OpenLegislation

Changes made by Finance Act 2012

2012 c. 14

Made to Corporation Tax Act 2010

224 changes. All changes made by Finance Act 2012

Provision changed Change By In force Text
s. 658(1)-(1B) substituted for s. 658(1) s. 52(1) 6 Apr 2010 Written in
s. 491A and cross-heading inserted Sch. 15 para. 4 8 Apr 2010 Written in
s. 665A and cross-heading inserted Sch. 15 para. 7 8 Apr 2010 Written in
s. 477A(1) word inserted Sch. 15 para. 3(3) 8 Apr 2010 Written in
s. 477A(A1) inserted Sch. 15 para. 3(2) 8 Apr 2010 Written in
s. 330(2) words substituted s. 182(1) 6 Dec 2011 Written in
s. 472(5) omitted s. 50(2)(d) 6 Apr 2012 Written in
s. 475(7) omitted s. 50(2)(e) 6 Apr 2012 Written in
Pt. 4 Ch. 4 excluded s. 87(2)(3) 17 Jul 2012 Written in
s. 967(5) entry inserted Sch. 15 para. 10(3) 17 Jul 2012 Written in
Sch. 1 para. 366 omitted Sch. 39 para. 7(2)(c) 17 Jul 2012 Written in
Sch. 4 words inserted Sch. 2 para. 1(2) 17 Jul 2012 Written in
s. 525(1)(c) words substituted Sch. 4 para. 2(2) 17 Jul 2012 Written in
Sch. 1 para. 9 omitted Sch. 16 para. 247(t) 17 Jul 2012 Written in
Sch. 1 para. 42-51 omitted Sch. 16 para. 247(t) 17 Jul 2012 Written in
s. 17(3)(g) omitted Sch. 16 para. 216(b) 17 Jul 2012 Written in
s. 561(5)-(8) inserted Sch. 4 para. 7 17 Jul 2012 Written in
s. 938M(1) words substituted Sch. 20 para. 39(2) 17 Jul 2012 Written in
s. 776(2) applied by 2004 c. 12, s. 196L(4) (as inserted) Sch. 13 para. 15 17 Jul 2012 Written in
s. 558(4) words omitted Sch. 4 para. 36(1) 17 Jul 2012 Written in
s. 385(2)(3) substituted s. 24(2)(a) 17 Jul 2012 Written in
Sch. 1 para. 213 omitted Sch. 16 para. 247(t) 17 Jul 2012 Written in
s. 556(1)(c) and word inserted Sch. 4 para. 43(2)(b) 17 Jul 2012 Written in
s. 1173(2) Table entry omitted Sch. 16 para. 231(a) 17 Jul 2012 Written in
s. 528(3) words substituted Sch. 4 para. 15 17 Jul 2012 Written in
s. 839 heading words omitted Sch. 16 para. 226(4) 17 Jul 2012 Written in
s. 839(3) words substituted Sch. 16 para. 226(3) 17 Jul 2012 Written in
s. 562(1) words substituted Sch. 4 para. 8(3) 17 Jul 2012 Written in
s. 763(2)(b) words inserted Sch. 13 para. 39(2) 17 Jul 2012 Written in
s. 558(3) words substituted Sch. 4 para. 5 17 Jul 2012 Written in
Sch. 1 para. 376 omitted Sch. 39 para. 5(2)(g) 17 Jul 2012 Written in
s. 349(1) words inserted Sch. 22 para. 14(2) 17 Jul 2012 Written in
s. 572(5A) inserted Sch. 4 para. 10(3) 17 Jul 2012 Written in
s. 531(8) inserted Sch. 4 para. 27(4) 17 Jul 2012 Written in
s. 783(6) words substituted Sch. 16 para. 220(2) 17 Jul 2012 Written in
s. 543(3)(3A) substituted for s. 543(3) Sch. 4 para. 40(3) 17 Jul 2012 Written in
s. 776(4) applied by 2004 c. 12, s. 196L(4) (as inserted) Sch. 13 para. 15 17 Jul 2012 Written in
Sch. 1 para. 372 omitted Sch. 39 para. 5(2)(g) 17 Jul 2012 Written in
s. 67B and cross-heading inserted Sch. 16 para. 218 17 Jul 2012 Written in
s. 765 words inserted Sch. 13 para. 40 17 Jul 2012 Written in
s. 938M(2) words substituted Sch. 20 para. 39(3)(b) 17 Jul 2012 Written in
s. 1002 repealed s. 33(2) 17 Jul 2012 Written in
s. 793(8) inserted s. 22(2) 17 Jul 2012 Written in
