{
  "legislation": {
    "id": "ukpga/2013/29",
    "title": "Finance Act 2013",
    "short_title": "Finance Act 2013",
    "citation": "2013 c. 29",
    "type": "ukpga",
    "date": "2013-07-17",
    "revised": true,
    "unapplied_effects": 2,
    "url": "https://openlegislation.uk/finance-act-2013",
    "json_url": "https://openlegislation.uk/finance-act-2013.json"
  },
  "direction": "made_by",
  "with": "ukpga/2009/4",
  "count": 105,
  "effects": [
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1138(3)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 214(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 78(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1009(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 141(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1039(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 13(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1081(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1038",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 40(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 13 Ch. 3",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 14",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 51(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 78(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1138(3)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1082",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 18",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 232(4A)-(4C)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 28 para. 7",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 643(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 41(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 15B",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 17 para. 1",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1084(3)(a)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 3",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 650(7)(8)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 41(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1133(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 22",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 13 Ch. 5",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 16",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 464(3)(e)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 87(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1084(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "excluded by 2010 c. 4 s. 814D(10) (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 358",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 2",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 23",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 51(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 78(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1119(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 21",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1017(4)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 142(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1039(5)(b)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 13(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 900(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 138(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 936(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 139(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1039(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 13 Ch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 15",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1025(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 143(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 849A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 61(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1040A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1083",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 19",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1039(3)(b)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 13(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 63(5A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 28 para. 6",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 650(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 41(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1039(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 13(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 844(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 61(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 2(2A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 18",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1032(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 144(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 845(4(ca)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 61(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1081(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "excluded by 2010 c. 4 s. 938V(b) (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 690",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 20 para. 3",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 947(2)(b)(i)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 140(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 643(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 41(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "modified by 2010 c. 4 s. 814D(6) (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 9A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 2",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 659(4A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 41(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 15A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 16 para. 1",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 214(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 78(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 845(4(e) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 61(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1038A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 40(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 413(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 11",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "excluded by 2010 c. 4 s. 938V(a) (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 441",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 20 para. 3",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 3 Ch. 6A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 15 para. 1",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1206(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 13(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1021(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 985(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1206(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 999(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1206(3)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 13(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1310(4)(ea)-(ej)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 15(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1040ZA",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 10",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "s. 1218 renumbered as s. 1218B",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218B",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1000(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 808A 808B",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 9",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1206(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "s. 1217 renumbered as s. 1218A",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1206(3)(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 13(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 104BA",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 8",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1206(2A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 13(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1013(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1195(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 12",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1310(4)(e)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 18 para. 21(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1034(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 32",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1011(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 25(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 12 Ch. 6 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 33(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1027(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 30",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1011(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 25(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 36",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1019(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 27",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1022(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 28",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1018(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 26",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1038B",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 33(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1009(2A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 23(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1009(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 23(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1011(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 25(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1010(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 24",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1293(5A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 35",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1026(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 29",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1033(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 31",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1009(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 23(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1005",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 22",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1292(6ZA)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 34",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1248(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 39(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1248(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 39(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 550(5B)-(5D)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 37(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 540(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 36",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 539(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 35",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1221(1)(i)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 38",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 550(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 37(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 550(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 37(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    }
  ],
  "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."
}