OpenLegislation

Changes made by Finance Act 2014

2014 c. 26

Made to Corporation Tax Act 2009

108 changes. All changes made by Finance Act 2014

Provision changed Change By In force Text
s. 1264A inserted Sch. 17 para. 10(3) 5 Dec 2013 Written in
s. 1262(1) inserted Sch. 17 para. 10(2) 5 Dec 2013 Written in
s. 1198(1) words substituted s. 32(2) 1 Apr 2014 Written in
Pt. 5 modified by 2010 c. 4 s. 356NB(1)-(4) (as inserted) Sch. 16 para. 4 1 Apr 2014 Written in
Pt. 5 modified by 2010 c. 4 s. 356NC(1)-(4) (as inserted) Sch. 16 para. 4 1 Apr 2014 Written in
Sch. 4 words inserted Sch. 16 para. 5 1 Apr 2014 Written in
s. 1202(2)(3) substituted s. 32(3) 1 Apr 2014 Written in
s. 999(2)(b) words inserted Sch. 8 para. 142(3)(b) 6 Apr 2014 Written in
s. 997(1) words substituted Sch. 8 para. 81 6 Apr 2014 Written in
s. 987 heading words substituted Sch. 8 para. 76(2) 6 Apr 2014 Written in
s. 999(2)(a) words inserted Sch. 8 para. 142(3)(a) 6 Apr 2014 Written in
s. 995(1)(a) words substituted Sch. 8 para. 80 6 Apr 2014 Written in
s. 998(1)(a) words substituted Sch. 8 para. 83(3)(a)(ii) 6 Apr 2014 Written in
s. 983(1) words substituted Sch. 8 para. 75(2) 6 Apr 2014 Written in
s. 998(1)(a) word inserted Sch. 8 para. 83(3)(a)(i) 6 Apr 2014 Written in
s. 989(1)(a) words substituted Sch. 8 para. 78 6 Apr 2014 Written in
s. 1273A inserted Sch. 17 para. 2 6 Apr 2014 Written in
s. 983(7) words substituted Sch. 8 para. 75(3) 6 Apr 2014 Written in
s. 994(1) words substituted Sch. 8 para. 79 6 Apr 2014 Written in
s. 998 cross-heading substituted Sch. 8 para. 82 6 Apr 2014 Written in
s. 999(1)(a) words omitted Sch. 8 para. 142(2)(a) 6 Apr 2014 Written in
s. 988(1) words substituted Sch. 8 para. 77(3) 6 Apr 2014 Written in
s. 988(3) words substituted Sch. 8 para. 77(3) 6 Apr 2014 Written in
s. 92A and cross-heading inserted Sch. 17 para. 4(2) 6 Apr 2014 Written in
s. 999(2) words omitted Sch. 8 para. 142(3)(c) 6 Apr 2014 Written in
s. 987(1) words substituted Sch. 8 para. 76(3) 6 Apr 2014 Written in
s. 998 heading words substituted Sch. 8 para. 83(2) 6 Apr 2014 Written in
s. 998(1)(b) substituted Sch. 8 para. 83(3)(b) 6 Apr 2014 Written in
s. 1227A inserted Sch. 17 para. 4(4)(b) 6 Apr 2014 Written in
s. 987(4) words substituted Sch. 8 para. 76(5) 6 Apr 2014 Written in
s. 999(6A) inserted Sch. 8 para. 142(5) 6 Apr 2014 Written in
s. 210(2) table words inserted Sch. 17 para. 4(3) 6 Apr 2014 Written in
s. 987(4A) inserted Sch. 8 para. 76(6) 6 Apr 2014 Written in
s. 999(1)(b) and word omitted Sch. 8 para. 142(2)(b) 6 Apr 2014 Written in
s. 988 heading words substituted Sch. 8 para. 77(2) 6 Apr 2014 Written in
s. 1224(1) word substituted Sch. 17 para. 4(4)(a) 6 Apr 2014 Written in
s. 999(6) words substituted Sch. 8 para. 142(4) 6 Apr 2014 Written in
s. 987(3) omitted Sch. 8 para. 76(4) 6 Apr 2014 Written in
s. 1216B(5) inserted s. 33(3)(c) 17 Jul 2014 Written in
s. 495(1) words omitted s. 27(6)(a)(ii) 17 Jul 2014 Written in
s. 1058(1)(a) word substituted s. 31(1) 17 Jul 2014 Written in
s. 631(3)(4) omitted s. 28(3)(b) 17 Jul 2014 Written in
s. 1217CF(5) inserted s. 34(5)(c) 17 Jul 2014 Written in
s. 1217CF(4)(a) words substituted s. 34(5)(b) 17 Jul 2014 Written in
s. 1217EB(3) words substituted s. 34(6)(g) 17 Jul 2014 Written in
Sch. 4 words omitted s. 34(7)(a) 17 Jul 2014 Written in
s. 1217CE(1) words substituted s. 34(6)(d) 17 Jul 2014 Written in
s. 1217EB(1)(a)(b) words substituted s. 34(6)(g) 17 Jul 2014 Written in
Sch. 4 words inserted s. 34(7)(b) 17 Jul 2014 Written in
s. 1217CG(1)(a) words substituted s. 34(6)(e) 17 Jul 2014 Written in