s. 568(2)(b) words substituted Sch. 4 para. 31 17 Jul 2012 Written in
s. 164(2A) inserted s. 32(4) 17 Jul 2012 Written in
s. 547(3) omitted Sch. 4 para. 28 17 Jul 2012 Written in
s. 349(3) substituted Sch. 22 para. 14(5) 17 Jul 2012 Written in
s. 991-995 repealed Sch. 39 para. 16 17 Jul 2012 Written in
s. 1021 repealed s. 33(4) 17 Jul 2012 Written in
s. 545(5) words omitted Sch. 4 para. 34(1) 17 Jul 2012 Written in
s. 530(6D) word substituted Sch. 4 para. 22 17 Jul 2012 Written in
s. 566(3)-(6) omitted Sch. 4 para. 29(3) 17 Jul 2012 Written in
s. 565(4) inserted Sch. 4 para. 25(3) 17 Jul 2012 Written in
s. 164(4) words substituted s. 32(5)(b) 17 Jul 2012 Written in
s. 544(5) words substituted Sch. 4 para. 41(2) 17 Jul 2012 Written in
s. 544(6) inserted Sch. 4 para. 41(3) 17 Jul 2012 Written in
s. 835(2)(c) substituted Sch. 16 para. 224 17 Jul 2012 Written in
s. 349(2) words substituted Sch. 22 para. 14(3) 17 Jul 2012 Written in
s. 783(7)(a) words substituted Sch. 16 para. 220(3)(a) 17 Jul 2012 Written in
s. 573A inserted Sch. 4 para. 11 17 Jul 2012 Written in
s. 1173(2) Table entry omitted Sch. 16 para. 231(c) 17 Jul 2012 Written in
s. 349A inserted Sch. 22 para. 15 17 Jul 2012 Written in
s. 583(4)(b) omitted Sch. 4 para. 38 17 Jul 2012 Written in
s. 595-597 and cross-heading omitted Sch. 4 para. 39 17 Jul 2012 Written in
Pt. 8A inserted Sch. 2 para. 1(1) 17 Jul 2012 Written in
s. 394A(1) s. 394A renumbered as s. 394A(1) s. 24(5)(a) 17 Jul 2012 Written in
s. 839(1) words substituted Sch. 16 para. 226(2) 17 Jul 2012 Written in
s. 938M(2) words substituted Sch. 20 para. 39(3)(a) 17 Jul 2012 Written in
s. 565(3) word substituted Sch. 4 para. 25(2)(a) 17 Jul 2012 Written in
s. 791(7)(b) words substituted Sch. 16 para. 222(3)(b) 17 Jul 2012 Written in
s. 562(2) words substituted Sch. 4 para. 8(4)(b) 17 Jul 2012 Written in
s. 556(3)(d) and word inserted Sch. 4 para. 43(3)(b) 17 Jul 2012 Written in
s. 394A(2) inserted s. 24(5)(b) 17 Jul 2012 Written in
s. 799(5)(a) substituted Sch. 16 para. 223 17 Jul 2012 Written in
s. 967(5) inserted Sch. 15 para. 10(2) 17 Jul 2012 Written in
s. 164(2)(c) words inserted s. 32(3) 17 Jul 2012 Written in
s. 527(3)(aa) inserted Sch. 4 para. 14 17 Jul 2012 Written in
s. 194(2) omitted s. 33(5)(a) 17 Jul 2012 Written in
s. 577(7)(c) words substituted Sch. 4 para. 12(3)(b) 17 Jul 2012 Written in
Pt. 5 Ch. 6 applied (with modifications) by 2007 c. 3, s. 257BF(3)(4) (as inserted) Sch. 6 para. 1 17 Jul 2012 Written in
s. 528(4)(b) words substituted Sch. 4 para. 4(2) 17 Jul 2012 Written in
s. 758(2A) inserted Sch. 13 para. 38 17 Jul 2012 Written in
s. 54(2) words substituted Sch. 16 para. 217 17 Jul 2012 Written in
s. 886(c) substituted Sch. 16 para. 229 17 Jul 2012 Written in
s. 1139(2) word omitted Sch. 20 para. 40(a) 17 Jul 2012 Written in
s. 427 heading words substituted s. 24(6)(b) 17 Jul 2012 Written in
s. 1122 applied by 1981 c. 63, Sch. 1A para. 8(6) (as inserted) Sch. 25 para. 7 17 Jul 2012 Written in
s. 37 applied s. 123 17 Jul 2012 Written in
s. 767(2A) inserted Sch. 13 para. 41 17 Jul 2012 Written in
s. 1020(2A) inserted s. 33(3)(b) 17 Jul 2012 Written in
