
Sch. 4 words inserted Sch. 7 para. 26(2) 21 Jul 2009 Written in
s. 870(7) omitted Sch. 16 para. 4(b) 21 Jul 2009 Written in
s. 375(3)(b) words inserted Sch. 20 para. 3(3) 21 Jul 2009 Written in
s. 974(3)(a) word inserted Sch. 14 para. 25(2) 21 Jul 2009 Written in
s. 328(4A) inserted Sch. 21 para. 2 21 Jul 2009 Written in
s. 1251(5)(c) words omitted Sch. 11 para. 57(5) 21 Jul 2009 Written in
s. 974(4A) inserted Sch. 14 para. 25(4) 21 Jul 2009 Written in
s. 375(4A) inserted Sch. 20 para. 3(4) 21 Jul 2009 Written in
s. 418(7) words substituted Sch. 30 para. 4(5) 21 Jul 2009 Written in
Sch. 4 words inserted Sch. 14 para. 29 21 Jul 2009 Written in
s. 1251 heading words omitted Sch. 11 para. 57(9) 21 Jul 2009 Written in
s. 715(4) inserted s. 70(3)(b) 21 Jul 2009 Written in
s. 1169(3)(c) words inserted Sch. 7 para. 16 21 Jul 2009 Written in
s. 374(3) inserted Sch. 20 para. 2(4) 21 Jul 2009 Written in
s. 410(4)(b) words inserted Sch. 20 para. 8(2) 21 Jul 2009 Written in
s. 210(2) word substituted Sch. 11 para. 52(a) 21 Jul 2009 Written in
s. 883(2)(a) words omitted s. 70(4)(b) 21 Jul 2009 Written in
s. 410(5) words substituted Sch. 20 para. 8(4) 21 Jul 2009 Written in
s. 418(1)(b) words substituted Sch. 30 para. 4(2) 21 Jul 2009 Written in
s. 1144(3) words inserted Sch. 7 para. 4(4) 21 Jul 2009 Written in
s. 418 heading words substituted Sch. 30 para. 4(6) 21 Jul 2009 Written in
s. 1175(3)(c) words substituted Sch. 7 para. 19(4)(b) 21 Jul 2009 Written in
s. 885(7) words substituted s. 70(6)(b) 21 Jul 2009 Written in
s. 606 cross-heading substituted Sch. 21 para. 5 21 Jul 2009 Written in
s. 317(5)(za) inserted Sch. 30 para. 2(7) 21 Jul 2009 Written in
s. 884 words omitted s. 70(5)(a) 21 Jul 2009 Written in
s. 130 and cross-heading substituted Sch. 14 para. 22 21 Jul 2009 Written in
s. 311(6) words substituted Sch. 30 para. 2(6)(a) 21 Jul 2009 Written in
s. 418(6A)-(6C) inserted Sch. 30 para. 4(4) 21 Jul 2009 Written in
s. 974(4) word inserted Sch. 14 para. 25(3) 21 Jul 2009 Written in
Sch. 4 words inserted Sch. 7 para. 26(6) 21 Jul 2009 Written in
s. 56(1) words substituted Sch. 11 para. 47(2) 21 Jul 2009 Written in
s. 1146(3)(b) and word omitted Sch. 7 para. 6(3)(b) 21 Jul 2009 Written in
s. 1163(1) s. 1163 renumbered as s. 1163(1) Sch. 7 para. 14(2) 21 Jul 2009 Written in
s. 1146(1) words substituted Sch. 7 para. 6(2)(a) 21 Jul 2009 Written in
s. 1169(2)(c) words inserted Sch. 7 para. 16 21 Jul 2009 Written in
s. 1173 heading words inserted Sch. 7 para. 17(4) 21 Jul 2009 Written in
s. 606(3)(a) and word substituted Sch. 21 para. 6(2) 21 Jul 2009 Written in
s. 377(1) s. 377 renumbered as s. 377(1) Sch. 20 para. 5(2) 21 Jul 2009 Written in
s. 1146(1) words substituted Sch. 7 para. 6(2)(b) 21 Jul 2009 Written in
s. 57(1)(za) inserted Sch. 11 para. 48(2)(c) 21 Jul 2009 Written in
s. 410(5A) inserted Sch. 20 para. 8(5) 21 Jul 2009 Written in
s. 1161 cross-heading words omitted Sch. 7 para. 12(8) 21 Jul 2009 Written in