s. 1217CE cross-heading words substituted s. 34(6)(b) 17 Jul 2014 Written in
s. 1217B(5) inserted s. 34(4)(c) 17 Jul 2014 Written in
s. 1217AE(1) substituted s. 34(3)(b) 17 Jul 2014 Written in
s. 1305A inserted s. 30(1) 17 Jul 2014 Written in
s. 1217B(1) word inserted s. 34(4)(a) 17 Jul 2014 Written in
s. 1217CE heading words substituted s. 34(6)(c) 17 Jul 2014 Written in
s. 1016(1) words inserted Sch. 9 para. 44(2) 17 Jul 2014 Written in
s. 1114 words inserted Sch. 1 para. 11 17 Jul 2014 Written in
Sch. 4 words inserted Sch. 1 para. 12 17 Jul 2014 Written in
s. 1217A(3)(a) words substituted s. 34(2) 17 Jul 2014 Written in
s. 1217AE(2) words substituted s. 34(3)(c) 17 Jul 2014 Written in
s. 346(2) words omitted s. 28(2)(a) 17 Jul 2014 Written in
s. 465(3)(za) inserted s. 27(2) 17 Jul 2014 Written in
s. 1217C(2)(c) words substituted s. 34(6)(a) 17 Jul 2014 Written in
s. 1016(1) word omitted Sch. 9 para. 44(2) 17 Jul 2014 Written in
s. 1217EB heading words substituted s. 34(6)(f) 17 Jul 2014 Written in
s. 492 substituted s. 27(5) 17 Jul 2014 Written in
s. 1016(1A) inserted Sch. 9 para. 44(3) 17 Jul 2014 Written in
s. 1216A(3)(a) words substituted s. 33(2) 17 Jul 2014 Written in
s. 322(5A) inserted s. 26(3) 17 Jul 2014 Written in
s. 322(2) words substituted s. 26(2) 17 Jul 2014 Written in
Pt. 15C inserted Sch. 4 para. 1 17 Jul 2014 Written in
s. 346(3)-(5) omitted s. 28(2)(b) 17 Jul 2014 Written in
s. 1217B(2) word inserted s. 34(4)(b) 17 Jul 2014 Written in
s. 345(2) words omitted s. 28(2)(a) 17 Jul 2014 Written in
s. 1216B(2) words substituted s. 33(3)(b) 17 Jul 2014 Written in
s. 695A inserted s. 29(1) 17 Jul 2014 Written in
s. 632(2) words omitted s. 28(3)(a) 17 Jul 2014 Written in
s. 1217CG(2)(a) words substituted s. 34(6)(e) 17 Jul 2014 Written in
s. 1292(6B) inserted Sch. 37 para. 23(1) 17 Jul 2014 Written in
s. 1216B(1) word inserted s. 33(3)(a) 17 Jul 2014 Written in
s. 1198(1) power to amend conferred s. 32(7) 17 Jul 2014 Written in
s. 495(2) omitted s. 27(6)(b) 17 Jul 2014 Written in
s. 1217AE heading word substituted s. 34(3)(a) 17 Jul 2014 Written in
s. 490(4)(5) omitted s. 27(4) 17 Jul 2014 Written in
s. 1217CF(3A) inserted s. 34(5)(a) 17 Jul 2014 Written in
s. 104N(3) words inserted Sch. 1 para. 10 17 Jul 2014 Written in
s. 632(3)(4) omitted s. 28(3)(b) 17 Jul 2014 Written in
s. 1202(2)(3) power to amend conferred s. 32(7) 17 Jul 2014 Written in
s. 490(2) substituted s. 27(3) 17 Jul 2014 Written in
s. 495(1) words substituted s. 27(6)(a)(i) 17 Jul 2014 Written in
s. 345(3)-(5) omitted s. 28(2)(b) 17 Jul 2014 Written in
s. 631(2) words omitted s. 28(3)(a) 17 Jul 2014 Written in
s. 808C inserted Sch. 4 para. 10 22 Aug 2014 Written in
s. 1310(4)(ek)-(em) inserted Sch. 4 para. 12 22 Aug 2014 Written in
s. 1040ZA(4) inserted Sch. 4 para. 11 22 Aug 2014 Written in
Sch. 4 words inserted Sch. 4 para. 13 22 Aug 2014 Written in
s. 104BA(4) inserted Sch. 4 para. 9 22 Aug 2014 Written in
s. 1032(3)-(5) omitted Sch. 9 para. 33 6 Apr 2015 Written in
s. 1017(2)-(4) omitted Sch. 9 para. 31 6 Apr 2015 Written in
s. 1005 words substituted Sch. 9 para. 41(b) 6 Apr 2015 Written in
s. 1005 words inserted Sch. 9 para. 41(a) 6 Apr 2015 Written in
s. 1002(5) inserted Sch. 9 para. 40 6 Apr 2015 Written in
s. 1025(3)-(5) omitted Sch. 9 para. 32 6 Apr 2015 Written in
s. 1015A 1015B inserted Sch. 9 para. 43 6 Apr 2015 Written in
s. 1030A 1030B inserted Sch. 9 para. 46 6 Apr 2015 Written in
s. 1025A 1025B inserted Sch. 9 para. 45 6 Apr 2015 Written in
s. 1007A inserted Sch. 9 para. 42 6 Apr 2015 Written in

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

Data