Changes made by Finance Act 2016
2016 c. 24
Made to Corporation Tax Act 2010
178 changes. All changes made by Finance Act 2016
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 996A and cross-heading | inserted | Sch. 2 para. 3 | 15 Sep 2016 | Written in |
| s. 1126 | omitted | Sch. 1 para. 46 | 15 Sep 2016 | Written in |
| s. 357CL(6) | words substituted | Sch. 9 para. 10(3) | 15 Sep 2016 | Written in |
| s. 357GE(1A) | inserted | Sch. 9 para. 23(3) | 15 Sep 2016 | Written in |
| s. 1173(2) | words omitted | s. 77(5) | 15 Sep 2016 | Written in |
| s. 1070(2)(b) | substituted | Sch. 1 para. 37(2) | 15 Sep 2016 | Written in |
| s. 357C(1) | words inserted | Sch. 9 para. 4(3)(e) | 15 Sep 2016 | Written in |
| s. 357P(2)(d)(e) | omitted | s. 47(11)(b) | 15 Sep 2016 | Written in |
| s. 357CI(1) | words substituted | Sch. 9 para. 8 | 15 Sep 2016 | Written in |
| s. 455(2) | words substituted | s. 50(1) | 15 Sep 2016 | Written in |
| s. 332D(2) | word inserted | s. 59(3)(b) | 15 Sep 2016 | Written in |
| s. 1070(5A) | inserted | Sch. 1 para. 37(3) | 15 Sep 2016 | Written in |
| s. 357CJ 357CK | omitted | Sch. 9 para. 9 | 15 Sep 2016 | Written in |
| s. 1100(2) | omitted | Sch. 1 para. 39(4) | 15 Sep 2016 | Written in |
| Sch. 1 para. 156(3) | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| s. 357GE(1) | words omitted | Sch. 9 para. 23(2)(b) | 15 Sep 2016 | Written in |
| s. 279G(3) | words substituted | Sch. 1 para. 30(3) | 15 Sep 2016 | Written in |
| s. 356JFA(3)(b) | word inserted | s. 62(3) | 15 Sep 2016 | Written in |
| s. 357DC(9)(a) | words substituted | Sch. 9 para. 14(3) | 15 Sep 2016 | Written in |
| s. 1071(5)(b) | substituted | Sch. 1 para. 38(2) | 15 Sep 2016 | Written in |
| Sch. 4 | words omitted | Sch. 1 para. 50 | 15 Sep 2016 | Written in |
| s. 751(1) | word omitted | Sch. 1 para. 33(3) | 15 Sep 2016 | Written in |
| s. 464A(3) | words substituted | s. 50(3) | 15 Sep 2016 | Written in |
| s. 357FB(2)(b)(ii) | word omitted | s. 64(4)(a)(i) | 15 Sep 2016 | Written in |
| Sch. 2 para. 106(1) | omitted | Sch. 1 para. 49 | 15 Sep 2016 | Written in |
| s. 357C(1) | words omitted | Sch. 9 para. 4(3)(a) | 15 Sep 2016 | Written in |
| Sch. 1 para. 704(27) | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| s. 357GA(1) | words substituted | Sch. 9 para. 20(3) | 15 Sep 2016 | Written in |
| Sch. 1 para. 153 | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| s. 332F(3)-(8) | substituted for s. 332F(3) | s. 60(2) | 15 Sep 2016 | Written in |
| s. 1027(2)(b) | word omitted | Sch. 1 para. 36 | 15 Sep 2016 | Written in |
| s. 1115(6)(b) | words substituted | Sch. 1 para. 44(2) | 15 Sep 2016 | Written in |
| s. 357FB(2)(b)(iv) and word | inserted | s. 64(4)(a)(ii) | 15 Sep 2016 | Written in |
| s. 332D(2) | words substituted | s. 59(3)(a) | 15 Sep 2016 | Written in |
| s. 62 | excluded | Sch. 18 para. 20(14) | 15 Sep 2016 | Written in |