s. 56(5)(a) words omitted Sch. 11 para. 47(5) 21 Jul 2009 Written in
s. 407(1)(f) and word inserted Sch. 20 para. 6(2)(c) 21 Jul 2009 Written in
s. 1150 heading words inserted Sch. 7 para. 11(5) 21 Jul 2009 Written in
s. 1146(5) words substituted Sch. 7 para. 6(5) 21 Jul 2009 Written in
s. 56(5)(b) words omitted Sch. 11 para. 47(5) 21 Jul 2009 Written in
s. 283(2) words omitted Sch. 11 para. 54 21 Jul 2009 Written in
s. 58 omitted Sch. 11 para. 49 21 Jul 2009 Written in
s. 57(2) words omitted Sch. 11 para. 48(4)(a) 21 Jul 2009 Written in
s. 374(1)(b) word inserted Sch. 20 para. 2(2)(a) 21 Jul 2009 Written in
s. 883(1)(b) substituted s. 70(4)(a) 21 Jul 2009 Written in
s. 311(3)(b) words inserted Sch. 30 para. 2(3) 21 Jul 2009 Written in
s. 1150(2)(3) inserted Sch. 7 para. 11(4) 21 Jul 2009 Written in
Sch. 1 para. 174(4)(c) omitted Sch. 14 para. 30(e) 21 Jul 2009 Written in
s. 1178(b) words inserted Sch. 7 para. 21(b) 21 Jul 2009 Written in
s. 1251(5)(b) words omitted Sch. 11 para. 57(5) 21 Jul 2009 Written in
s. 1143(1) words inserted Sch. 7 para. 3(2) 21 Jul 2009 Written in
Pt. 6 Ch. 2B inserted Sch. 25 para. 8(3) 21 Jul 2009 Written in
s. 311(4)(b) words inserted Sch. 30 para. 2(4) 21 Jul 2009 Written in
s. 1161(2) words inserted Sch. 7 para. 12(2) 21 Jul 2009 Written in
s. 1144(6A) inserted Sch. 7 para. 4(7) 21 Jul 2009 Written in
s. 57 heading words omitted Sch. 11 para. 48(6) 21 Jul 2009 Written in
s. 375(1) words inserted Sch. 20 para. 3(2) 21 Jul 2009 Written in
s. 376(5) words substituted Sch. 20 para. 4(2) 21 Jul 2009 Written in
s. 1251(2) word substituted Sch. 11 para. 57(3) 21 Jul 2009 Written in
s. 311(2)(b)(c) substituted Sch. 30 para. 2(2) 21 Jul 2009 Written in
Sch. 1 para. 230 omitted Sch. 25 para. 9(3)(i) 21 Jul 2009 Written in
s. 599A 599B inserted Sch. 30 para. 3(1) 21 Jul 2009 Written in
s. 1174 omitted Sch. 7 para. 18 21 Jul 2009 Written in
s. 57(1) word omitted Sch. 11 para. 48(2)(b) 21 Jul 2009 Written in
s. 1144(5)(c)(d) and word substituted Sch. 7 para. 4(6) 21 Jul 2009 Written in
s. 883(3) words omitted s. 70(4)(d) 21 Jul 2009 Written in
s. 884 heading words omitted s. 70(5)(c) 21 Jul 2009 Written in
Sch. 2 para. 16 and heading omitted Sch. 11 para. 58 21 Jul 2009 Written in
s. 1173(1) words inserted Sch. 7 para. 17(2) 21 Jul 2009 Written in
s. 57(1)(b) words inserted Sch. 11 para. 48(2)(d) 21 Jul 2009 Written in
s. 606(4E) inserted Sch. 21 para. 6(5) 21 Jul 2009 Written in
s. 1144(2) words inserted Sch. 7 para. 4(3) 21 Jul 2009 Written in
s. 376(6) inserted Sch. 20 para. 4(3) 21 Jul 2009 Written in
s. 57(1)(a) words inserted Sch. 11 para. 48(2)(d) 21 Jul 2009 Written in
s. 606(4) words substituted Sch. 21 para. 6(3) 21 Jul 2009 Written in
s. 865(3)(a) words omitted Sch. 11 para. 55 21 Jul 2009 Written in
s. 883(2)(b) words substituted s. 70(4)(c) 21 Jul 2009 Written in
s. 1150(1) s. 1150 renumbered as s. 1150(1) Sch. 7 para. 11(2) 21 Jul 2009 Written in
s. 1173(3) substituted Sch. 7 para. 17(3) 21 Jul 2009 Written in