s. 577(5)(a) words substituted Sch. 4 para. 12(2) 17 Jul 2012 Written in
s. 543(1) words inserted Sch. 4 para. 40(2) 17 Jul 2012 Written in
s. 162(2)(c) words inserted s. 32(2) 17 Jul 2012 Written in
s. 525(4)(a) word omitted Sch. 4 para. 2(3) 17 Jul 2012 Written in
s. 559(6) words substituted Sch. 4 para. 6 17 Jul 2012 Written in
s. 774 applied by 2004 c. 12, s. 196L(4) (as inserted) Sch. 13 para. 15 17 Jul 2012 Written in
s. 40(3) words substituted Sch. 21 para. 5(3)(a) 17 Jul 2012 Written in
s. 561(3) words inserted Sch. 4 para. 17 17 Jul 2012 Written in
s. 776(2) applied by 2004 c. 12, s. 196L(6) (as inserted) Sch. 13 para. 15 17 Jul 2012 Written in
s. 330A-330C inserted Sch. 21 para. 3 17 Jul 2012 Written in
s. 763(2A) inserted Sch. 13 para. 39(3) 17 Jul 2012 Written in
s. 1020(2) words omitted s. 33(3)(a) 17 Jul 2012 Written in
s. 1173(2) Table entry omitted Sch. 16 para. 231(d) 17 Jul 2012 Written in
s. 531(5) substituted Sch. 4 para. 27(2) 17 Jul 2012 Written in
s. 1122 applied by 2000 c. 17, Sch. 6 para. 42B(7) (as inserted) Sch. 32 para. 15 17 Jul 2012 Written in
Pt. 5 applied s. 125 17 Jul 2012 Written in
s. 556(3) word omitted Sch. 4 para. 43(3)(a) 17 Jul 2012 Written in
s. 577(7)(b) words omitted Sch. 4 para. 12(3)(a) 17 Jul 2012 Written in
s. 661D and cross-heading inserted Sch. 15 para. 6 17 Jul 2012 Written in
s. 572(2) word inserted Sch. 4 para. 19(2) 17 Jul 2012 Written in
s. 392 words inserted s. 24(3) 17 Jul 2012 Written in
Sch. 1 para. 672-674 omitted Sch. 3 para. 32(b) 17 Jul 2012 Written in
s. 840(4) words substituted Sch. 16 para. 227(3) 17 Jul 2012 Written in
s. 40(1)(b) words substituted Sch. 21 para. 5(2) 17 Jul 2012 Written in
Sch. 1 para. 214 omitted Sch. 16 para. 247(t) 17 Jul 2012 Written in
Sch. 1 para. 251 omitted Sch. 39 para. 17(b) 17 Jul 2012 Written in
s. 556(4) omitted Sch. 4 para. 35(1) 17 Jul 2012 Written in
s. 950(3A) inserted s. 24(7) 17 Jul 2012 Written in
s. 565(3) words substituted Sch. 4 para. 25(2)(c) 17 Jul 2012 Written in
s. 577(8) inserted Sch. 4 para. 12(4) 17 Jul 2012 Written in
s. 565(2) words substituted Sch. 4 para. 25(2)(c) 17 Jul 2012 Written in
s. 791(6) words substituted Sch. 16 para. 222(2) 17 Jul 2012 Written in
s. 559(8) words omitted Sch. 4 para. 37(1) 17 Jul 2012 Written in
s. 525(4)-(8) omitted Sch. 4 para. 2(4) 17 Jul 2012 Written in
s. 528(4A)(4B) inserted Sch. 4 para. 4(3) 17 Jul 2012 Written in
Pt. 16 Ch. 2 restricted by 2004, s. 12, s. 196I(5)(6) (as inserted) Sch. 13 para. 15 17 Jul 2012 Written in
s. 558(6) words substituted Sch. 4 para. 5 17 Jul 2012 Written in
s. 562B 562C inserted Sch. 4 para. 18 17 Jul 2012 Written in
s. 1122 applied by 1981 c. 63, Sch. 4B para. 8(6) (as inserted) Sch. 25 para. 9 17 Jul 2012 Written in
s. 840(5) words substituted Sch. 16 para. 227(4) 17 Jul 2012 Written in
s. 531(6)(b) words inserted Sch. 4 para. 27(3) 17 Jul 2012 Written in
s. 330(2) words inserted Sch. 21 para. 2 17 Jul 2012 Written in
s. 528A 528B inserted Sch. 4 para. 16 17 Jul 2012 Written in
s. 164(4) words substituted s. 32(5)(a) 17 Jul 2012 Written in
s. 564(5)-(8) omitted Sch. 4 para. 24 17 Jul 2012 Written in
