Changes made by Finance Act 2014
2014 c. 26
Made to Corporation Tax Act 2010
97 changes. All changes made by Finance Act 2014
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 1(3)(aa)(ab) | inserted | Sch. 16 para. 2 | 1 Apr 2014 | Written in |
| s. 45 | applied | Sch. 16 para. 9(1) | 1 Apr 2014 | Written in |
| Pt. 8ZA | inserted | Sch. 16 para. 4 | 1 Apr 2014 | Written in |
| s. 285A and cross-heading | inserted | Sch. 16 para. 3 | 1 Apr 2014 | Written in |
| Pt. 22 Ch. 4 | modified | Sch. 16 para. 8(3) | 1 Apr 2014 | Written in |
| s. 730B(1) | words inserted | s. 38(1) | 17 Jul 2014 | Written in |
| s. 166 | modified by 2007 c. 3, s. 257MV(9) (as inserted) | Sch. 11 para. 1 | 17 Jul 2014 | Written in |
| s. 169(2) | words substituted | s. 40(2)(a) | 17 Jul 2014 | Written in |
| s. 1(2) | words substituted | Sch. 1 para. 2(a) | 17 Jul 2014 | Written in |
| s. 357CL(6) | words substituted | Sch. 1 para. 13(2)(b)(ii) | 17 Jul 2014 | Written in |
| s. 756(1) | words omitted | Sch. 17 para. 27(2) | 17 Jul 2014 | Written in |
| s. 665A heading | words substituted | s. 35(12)(c) | 17 Jul 2014 | Written in |
| s. 270(7A) | inserted | Sch. 15 para. 5(2)(a) | 17 Jul 2014 | Written in |
| s. 664(3) | words inserted | s. 35(10)(c) | 17 Jul 2014 | Written in |
| Sch. 4 | words inserted | Sch. 1 para. 17(2) | 17 Jul 2014 | Written in |
| s. 724A | inserted | s. 37(4) | 17 Jul 2014 | Written in |
| s. 449 | applied by 2003 c. 1, s. 312G(6)(a) (as inserted) | Sch. 37 para. 5 | 17 Jul 2014 | Written in |
| Sch. 4 | word substituted | Sch. 1 para. 17(4)(b) | 17 Jul 2014 | Written in |
| s. 333(1) | words inserted | Sch. 15 para. 5(3)(a) | 17 Jul 2014 | Written in |
| Sch. 4 | word substituted | Sch. 15 para. 5(5)(b) | 17 Jul 2014 | Written in |
| Pt. 5 Ch. 6 | applied by 2010 c. 8, s. 345(7)-(10) (as substituted) | s. 39(2) | 17 Jul 2014 | Written in |
| Sch. 4 | words inserted | Sch. 15 para. 5(5)(a) | 17 Jul 2014 | Written in |
| s. 551(6) | omitted | Sch. 1 para. 14(5) | 17 Jul 2014 | Written in |
| s. 627(1)(2) | substituted | Sch. 1 para. 15(4)(a) | 17 Jul 2014 | Written in |
| s. 352(1) | words inserted | Sch. 15 para. 4(3) | 17 Jul 2014 | Written in |
| s. 552(2) | words substituted | Sch. 1 para. 14(6) | 17 Jul 2014 | Written in |
| s. 202(aa) | inserted | s. 35(5) | 17 Jul 2014 | Written in |
| s. 630 | words substituted | Sch. 1 para. 15(6) | 17 Jul 2014 | Written in |
| s. 202A | inserted | s. 35(6) | 17 Jul 2014 | Written in |
| s. 1(2)(a) | omitted | Sch. 1 para. 2(b) | 17 Jul 2014 | Written in |
| s. 270(3A) | inserted | Sch. 1 para. 5(2) | 17 Jul 2014 | Written in |
| s. 665A(1)(b) | words substituted | s. 35(11) | 17 Jul 2014 | Written in |