s. 702(3)(ca) inserted Sch. 30 para. 3(2) 21 Jul 2009 Written in
s. 58A 58B inserted Sch. 11 para. 50 21 Jul 2009 Written in
s. 61 excluded Sch. 7 para. 28 21 Jul 2009 Written in
s. 1178A inserted Sch. 7 para. 22 21 Jul 2009 Written in
s. 1147(2) words inserted Sch. 7 para. 9(2) 21 Jul 2009 Written in
s. 715(3) words inserted s. 70(3)(a) 21 Jul 2009 Written in
s. 1251(7) words omitted Sch. 11 para. 57(7)(a) 21 Jul 2009 Written in
s. 1147(3)-(3B) substituted for s. 1147(3) Sch. 7 para. 9(3) 21 Jul 2009 Written in
Sch. 4 entries omitted Sch. 7 para. 26(3) 21 Jul 2009 Written in
s. 56(2) word substituted Sch. 11 para. 47(3) 21 Jul 2009 Written in
Pt. 5 applied Sch. 24 para. 15(2)(3) 21 Jul 2009 Written in
s. 1251(8) inserted Sch. 11 para. 57(8) 21 Jul 2009 Written in
s. 1175(2) words substituted Sch. 7 para. 19(3) 21 Jul 2009 Written in
s. 374(1A) inserted Sch. 20 para. 2(3) 21 Jul 2009 Written in
s. 1149(2) words inserted Sch. 7 para. 10(2) 21 Jul 2009 Written in
s. 418(2)(3) substituted for s. 418(2)-(4) Sch. 30 para. 4(3) 21 Jul 2009 Written in
s. 1144(1) word substituted Sch. 7 para. 4(2) 21 Jul 2009 Written in
s. 1251(6) omitted Sch. 11 para. 57(6) 21 Jul 2009 Written in
s. 1161(3)-(3B) substituted for s. 1161(3) Sch. 7 para. 12(3) 21 Jul 2009 Written in
s. 1161(4) words substituted Sch. 7 para. 12(4)(a) 21 Jul 2009 Written in
s. 1175(1A) inserted Sch. 7 para. 19(2) 21 Jul 2009 Written in
s. 1161 heading word omitted Sch. 7 para. 12(7) 21 Jul 2009 Written in
s. 409(1)(b) word inserted Sch. 20 para. 7(a) 21 Jul 2009 Written in
Sch. 1 para. 252-254 omitted Sch. 14 para. 30(e) 21 Jul 2009 Written in
s. 1146(3A)(3B) inserted Sch. 7 para. 6(4) 21 Jul 2009 Written in
s. 1161(6) words omitted Sch. 7 para. 12(6) 21 Jul 2009 Written in
s. 1149(3)-(3B) substituted for s. 1149(3) Sch. 7 para. 10(3) 21 Jul 2009 Written in
s. 1310(4)(za) inserted Sch. 14 para. 28 21 Jul 2009 Written in
s. 311(4A) inserted Sch. 30 para. 2(5) 21 Jul 2009 Written in
s. 210(2) words omitted Sch. 11 para. 52(b) 21 Jul 2009 Written in
s. 56(5)(c) words omitted Sch. 11 para. 47(5) 21 Jul 2009 Written in
s. 1251(4)(b) words substituted Sch. 11 para. 57(4) 21 Jul 2009 Written in
s. 56(4) word substituted Sch. 11 para. 47(4) 21 Jul 2009 Written in
Sch. 4 words inserted Sch. 7 para. 26(4) 21 Jul 2009 Written in
Sch. 1 para. 392(4)(5) omitted Sch. 14 para. 30(e) 21 Jul 2009 Written in
s. 375(4)(b) words inserted Sch. 20 para. 3(3) 21 Jul 2009 Written in
s. 1161(5) omitted Sch. 7 para. 12(5) 21 Jul 2009 Written in
s. 57(2)(c) omitted Sch. 11 para. 48(4)(b) 21 Jul 2009 Written in
Pt. 9A inserted Sch. 14 para. 1 21 Jul 2009 Written in
s. 409(1) words inserted Sch. 20 para. 7(b) 21 Jul 2009 Written in
s. 407(6) inserted Sch. 20 para. 6(4) 21 Jul 2009 Written in
s. 982(2)(a) word omitted Sch. 14 para. 26 21 Jul 2009 Written in
s. 311(6) words substituted Sch. 30 para. 2(6)(b) 21 Jul 2009 Written in
s. 932(1)(a) omitted Sch. 14 para. 23 21 Jul 2009 Written in
