Changes made by Finance Act 2013
2013 c. 29
Made to Corporation Tax Act 2010
177 changes. All changes made by Finance Act 2013
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 660(4A) | inserted | Sch. 21 para. 3(4) | 1 Apr 2010 | Written in |
| s. 660(5A)(5B) | inserted | Sch. 21 para. 3(5) | 1 Apr 2010 | Written in |
| s. 660(1)(ba) | inserted | Sch. 21 para. 3(2) | 1 Apr 2010 | Written in |
| s. 659(3) | substituted | Sch. 21 para. 2(4) | 1 Apr 2010 | Written in |
| s. 660(4)(g) | words substituted | Sch. 21 para. 3(3)(b) | 1 Apr 2010 | Written in |
| s. 660(8)-(11) | inserted | Sch. 21 para. 3(6) | 1 Apr 2010 | Written in |
| s. 660A | inserted | Sch. 21 para. 5 | 1 Apr 2010 | Written in |
| s. 660(4)(g) | words inserted | Sch. 21 para. 3(3)(a) | 1 Apr 2010 | Written in |
| s. 660(1)(b) | word omitted | Sch. 21 para. 3(2) | 1 Apr 2010 | Written in |
| s. 663(5A)(5B) | inserted | Sch. 21 para. 7 | 1 Apr 2010 | Written in |
| s. 662(5A)(5B) | inserted | Sch. 21 para. 6 | 1 Apr 2010 | Written in |
| s. 659(1)(c) | substituted | Sch. 21 para. 2(2) | 1 Apr 2010 | Written in |
| s. 659(2A)-(2D) | inserted | Sch. 21 para. 2(3) | 1 Apr 2010 | Written in |
| s. 660(12)(13) | inserted | Sch. 21 para. 3(7) | 1 Apr 2010 | Written in |
| s. 658(1A)(c) | words substituted | Sch. 21 para. 4 | 6 Apr 2010 | Written in |
| s. 987A and cross-heading | inserted | s. 38(1) | 16 Jan 2012 | Written in |
| s. 164A | inserted | s. 43(3) | 26 Oct 2012 | Written in |
| s. 1032A and cross-heading | inserted | s. 43(5) | 26 Oct 2012 | Written in |
| s. 162(1A) | inserted | s. 43(2) | 26 Oct 2012 | Written in |
| s. 1029(1)(ca) | inserted | s. 43(4) | 26 Oct 2012 | Written in |
| s. 459(2) | words inserted | Sch. 30 para. 4(1) | 20 Mar 2013 | Written in |
| Pt. 10 Ch. 3A | inserted | Sch. 30 para. 5(1) | 20 Mar 2013 | Written in |
| Pt. 10 Ch. 3B | inserted | Sch. 30 para. 6(1) | 20 Mar 2013 | Written in |
| s. 455(1) | substituted | Sch. 30 para. 3(1) | 20 Mar 2013 | Written in |
| s. 438(2A)(2B) | inserted | Sch. 30 para. 2(1) | 20 Mar 2013 | Written in |
| s. 1122 | applied by 2000 c. 17, Sch. 6 para. 42C(7) (as inserted) | Sch. 42 para. 14 | 26 Mar 2013 | Written in |
| s. 1122 | applied by 2000 c. 17, Sch. 6 para. 152B(5) (as inserted) | Sch. 42 para. 19 | 26 Mar 2013 | Written in |
| s. 676 | substituted | s. 32(1) | 17 Jul 2013 | Written in |
| Pt. 14A | inserted | Sch. 14 para. 1 | 17 Jul 2013 | Written in |
| Sch. 4 | words inserted | Sch. 20 para. 4 | 17 Jul 2013 | Written in |
| s. 105(3) | words substituted | s. 29(3) | 17 Jul 2013 | Written in |
| s. 240(4A) | inserted | Sch. 27 para. 10 | 17 Jul 2013 | Written in |
| s. 292(2) | words substituted | Sch. 31 para. 2(2)(b) | 17 Jul 2013 | Written in |
| s. 549(2) | words inserted | Sch. 19 para. 6(2) | 17 Jul 2013 | Written in |
