{
  "legislation": {
    "id": "ukpga/2011/11",
    "title": "Finance Act 2011",
    "short_title": "Finance Act 2011",
    "citation": "2011 c. 11",
    "type": "ukpga",
    "date": "2011-07-19",
    "revised": true,
    "unapplied_effects": 3,
    "url": "https://openlegislation.uk/finance-act-2011",
    "json_url": "https://openlegislation.uk/finance-act-2011.json"
  },
  "direction": "made_by",
  "with": "ukpga/2010/4",
  "count": 107,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 398A(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 54(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-03-23"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 410(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 11(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 65(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 14 para. 8(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 6(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 1(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 7(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 2(6)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 7(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 26",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 63(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 337(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 63(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted for s. 410(6)(7)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 410(6)-(9)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 11(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1124",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 13 para. 33(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "s. 939 renumbered as s. 940B",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 940B",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 3(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 435(2)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 18(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "s. 940 renumbered as s. 940C",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 940C",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 3(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 403(2)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 13 Ch. 3A",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 50",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 21C",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 2",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 950(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 25(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 502-510",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 23",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 387(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1(4)(h)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 1",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 532-535",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 24",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1(4)(j)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 1",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "s. 938 renumbered as s. 940A",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 940A",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 3(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "entries omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 49(5)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 615",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 7(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 197(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 41(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 437A-437C",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 22",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1159",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 49(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted for s. 387(7)(8)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 387(7)-(10)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 330(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 7(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 401(5)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 7",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 948(6)(za)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 24",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 950(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 25(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 421(6)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 15(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 67A",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 14 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 403(3)(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 402(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 8",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1139(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 19 para. 48(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 434(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 435(2)(d) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 18(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 435(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 65(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 14 para. 8(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 7(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 2 para. 73-76",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 25",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 390(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 4",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1127",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 53(6)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(7)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "applied (with modifications) by 2007 c. 3 s. 809ZJ(9) (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 200",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 1",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 350",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 63(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 412(5)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 12",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 940A(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 3(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 27",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 55(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "applied by 2003 c. 14 Sch. 6B para. 6(8) (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1122",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 22 para. 3",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 26(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 7(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 496(1)(e)(f)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 22",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 389(5)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 3",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 189(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 21",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 939C(8)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 31(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 414(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 14",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 437(9)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 21",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 391(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 5",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 17(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 4",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 435(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "entry inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 26(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 21B",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 2",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 805",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 19 para. 32(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 6(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 436(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 19",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 410(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1158",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 49(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted for s. 398G(3)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 398G(3)(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 435(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 18(5)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 435 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 18(6)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 9A 9B",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 3",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 421(6A)(6B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 15(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 950(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 25(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 940A(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 3(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 413(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 13",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 65(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 14 para. 8(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1(4)(k) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 20(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 387(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 5 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1139(2)(e) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 19 para. 48(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "applied by 2009 c. 4 s. 18D(4) (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1120",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 13 para. 4",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 20(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1160-1165",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 49(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 398G(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1139(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 19 para. 48(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "applied by 2001 c. 2 s. 250A(2) (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 67A",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 14 para. 12(14)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 434(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 6 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 7(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 7 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1046(5)-(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 64(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1097",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 64(2)(e)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1102(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 64(2)(f)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1109(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 64(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 465(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 64(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 31(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 64(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 728",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 64(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    }
  ],
  "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."
}