s. 1146(3)(a) words substituted Sch. 7 para. 6(3)(a) 21 Jul 2009 Written in
s. 521F excluded Sch. 24 para. 15(4) 21 Jul 2009 Written in
s. 57(1A) inserted Sch. 11 para. 48(3) 21 Jul 2009 Written in
s. 1161(4) words omitted Sch. 7 para. 12(4)(b) 21 Jul 2009 Written in
s. 885(1)(b) words omitted s. 70(6)(a) 21 Jul 2009 Written in
s. 214(1)(b)(i) words omitted Sch. 11 para. 53 21 Jul 2009 Written in
s. 42 excluded by 2006 c. 25 s. 104(3) (as inserted) Sch. 34 para. 2(1) 21 Jul 2009 Written in
Sch. 1 para. 651(a) omitted Sch. 61 para. 28 21 Jul 2009 Written in
s. 1162 substituted Sch. 7 para. 13 21 Jul 2009 Written in
s. 410(3)(b) words inserted Sch. 20 para. 8(2) 21 Jul 2009 Written in
s. 56 heading omitted Sch. 11 para. 47(7) 21 Jul 2009 Written in
s. 982(1)(a) word omitted Sch. 14 para. 26 21 Jul 2009 Written in
Pt. 6 Ch. 2A inserted Sch. 24 para. 3 21 Jul 2009 Written in
s. 1179 words omitted Sch. 7 para. 23 21 Jul 2009 Written in
s. 407(1A) inserted Sch. 20 para. 6(3) 21 Jul 2009 Written in
s. 1176 omitted Sch. 7 para. 20 21 Jul 2009 Written in
Sch. 4 words inserted Sch. 7 para. 26(5) 21 Jul 2009 Written in
Sch. 2 para. 17 omitted Sch. 11 para. 58 21 Jul 2009 Written in
s. 377(1)(a) word omitted Sch. 20 para. 5(3) 21 Jul 2009 Written in
Sch. 4 words omitted Sch. 7 para. 26(7) 21 Jul 2009 Written in
s. 410(4A) inserted Sch. 20 para. 8(3) 21 Jul 2009 Written in
s. 1145-1145B substituted for s. 1145 Sch. 7 para. 5 21 Jul 2009 Written in
s. 1163(1) words substituted Sch. 7 para. 14(3)(b) 21 Jul 2009 Written in
s. 56(6) omitted Sch. 11 para. 47(6) 21 Jul 2009 Written in
Pt. 10 Ch. 2 omitted Sch. 14 para. 24 21 Jul 2009 Written in
s. 477(2)(ab) inserted Sch. 25 para. 8(2) 21 Jul 2009 Written in
s. 1150(1) words substituted Sch. 7 para. 11(3) 21 Jul 2009 Written in
s. 374(1) words inserted Sch. 20 para. 2(2)(b) 21 Jul 2009 Written in
s. 1143(7) words inserted Sch. 7 para. 3(3) 21 Jul 2009 Written in
s. 1173(2) words inserted Sch. 7 para. 17(2) 21 Jul 2009 Written in
s. 607 cross-heading inserted Sch. 21 para. 8 21 Jul 2009 Written in
s. 885 heading words substituted s. 70(6)(c) 21 Jul 2009 Written in
s. 1163(2)(3) inserted Sch. 7 para. 14(4) 21 Jul 2009 Written in
s. 1285 omitted Sch. 14 para. 27 21 Jul 2009 Written in
s. 1163 heading words inserted Sch. 7 para. 14(5) 21 Jul 2009 Written in
s. 1178 words inserted Sch. 7 para. 21(a) 21 Jul 2009 Written in
s. 1175(3)(a) words inserted Sch. 7 para. 19(4)(a) 21 Jul 2009 Written in
s. 1165(1)(a) words inserted Sch. 7 para. 15 21 Jul 2009 Written in
s. 407(1)(b) words inserted Sch. 20 para. 6(2)(a) 21 Jul 2009 Written in
Sch. 1 para. 214 omitted Sch. 25 para. 9(3)(i) 21 Jul 2009 Written in
s. 51(1)(b)(i) words omitted Sch. 11 para. 46 21 Jul 2009 Written in
s. 191(1) words omitted Sch. 11 para. 51 21 Jul 2009 Written in
Pt. 14 Ch. 2 heading words inserted Sch. 7 para. 8 21 Jul 2009 Written in
s. 712(1) words inserted s. 70(2) 21 Jul 2009 Written in

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

Data