| s. 357CG(4) | words inserted | Sch. 15 para. 10(a) | 17 Jul 2013 | Written in |
| s. 287A | inserted | s. 87(1) | 17 Jul 2013 | Written in |
| s. 43(1)(b) | words inserted | s. 92(9)(a) | 17 Jul 2013 | Written in |
| s. 107(7) | words inserted | s. 30(5) | 17 Jul 2013 | Written in |
| s. 812(2)(a) | substituted | s. 76(6) | 17 Jul 2013 | Written in |
| s. 531(9) | inserted | Sch. 19 para. 4(5) | 17 Jul 2013 | Written in |
| s. 296(1)(a) | words omitted | Sch. 31 para. 2(3)(a) | 17 Jul 2013 | Written in |
| s. 1122 | applied (with modifications) | s. 136(6) 172 | 17 Jul 2013 | Written in |
| s. 107(6A)(6B) | inserted | s. 30(4) | 17 Jul 2013 | Written in |
| s. 296(1A) | inserted | Sch. 31 para. 2(3)(c) | 17 Jul 2013 | Written in |
| s. 43(1)(b) | words substituted | s. 92(9)(b) | 17 Jul 2013 | Written in |
| s. 549A | inserted | Sch. 19 para. 7 | 17 Jul 2013 | Written in |
| Sch. 4 | words inserted | Sch. 14 para. 2(3) | 17 Jul 2013 | Written in |
| s. 156(2A) | inserted | s. 31(1)(c) | 17 Jul 2013 | Written in |
| s. 330B(7) | words inserted | s. 88(6)(b) | 17 Jul 2013 | Written in |
| s. 40(1)(b) | words substituted | s. 92(8) | 17 Jul 2013 | Written in |
| s. 550(2)(d) | word substituted | Sch. 19 para. 8(d) | 17 Jul 2013 | Written in |
| s. 298A and cross-heading | inserted | Sch. 31 para. 21 | 17 Jul 2013 | Written in |
| s. 721 heading | word substituted | Sch. 13 para. 1(4)(a) | 17 Jul 2013 | Written in |
| s. 357CK(3)(b) | words inserted | Sch. 15 para. 11(c) | 17 Jul 2013 | Written in |
| s. 330B(7) | words omitted | s. 88(6)(a) | 17 Jul 2013 | Written in |
| s. 812(1)-(1C) | substituted | s. 76(5) | 17 Jul 2013 | Written in |
| s. 312(8)(9) | omitted | Sch. 15 para. 24(2) | 17 Jul 2013 | Written in |
| s. 548(5) | words inserted | Sch. 19 para. 5(2) | 17 Jul 2013 | Written in |
| s. 986 table | words inserted | s. 37 | 17 Jul 2013 | Written in |
| s. 721(4) | words substituted | Sch. 13 para. 1(4)(c) | 17 Jul 2013 | Written in |
| s. 296(1)(b) | words inserted | Sch. 31 para. 2(3)(b) | 17 Jul 2013 | Written in |
| Sch. 4 | words inserted | Sch. 13 para. 2 | 17 Jul 2013 | Written in |
| s. 605(1A) | inserted | Sch. 19 para. 11 | 17 Jul 2013 | Written in |
| s. 292(3)(4) | omitted | Sch. 31 para. 7(2) | 17 Jul 2013 | Written in |
| s. 32(1)(a) | word inserted | Sch. 25 para. 19(2) | 17 Jul 2013 | Written in |
| s. 730(1) | words substituted | Sch. 13 para. 1(6)(a) | 17 Jul 2013 | Written in |
| s. 725(1) | word substituted | Sch. 13 para. 1(5)(b) | 17 Jul 2013 | Written in |
| s. 107(2) | words substituted | s. 30(3) | 17 Jul 2013 | Written in |
| s. 294 295 | omitted | Sch. 31 para. 19 | 17 Jul 2013 | Written in |
| s. 725 heading | word substituted | Sch. 13 para. 1(5)(a) | 17 Jul 2013 | Written in |
| s. 220(3) | substituted | Sch. 27 para. 8(2) | 17 Jul 2013 | Written in |