| s. 356JH(3)-(8) | substituted for s. 356JH(3) | s. 63(3) | 15 Sep 2016 | Written in |
| s. 625(3) | words inserted | s. 65(5) | 15 Sep 2016 | Written in |
| s. 1106(4) | word inserted | Sch. 1 para. 42(2)(a) | 15 Sep 2016 | Written in |
| s. 357C(A1) | inserted | Sch. 9 para. 4(2) | 15 Sep 2016 | Written in |
| s. 356JFA(5) | inserted | s. 62(4) | 15 Sep 2016 | Written in |
| s. 1119 | words inserted | s. 76(11) | 15 Sep 2016 | Written in |
| s. 279F(10) | inserted | Sch. 1 para. 29(3) | 15 Sep 2016 | Written in |
| s. 357CM(1) | words substituted | Sch. 9 para. 11 | 15 Sep 2016 | Written in |
| s. 1101 heading | words substituted | Sch. 1 para. 40(4) | 15 Sep 2016 | Written in |
| s. 357DA(1) | words inserted | Sch. 9 para. 13(2)(d) | 15 Sep 2016 | Written in |
| s. 357GA(5) | words substituted | Sch. 9 para. 20(4) | 15 Sep 2016 | Written in |
| s. 269DO(5A) | inserted | s. 56(9)(a) | 15 Sep 2016 | Written in |
| s. 269CB(2) | word substituted | s. 57(3) | 15 Sep 2016 | Written in |
| Pt. 24 Ch. 3 | applied (with modifications) | Sch. 19 para. 8(5)(6) | 15 Sep 2016 | Written in |
| Sch. 4 | words substituted | Sch. 9 para. 24(a) | 15 Sep 2016 | Written in |
| s. 269BA(1A)(1B) | inserted | s. 56(8) | 15 Sep 2016 | Written in |
| Sch. 4 | words inserted | Sch. 8 para. 15(3) | 15 Sep 2016 | Written in |
| s. 279F(7)(c)(ii) | words substituted | Sch. 1 para. 29(2) | 15 Sep 2016 | Written in |
| s. 357GA heading | words substituted | Sch. 9 para. 20(2) | 15 Sep 2016 | Written in |
| s. 357C(1) | words substituted | Sch. 9 para. 4(3)(b) | 15 Sep 2016 | Written in |
| s. 624(2) | words substituted | s. 65(3) | 15 Sep 2016 | Written in |
| s. 357DC(8)(a) | words substituted | Sch. 9 para. 14(2) | 15 Sep 2016 | Written in |
| s. 357GB(11) | words inserted | Sch. 9 para. 21(2)(a) | 15 Sep 2016 | Written in |
| s. 1115(7) | inserted | Sch. 1 para. 44(3) | 15 Sep 2016 | Written in |
| Sch. 1 para. 282 | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| s. 1109 | omitted | Sch. 1 para. 1(2) | 15 Sep 2016 | Written in |
| s. 1122 | applied (with modifications) by 2003 c. 14, Sch. 7A para. 19(7) (as inserted) | Sch. 16 para. 4 | 15 Sep 2016 | Written in |
| s. 357GB(11)(a) | words inserted | Sch. 9 para. 21(2)(b) | 15 Sep 2016 | Written in |
| s. 1102 heading | word substituted | Sch. 1 para. 40(4) | 15 Sep 2016 | Written in |
| Sch. 4 | words substituted | Sch. 9 para. 24(d) | 15 Sep 2016 | Written in |
| s. 1026(1)(b) | word omitted | Sch. 1 para. 36 | 15 Sep 2016 | Written in |
| s. 357C(1) | words substituted | Sch. 9 para. 4(3)(d) | 15 Sep 2016 | Written in |
| s. 1071(5A) | inserted | Sch. 1 para. 38(3) | 15 Sep 2016 | Written in |
| Sch. 1 para. 456 | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| Pt. 8ZB | inserted | s. 77(1) | 15 Sep 2016 | Written in |
| s. 1110 1111 | omitted | Sch. 1 para. 43 | 15 Sep 2016 | Written in |