Pt. 16 Ch. 2 restricted by 2004 c. 12, s. 196G(2)(3) (as inserted) Sch. 13 para. 1 17 Jul 2012 Written in
s. 572(2) word inserted Sch. 4 para. 10(2) 17 Jul 2012 Written in
s. 40(3A) inserted Sch. 21 para. 5(4) 17 Jul 2012 Written in
s. 538-540 omitted Sch. 4 para. 33 17 Jul 2012 Written in
s. 836(2)(c) substituted Sch. 16 para. 225 17 Jul 2012 Written in
s. 785(4) words substituted Sch. 16 para. 221(2) 17 Jul 2012 Written in
s. 1112 applied by 2004 c. 12, s. 196L(3) (as inserted) Sch. 13 para. 15 17 Jul 2012 Written in
s. 385 heading words substituted s. 24(2)(b) 17 Jul 2012 Written in
s. 840(2) words substituted Sch. 16 para. 227(2) 17 Jul 2012 Written in
s. 349(2A) inserted Sch. 22 para. 14(4) 17 Jul 2012 Written in
s. 1173(2) Table entry omitted Sch. 16 para. 231(b) 17 Jul 2012 Written in
s. 791(7)(a) words substituted Sch. 16 para. 222(3)(a) 17 Jul 2012 Written in
s. 559(9) words substituted Sch. 4 para. 6 17 Jul 2012 Written in
s. 565(2) words substituted Sch. 4 para. 25(2)(b) 17 Jul 2012 Written in
s. 783(7)(b) words substituted Sch. 16 para. 220(3)(b) 17 Jul 2012 Written in
s. 530A inserted Sch. 4 para. 23 17 Jul 2012 Written in
s. 1001 words omitted s. 33(5)(c) 17 Jul 2012 Written in
s. 357 words inserted Sch. 22 para. 16(3) 17 Jul 2012 Written in
s. 7 applied (with modifications) by 2010 c. 8, s. 371SI(3) (as inserted) Sch. 20 para. 1 17 Jul 2012 Written in
s. 6 applied (with modifications) by 2010 c. 8, s. 371SI(2) (as inserted) Sch. 20 para. 1 17 Jul 2012 Written in
s. 556(1) word omitted Sch. 4 para. 43(2)(a) 17 Jul 2012 Written in
s. 17(3)(f) words substituted Sch. 16 para. 216(a) 17 Jul 2012 Written in
s. 562(5)(a) words substituted Sch. 4 para. 8(6)(a) 17 Jul 2012 Written in
Sch. 1 para. 196 omitted Sch. 39 para. 5(2)(g) 17 Jul 2012 Written in
s. 427(2)(3) substituted s. 24(6)(a) 17 Jul 2012 Written in
s. 527(5)-(8) inserted Sch. 4 para. 3 17 Jul 2012 Written in
s. 565(2) word substituted Sch. 4 para. 25(2)(a) 17 Jul 2012 Written in
s. 394ZA inserted s. 24(4) 17 Jul 2012 Written in
s. 812(5A) inserted s. 22(3) 17 Jul 2012 Written in
s. 398D(6)(6A) substituted for s. 398D(6) Sch. 20 para. 38 17 Jul 2012 Written in
s. 565(3) words substituted Sch. 4 para. 25(2)(b) 17 Jul 2012 Written in
s. 606(5) words substituted Sch. 16 para. 219 17 Jul 2012 Written in
s. 1171(2)(h) and word inserted Sch. 16 para. 230(b) 17 Jul 2012 Written in
s. 774-776 applied by 2004 c. 12, s. 196J(5) (as inserted) Sch. 13 para. 1 17 Jul 2012 Written in
s. 562 heading words substituted Sch. 4 para. 8(2) 17 Jul 2012 Written in
s. 785(5)(b) words substituted Sch. 16 para. 221(3) 17 Jul 2012 Written in
s. 562(3)(4) omitted Sch. 4 para. 8(5) 17 Jul 2012 Written in
s. 998(3) words substituted s. 33(5)(b) 17 Jul 2012 Written in
s. 562A inserted Sch. 4 para. 9 17 Jul 2012 Written in
s. 566(2) words omitted Sch. 4 para. 29(2) 17 Jul 2012 Written in
s. 775 applied by 2004 c. 12, s. 196L(4) (as inserted) Sch. 13 para. 15 17 Jul 2012 Written in
s. 860(d) substituted Sch. 16 para. 228 17 Jul 2012 Written in
s. 572(5B) inserted Sch. 4 para. 19(3) 17 Jul 2012 Written in
s. 1139(2)(da) inserted Sch. 20 para. 40(b) 17 Jul 2012 Written in