| s. 1034(4) | omitted | Sch. 46 para. 145(4) | 17 Jul 2013 | Written in |
| s. 1122 | applied (with modifications) by 2003 c. 14, Sch. 4A para. 5A(10) (as inserted) | Sch. 40 para. 2(4) | 17 Jul 2013 | Written in |
| s. 357CK(3)(a)(i) | words in s. 357CK(3)(a) renumbered as s. 357CK(3)(a)(i) | Sch. 15 para. 11(a) | 17 Jul 2013 | Written in |
| s. 244(3)-(3H) | substituted for s. 244(3) | Sch. 27 para. 11(2) | 17 Jul 2013 | Written in |
| s. 188(1) | words inserted | s. 31(3) | 17 Jul 2013 | Written in |
| s. 330B(2) | substituted | s. 88(3) | 17 Jul 2013 | Written in |
| s. 672(7)(b) | word omitted | Sch. 13 para. 1(2)(b) | 17 Jul 2013 | Written in |
| s. 298 | omitted | Sch. 31 para. 10 | 17 Jul 2013 | Written in |
| s. 330B(1)(c) and word | inserted | s. 88(2) | 17 Jul 2013 | Written in |
| s. 220A | inserted | Sch. 27 para. 9 | 17 Jul 2013 | Written in |
| s. 330B(3) | word omitted | s. 88(4)(b) | 17 Jul 2013 | Written in |
| s. 292(6) | words substituted | Sch. 31 para. 18(3)(b) | 17 Jul 2013 | Written in |
| s. 296(2) | words inserted | Sch. 31 para. 2(3)(d) | 17 Jul 2013 | Written in |
| s. 432(1A) | inserted | Sch. 14 para. 2(2) | 17 Jul 2013 | Written in |
| s. 330B(4) | words substituted | s. 88(5) | 17 Jul 2013 | Written in |
| s. 1122 | applied by 2003 c. 14, Sch. 2A para. 20 (as inserted) | Sch. 39 para. 3 | 17 Jul 2013 | Written in |
| s. 730(5)(b) | words substituted | Sch. 13 para. 1(6)(b) | 17 Jul 2013 | Written in |
| s. 550(2)(b) | word substituted | Sch. 19 para. 8(b) | 17 Jul 2013 | Written in |
| s. 292(6) | words substituted | Sch. 31 para. 18(3)(a) | 17 Jul 2013 | Written in |
| Pt. 17A | inserted | Sch. 29 para. 2 | 17 Jul 2013 | Written in |
| s. 1(4)(aa) | inserted | Sch. 14 para. 2(1) | 17 Jul 2013 | Written in |
| s. 156(2)(b)(i) | words in s. 156(2)(b) renumbered as s. 156(2)(b)(i) | s. 31(1)(a) | 17 Jul 2013 | Written in |
| s. 330B(3) | words substituted | s. 88(4)(c) | 17 Jul 2013 | Written in |
| s. 531(6)(b) | words inserted | Sch. 19 para. 4(4) | 17 Jul 2013 | Written in |
| s. 548(9)-(11) | inserted | Sch. 19 para. 5(4) | 17 Jul 2013 | Written in |
| s. 531(5)(b) | words inserted | Sch. 19 para. 4(3) | 17 Jul 2013 | Written in |
| Sch. 1 para. 671 | omitted | Sch. 15 para. 24(4) | 17 Jul 2013 | Written in |
| s. 548(6) | words inserted | Sch. 19 para. 5(3) | 17 Jul 2013 | Written in |
| s. 296(1) | words substituted | Sch. 31 para. 20(a) | 17 Jul 2013 | Written in |
| s. 292(1A) | inserted | Sch. 31 para. 2(2)(a) | 17 Jul 2013 | Written in |
| s. 244(5)-(7) | omitted | Sch. 27 para. 11(3) | 17 Jul 2013 | Written in |
| s. 721(1) | word substituted | Sch. 13 para. 1(4)(b) | 17 Jul 2013 | Written in |
| s. 812(7) | inserted | s. 76(7) | 17 Jul 2013 | Written in |
| s. 530A(10) | inserted | Sch. 19 para. 3(4) | 17 Jul 2013 | Written in |