| s. 356AA | s. 357 renumbered as s. 356AA | Sch. 15 para. 2 | 17 Jul 2014 | Written in |
| s. 188(1) | words substituted | s. 40(3) | 17 Jul 2014 | Written in |
| s. 357CM(6) | words substituted | Sch. 1 para. 13(3)(b)(ii) | 17 Jul 2014 | Written in |
| Sch. 4 | word substituted | Sch. 1 para. 17(5)(b) | 17 Jul 2014 | Written in |
| s. 618 | words omitted | Sch. 1 para. 15(3) | 17 Jul 2014 | Written in |
| Pt. 5 Ch. 6 | applied by 2007 c. 3, s. 257MV(8) (as inserted) | Sch. 11 para. 1 | 17 Jul 2014 | Written in |
| Sch. 4 | words omitted | Sch. 1 para. 17(3) | 17 Jul 2014 | Written in |
| s. 614 | words omitted | Sch. 1 para. 15(2) | 17 Jul 2014 | Written in |
| s. 270(8)(c) | word substituted | Sch. 15 para. 5(2)(b) | 17 Jul 2014 | Written in |
| s. 352(2)(3) | inserted | Sch. 15 para. 4(4) | 17 Jul 2014 | Written in |
| s. 664(1) | words substituted | s. 35(10)(b) | 17 Jul 2014 | Written in |
| s. 1119 | words inserted | Sch. 1 para. 16 | 17 Jul 2014 | Written in |
| s. 200(4A) | inserted | s. 35(4) | 17 Jul 2014 | Written in |
| Pt. 6 Ch. 2A | inserted | s. 35(7) | 17 Jul 2014 | Written in |
| s. 535(6) | omitted | Sch. 1 para. 14(3) | 17 Jul 2014 | Written in |
| s. 192(6)(aa) | inserted | s. 35(3) | 17 Jul 2014 | Written in |
| Pt. 8 Ch. 3A | inserted | Sch. 1 para. 5(3) | 17 Jul 2014 | Written in |
| Sch. 4 | word substituted | Sch. 1 para. 17(6)(b) | 17 Jul 2014 | Written in |
| Sch. 4 | words substituted | Sch. 1 para. 17(4)(a) | 17 Jul 2014 | Written in |
| s. 169(3) | inserted | s. 40(2)(b) | 17 Jul 2014 | Written in |
| Sch. 4 | words substituted | Sch. 1 para. 17(5)(a) | 17 Jul 2014 | Written in |
| Pt. 24 Ch. 3 | applied in part (with modifications) by 2010 c. 8, s. 345(7)-(10) (as substituted) | s. 39(2) | 17 Jul 2014 | Written in |
| Pt. 5 Ch. 6 | applied by 1992 c. 12, s. 236T(2) (as inserted) | Sch. 37 para. 1 | 17 Jul 2014 | Written in |
| s. 664(1)(c) and word | inserted | s. 35(10)(a) | 17 Jul 2014 | Written in |
| s. 661D cross-heading | words omitted | s. 35(12)(a) | 17 Jul 2014 | Written in |
| s. 688(2)(b) and word | substituted | s. 37(2) | 17 Jul 2014 | Written in |
| s. 627 heading | words substituted | Sch. 1 para. 15(4)(b) | 17 Jul 2014 | Written in |
| s. 357CM(5) | words substituted | Sch. 1 para. 13(3)(a) | 17 Jul 2014 | Written in |
| Sch. 4 | words substituted | Sch. 1 para. 17(6)(a) | 17 Jul 2014 | Written in |
| Pt. 3 | omitted | Sch. 1 para. 4 | 17 Jul 2014 | Written in |
| Pt. 8 Ch. 5A | inserted | Sch. 14 para. 1 | 17 Jul 2014 | Written in |
| s. 3 | substituted | Sch. 1 para. 3 | 17 Jul 2014 | Written in |
| s. 726 | word inserted | s. 37(5) | 17 Jul 2014 | Written in |