s. 527(2)(aa) inserted Sch. 4 para. 14 17 Jul 2012 Written in
s. 562(5)(b) words omitted Sch. 4 para. 8(6)(b) 17 Jul 2012 Written in
Sch. 1 para. 10 omitted Sch. 16 para. 247(t) 17 Jul 2012 Written in
s. 573B inserted Sch. 4 para. 20 17 Jul 2012 Written in
s. 40(3) words substituted Sch. 21 para. 5(3)(b) 17 Jul 2012 Written in
s. 1171(2) words omitted Sch. 16 para. 230(a) 17 Jul 2012 Written in
s. 562(2) words substituted Sch. 4 para. 8(4)(a) 17 Jul 2012 Written in
s. 567 omitted Sch. 4 para. 30 17 Jul 2012 Written in
s. 1122 applied by 1994 c. 23, Sch. 9 Pt. 2 Note (19) (as inserted) Sch. 26 para. 5(6) 1 Oct 2012 Written in
s. 330(5) words substituted Sch. 22 para. 18(3) 1 Apr 2013 Written in
s. 341(4)-(6) inserted Sch. 22 para. 7(3) 1 Apr 2013 Written in
s. 342(1) words substituted Sch. 22 para. 8 1 Apr 2013 Written in
s. 347(2) words substituted Sch. 22 para. 13(3)(b) 1 Apr 2013 Written in
s. 347(4) words substituted Sch. 22 para. 13(4) 1 Apr 2013 Written in
s. 340(5) words substituted Sch. 22 para. 6(3) 1 Apr 2013 Written in
s. 345(6) words substituted Sch. 22 para. 11(4) 1 Apr 2013 Written in
s. 341(1) words substituted Sch. 22 para. 7(2) 1 Apr 2013 Written in
s. 347(1) words substituted Sch. 22 para. 13(2) 1 Apr 2013 Written in
s. 340(1) words substituted Sch. 22 para. 6(2) 1 Apr 2013 Written in
Pt. 8 Ch. 7 heading substituted Sch. 22 para. 17 1 Apr 2013 Written in
s. 334 words substituted Sch. 22 para. 2 1 Apr 2013 Written in
s. 347(2) words substituted Sch. 22 para. 13(3)(a) 1 Apr 2013 Written in
s. 357 words substituted Sch. 22 para. 16(5) 1 Apr 2013 Written in
s. 344(4) words substituted Sch. 22 para. 10(3) 1 Apr 2013 Written in
s. 337 heading substituted Sch. 22 para. 3(4) 1 Apr 2013 Written in
s. 343(3) words substituted Sch. 22 para. 9 1 Apr 2013 Written in
s. 344(5)-(7) inserted Sch. 22 para. 10(4) 1 Apr 2013 Written in
s. 357 words omitted Sch. 22 para. 16(4) 1 Apr 2013 Written in
s. 346 words substituted Sch. 22 para. 12(3) 1 Apr 2013 Written in
s. 346(1) words substituted Sch. 22 para. 12(2) 1 Apr 2013 Written in
s. 270(8)(c) substituted Sch. 22 para. 18(2)(b) 1 Apr 2013 Written in
s. 345(2) words substituted Sch. 22 para. 11(2)(a) 1 Apr 2013 Written in
s. 270(7) words substituted Sch. 22 para. 18(2)(a) 1 Apr 2013 Written in
s. 337(1) words inserted Sch. 22 para. 3(2)(b) 1 Apr 2013 Written in
s. 337(1) words substituted Sch. 22 para. 3(2)(a) 1 Apr 2013 Written in
s. 357 words substituted Sch. 22 para. 16(2) 1 Apr 2013 Written in
s. 339(1)(3) words substituted Sch. 22 para. 5 1 Apr 2013 Written in
s. 337(2) word omitted Sch. 22 para. 3(3) 1 Apr 2013 Written in
s. 338 words substituted Sch. 22 para. 4 1 Apr 2013 Written in
s. 345(2) words substituted Sch. 22 para. 11(2)(b) 1 Apr 2013 Written in
Sch. 4 words omitted Sch. 22 para. 19(3) 1 Apr 2013 Written in
s. 345(3)(4) words substituted Sch. 22 para. 11(3) 1 Apr 2013 Written in
s. 344(1) words substituted Sch. 22 para. 10(2) 1 Apr 2013 Written in
Sch. 4 words inserted Sch. 22 para. 19(2) 1 Apr 2013 Written in
s. 342(6) words substituted Sch. 22 para. 8 1 Apr 2013 Written in

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

Data