| s. 293 | omitted | Sch. 31 para. 7(3) | 17 Jul 2013 | Written in |
| s. 730(4)(c) | words substituted | Sch. 13 para. 1(6)(b) | 17 Jul 2013 | Written in |
| s. 156(2)(b)(ii) and word | inserted | s. 31(1)(b) | 17 Jul 2013 | Written in |
| Pt. 21BA | inserted | Sch. 20 para. 3 | 17 Jul 2013 | Written in |
| s. 530A(6) | word substituted | Sch. 19 para. 3(3) | 17 Jul 2013 | Written in |
| s. 330B(3) | words inserted | s. 88(4)(a) | 17 Jul 2013 | Written in |
| s. 530A(2) | word substituted | Sch. 19 para. 3(2) | 17 Jul 2013 | Written in |
| s. 730(3)(c) | words substituted | Sch. 13 para. 1(6)(b) | 17 Jul 2013 | Written in |
| s. 549(2A) | words inserted | Sch. 19 para. 6(2) | 17 Jul 2013 | Written in |
| s. 155(3) | word substituted | s. 31(2) | 17 Jul 2013 | Written in |
| s. 465 | words inserted | Sch. 30 para. 7 | 17 Jul 2013 | Written in |
| s. 531(4A)(4B) | inserted | Sch. 19 para. 4(2) | 17 Jul 2013 | Written in |
| s. 1158(2) | words substituted | s. 45(1) | 17 Jul 2013 | Written in |
| s. 530(4)(4A) | substituted for s. 530(4) | Sch. 19 para. 2(3) | 17 Jul 2013 | Written in |
| s. 1034(3) | words omitted | Sch. 46 para. 145(3) | 17 Jul 2013 | Written in |
| s. 292(5) | omitted | Sch. 31 para. 18(2) | 17 Jul 2013 | Written in |
| s. 296 heading | substituted | Sch. 31 para. 20(b) | 17 Jul 2013 | Written in |
| Sch. 1 para. 544(c)(d) | omitted | Sch. 12 para. 16 | 17 Jul 2013 | Written in |
| s. 105(2) | words substituted | s. 29(2) | 17 Jul 2013 | Written in |
| s. 220B | inserted | Sch. 27 para. 13(1) | 17 Jul 2013 | Written in |
| s. 330B(1)(a) | word omitted | s. 88(2) | 17 Jul 2013 | Written in |
| s. 550(2)(e) | word substituted | Sch. 19 para. 8(e) | 17 Jul 2013 | Written in |
| s. 549(4) | words inserted | Sch. 19 para. 6(4) | 17 Jul 2013 | Written in |
| s. 530(1) | substituted | Sch. 19 para. 2(2) | 17 Jul 2013 | Written in |
| s. 292 heading | substituted | Sch. 31 para. 18(4) | 17 Jul 2013 | Written in |
| s. 672(3A) | inserted | Sch. 13 para. 1(2)(a) | 17 Jul 2013 | Written in |
| s. 550(2)(c) | word substituted | Sch. 19 para. 8(c) | 17 Jul 2013 | Written in |
| s. 549(3A) | inserted | Sch. 19 para. 6(3) | 17 Jul 2013 | Written in |
| s. 107(1A) | inserted | s. 30(2) | 17 Jul 2013 | Written in |
| s. 105(5A) | inserted | s. 29(5) | 17 Jul 2013 | Written in |
| s. 672(7)(ba) | inserted | Sch. 13 para. 1(2)(b) | 17 Jul 2013 | Written in |
| s. 220(4) | words substituted | Sch. 27 para. 8(3) | 17 Jul 2013 | Written in |
| s. 1034(1)(2) | words omitted | Sch. 46 para. 145(2) | 17 Jul 2013 | Written in |
| s. 357CK(3)(a)(ii) and word | inserted | Sch. 15 para. 11(b) | 17 Jul 2013 | Written in |
| s. 105(3A)(3B) | inserted | s. 29(4) | 17 Jul 2013 | Written in |
| s. 32(1A) | word inserted | Sch. 25 para. 19(3) | 17 Jul 2013 | Written in |