| s. 332D(5)-(10) | inserted | s. 59(5) | 15 Sep 2016 | Written in |
| s. 357CG(4) | words substituted | Sch. 9 para. 7(3) | 15 Sep 2016 | Written in |
| Sch. 4 | words omitted | s. 47(13)(a) | 15 Sep 2016 | Written in |
| s. 332D(1) | words inserted | s. 59(2) | 15 Sep 2016 | Written in |
| s. 1115(5)(a) | words substituted | Sch. 1 para. 44(2) | 15 Sep 2016 | Written in |
| s. 356JFA(2) | word inserted | s. 62(2) | 15 Sep 2016 | Written in |
| s. 332F(2)(b) | words inserted | s. 60(2) | 15 Sep 2016 | Written in |
| s. 269DO(6) | words substituted | s. 56(9)(b) | 15 Sep 2016 | Written in |
| s. 107(1) | words substituted | s. 76(10) | 15 Sep 2016 | Written in |
| s. 357DA(1) | words substituted | Sch. 9 para. 13(2)(a)(i) | 15 Sep 2016 | Written in |
| s. 1100 heading | word substituted | Sch. 1 para. 39(6) | 15 Sep 2016 | Written in |
| s. 357DA(1) | words inserted | Sch. 9 para. 13(2)(b) | 15 Sep 2016 | Written in |
| Sch. 4 | words omitted | s. 47(13)(b) | 15 Sep 2016 | Written in |
| s. 357DA(4) | words substituted | Sch. 9 para. 13(3) | 15 Sep 2016 | Written in |
| s. 357H(7) | words inserted | Sch. 8 para. 13 | 15 Sep 2016 | Written in |
| s. 357CG(6) | words substituted | Sch. 9 para. 7(4) | 15 Sep 2016 | Written in |
| s. 269CC(7) | word substituted | s. 57(4) | 15 Sep 2016 | Written in |
| s. 279G(5) | inserted | Sch. 1 para. 30(5) | 15 Sep 2016 | Written in |
| s. 279G(1)(b) | word substituted | Sch. 1 para. 30(2)(b) | 15 Sep 2016 | Written in |
| s. 332D(3)(b) | words substituted | s. 59(4)(a) | 15 Sep 2016 | Written in |
| Sch. 4 | words inserted | Sch. 9 para. 24(c) | 15 Sep 2016 | Written in |
| Pt. 20 Ch. 3 | inserted | s. 68(1) | 15 Sep 2016 | Written in |
| s. 357GC(3) | words substituted | Sch. 9 para. 22 | 15 Sep 2016 | Written in |
| s. 357DA(1) | words substituted | Sch. 9 para. 13(2)(a)(ii) | 15 Sep 2016 | Written in |
| s. 357P(1)(c) | omitted | s. 47(11)(a)(ii) | 15 Sep 2016 | Written in |
| s. 357A(6)(7) | substituted | s. 64(2)(a) | 15 Sep 2016 | Written in |
| s. 330(1) | word substituted | s. 58(1) | 15 Sep 2016 | Written in |
| s. 1139(4) | omitted | Sch. 1 para. 48 | 15 Sep 2016 | Written in |
| s. 938V(c) | omitted | Sch. 10 para. 8(a) | 15 Sep 2016 | Written in |
| Sch. 4 | words substituted | Sch. 8 para. 15(2)(b) | 15 Sep 2016 | Written in |
| s. 938V(ca) | inserted | Sch. 10 para. 8(b) | 15 Sep 2016 | Written in |
| s. 357GB(12) | words substituted | Sch. 9 para. 21(3) | 15 Sep 2016 | Written in |
| s. 751(2) | inserted | Sch. 1 para. 33(4) | 15 Sep 2016 | Written in |
| Pt. 18 | omitted | s. 77(4) | 15 Sep 2016 | Written in |
| Sch. 1 para. 562(7) | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| s. 1106(4)(c) and word | omitted | Sch. 1 para. 42(2)(b) | 15 Sep 2016 | Written in |
| s. 1103(2) | words substituted | Sch. 1 para. 41(a) | 15 Sep 2016 | Written in |