| s. 357CL(6) | words substituted | Sch. 1 para. 13(2)(b)(i) | 17 Jul 2014 | Written in |
| s. 357CM(6) | words substituted | Sch. 1 para. 13(3)(b)(i) | 17 Jul 2014 | Written in |
| s. 189(5) | words inserted | s. 35(2) | 17 Jul 2014 | Written in |
| s. 723(1) | words inserted | s. 37(3) | 17 Jul 2014 | Written in |
| s. 352(1) | s. 352 renumbered as s. 352(1) | Sch. 15 para. 4(2) | 17 Jul 2014 | Written in |
| s. 756(2)(3) | omitted | Sch. 17 para. 27(3) | 17 Jul 2014 | Written in |
| s. 543(5) | omitted | Sch. 1 para. 14(4) | 17 Jul 2014 | Written in |
| s. 333(2) | omitted | Sch. 15 para. 5(3)(b) | 17 Jul 2014 | Written in |
| Sch. 4 | words inserted | Sch. 14 para. 3 | 17 Jul 2014 | Written in |
| s. 270(5A) | inserted | Sch. 14 para. 2 | 17 Jul 2014 | Written in |
| s. 357CM(8) | omitted | Sch. 1 para. 13(3)(c) | 17 Jul 2014 | Written in |
| s. 661E | inserted | s. 35(9) | 17 Jul 2014 | Written in |
| s. 628 | words substituted | Sch. 1 para. 15(5) | 17 Jul 2014 | Written in |
| s. 357CL(5) | words substituted | Sch. 1 para. 13(2)(a) | 17 Jul 2014 | Written in |
| s. 664(1) | word omitted | s. 35(10)(a) | 17 Jul 2014 | Written in |
| s. 534(3) | omitted | Sch. 1 para. 14(2) | 17 Jul 2014 | Written in |
| s. 664 heading | words substituted | s. 35(12)(b) | 17 Jul 2014 | Written in |
| Pt. 8 Ch. 8 | inserted | Sch. 15 para. 3 | 17 Jul 2014 | Written in |
| s. 192(6)(a) | word omitted | s. 35(3) | 17 Jul 2014 | Written in |
| Pt. 16 Ch. 4 | inserted | Sch. 17 para. 29(1) | 17 Jul 2014 | Written in |
| Pt. 16 Ch. 1A | inserted | Sch. 17 para. 28(1) | 17 Jul 2014 | Written in |
| s. 356AA | words inserted | Sch. 15 para. 5(4) | 17 Jul 2014 | Written in |
| s. 564(4) | omitted | Sch. 1 para. 14(7) | 17 Jul 2014 | Written in |
| s. 357CL(9) | omitted | Sch. 1 para. 13(2)(c) | 17 Jul 2014 | Written in |
| s. 1119 | amendment to earlier affecting provision 2014 c. 14 Sch. 4 para. 168(3) | Sch. 39 para. 13 | 1 Aug 2014 | Written in |
| s. 90(1) | amendment to earlier affecting provision 2014 c. 14 Sch. 4 para. 158(3) | Sch. 39 para. 12 | 1 Aug 2014 | Written in |
| s. 357CG(6) | words inserted | Sch. 4 para. 15(3)(a) | 22 Aug 2014 | Written in |
| s. 357CG(3)(c) | word omitted | Sch. 4 para. 15(2) | 22 Aug 2014 | Written in |
| s. 357CG(6) | words omitted | Sch. 4 para. 15(3)(a) | 22 Aug 2014 | Written in |
| s. 357CG(6) | words inserted | Sch. 4 para. 15(3)(b) | 22 Aug 2014 | Written in |
| s. 357CG(6) | word omitted | Sch. 4 para. 15(3)(b) | 22 Aug 2014 | Written in |
| s. 357CG(3)(e) and word | inserted | Sch. 4 para. 15(2) | 22 Aug 2014 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.