| s. 154(3) | word substituted | s. 31(2) | 17 Jul 2013 | Written in |
| s. 589(7) | inserted | Sch. 19 para. 10 | 17 Jul 2013 | Written in |
| s. 1(4)(ja) | inserted | Sch. 20 para. 2 | 17 Jul 2013 | Written in |
| Sch. 1 para. 540-543 | omitted | Sch. 12 para. 16 | 17 Jul 2013 | Written in |
| s. 550(2)(a)(aa) | substituted for s. 550(2)(a) | Sch. 19 para. 8(a) | 17 Jul 2013 | Written in |
| s. 588(7) | inserted | Sch. 19 para. 9 | 17 Jul 2013 | Written in |
| Sch. 1 para. 544(a) | omitted | Sch. 12 para. 16 | 17 Jul 2013 | Written in |
| s. 1173(2) table | words omitted | Sch. 15 para. 24(3) | 17 Jul 2013 | Written in |
| Pt. 14 Ch. 5A | inserted | Sch. 13 para. 1(3) | 17 Jul 2013 | Written in |
| s. 357CG(5A) | inserted | Sch. 18 para. 18(3) | 19 Jul 2013 | Written in |
| s. 357CG(3)(c)(d) | inserted | Sch. 18 para. 18(2) | 19 Jul 2013 | Written in |
| s. 357CG(6) | words inserted | Sch. 18 para. 18(4)(d) | 19 Jul 2013 | Written in |
| s. 357CG(6) | words substituted | Sch. 18 para. 18(4)(a) | 19 Jul 2013 | Written in |
| s. 357CG(6) | word omitted | Sch. 18 para. 18(4)(c) | 19 Jul 2013 | Written in |
| s. 357CK(7A)(7B) | inserted | Sch. 18 para. 20(3) | 19 Jul 2013 | Written in |
| s. 357CG(6) | words inserted | Sch. 18 para. 18(4)(b) | 19 Jul 2013 | Written in |
| s. 357CK(1)(e)(f) | inserted | Sch. 18 para. 20(2) | 19 Jul 2013 | Written in |
| s. 357CG(3)(a) | word omitted | Sch. 18 para. 18(2) | 19 Jul 2013 | Written in |
| s. 357CHA | inserted | Sch. 18 para. 19 | 19 Jul 2013 | Written in |
| s. 9C | inserted | s. 66(3) | 1 Sep 2013 | Written in |
| s. 5(3) | inserted | s. 66(2) | 1 Sep 2013 | Written in |
| Sch. 2 Pt. 17 | omitted | Sch. 29 para. 46 | 1 Jan 2014 | Written in |
| Sch. 1 para. 636 | omitted | Sch. 29 para. 45 | 1 Jan 2014 | Written in |
| Sch. 1 para. 539(b)(c) | omitted | Sch. 29 para. 45 | 1 Jan 2014 | Written in |
| Sch. 1 para. 538 | omitted | Sch. 29 para. 45 | 1 Jan 2014 | Written in |
| Sch. 1 para. 635 | omitted | Sch. 29 para. 45 | 1 Jan 2014 | Written in |
| Sch. 1 para. 689(a) | omitted | Sch. 29 para. 45 | 1 Jan 2014 | Written in |
| s. 1(4)(d) | omitted | Sch. 29 para. 42(a) | 1 Jan 2014 | Written in |
| s. 1109(5)(ca) | inserted | Sch. 29 para. 44(3) | 1 Jan 2014 | Written in |
| Pt. 17 | omitted | Sch. 29 para. 43 | 1 Jan 2014 | Written in |
| Sch. 1 para. 537 | omitted | Sch. 29 para. 45 | 1 Jan 2014 | Written in |
| Sch. 1 para. 259 | omitted | Sch. 29 para. 45 | 1 Jan 2014 | Written in |
| s. 1(4)(da) | inserted | Sch. 29 para. 42(b) | 1 Jan 2014 | Written in |
| Sch. 4 | words omitted | Sch. 29 para. 47 | 1 Jan 2014 | Written in |
| Sch. 1 para. 689(b)(i) | omitted | Sch. 29 para. 45 | 1 Jan 2014 | Written in |
| s. 1109(5)(a)-(c) and word | omitted | Sch. 29 para. 44(2) | 1 Jan 2014 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.