| s. 1122 | applied by 2003 c. 14, Sch. 7A para. 15(9) (as inserted) | Sch. 16 para. 4 | 15 Sep 2016 | Written in |
| s. 357FB(4)(b) | words substituted | Sch. 9 para. 18 | 15 Sep 2016 | Written in |
| s. 456(2A) | inserted | s. 51(1) | 15 Sep 2016 | Written in |
| s. 357CL(1) | words substituted | Sch. 9 para. 10(2) | 15 Sep 2016 | Written in |
| s. 814D(8) | omitted | Sch. 1 para. 34 | 15 Sep 2016 | No change to the words |
| s. 938N(d) | omitted | Sch. 10 para. 7(a) | 15 Sep 2016 | Written in |
| s. 357C(1) | words inserted | Sch. 9 para. 4(3)(c) | 15 Sep 2016 | Written in |
| s. 357G(1) | words substituted | Sch. 9 para. 19(3) | 15 Sep 2016 | Written in |
| s. 1103(5)(b) and word | omitted | Sch. 1 para. 41(c)(ii) | 15 Sep 2016 | Written in |
| Sch. 1 para. 303(2) | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| s. 356JH(2)(b) | words inserted | s. 63(2) | 15 Sep 2016 | Written in |
| s. 357P(1)(b) | word omitted | s. 47(11)(a)(i) | 15 Sep 2016 | Written in |
| s. 357D(1) | words inserted | Sch. 9 para. 12(2) | 15 Sep 2016 | Written in |
| s. 1100(4A) | inserted | Sch. 1 para. 39(3) | 15 Sep 2016 | Written in |
| s. 624(1) | words substituted | s. 65(2) | 15 Sep 2016 | Written in |
| s. 357CB-357CF | omitted | Sch. 9 para. 6 | 15 Sep 2016 | Written in |
| s. 63(1) | words substituted | s. 55(b) | 15 Sep 2016 | Written in |
| s. 357PF | omitted | s. 47(12) | 15 Sep 2016 | Written in |
| s. 357FA(2) | word substituted | Sch. 9 para. 17 | 15 Sep 2016 | Written in |
| Sch. 4 | word substituted | Sch. 8 para. 15(2)(a) | 15 Sep 2016 | Written in |
| s. 357GE(1) | words inserted | Sch. 9 para. 23(2)(a) | 15 Sep 2016 | Written in |
| s. 549(2A) | word substituted | Sch. 1 para. 32(3) | 15 Sep 2016 | Written in |
| s. 1119 | words omitted | Sch. 1 para. 45 | 15 Sep 2016 | Written in |
| s. 357DA(1) | words substituted | Sch. 9 para. 13(2)(c) | 15 Sep 2016 | Written in |
| s. 357EB(3)(a) | words substituted | Sch. 9 para. 15 | 15 Sep 2016 | Written in |
| s. 357A(11) | inserted | s. 64(2)(b) | 15 Sep 2016 | Written in |
| s. 624(9) | words inserted | s. 65(4) | 15 Sep 2016 | Written in |
| s. 357G heading | words substituted | Sch. 9 para. 19(2) | 15 Sep 2016 | Written in |
| Sch. 1 para. 19 | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| s. 357B(3)(b)(ii) | words substituted | Sch. 9 para. 2 | 15 Sep 2016 | Written in |
| s. 1103(5) | words substituted | Sch. 1 para. 41(c)(i) | 15 Sep 2016 | Written in |
| s. 332D(3)(b) | word inserted | s. 59(4)(b) | 15 Sep 2016 | Written in |
| s. 1103(4) | word substituted | Sch. 1 para. 41(b) | 15 Sep 2016 | Written in |
| Pt. 8A Ch. 3 heading | words inserted | Sch. 9 para. 3 | 15 Sep 2016 | Written in |
| Pt. 8A Ch. 2A 2B | inserted | s. 64(3) | 15 Sep 2016 | Written in |
| Sch. 1 para. 722 | omitted | Sch. 1 para. 67 | 15 Sep 2016 | Written in |
| s. 1100(5) | omitted | Sch. 1 para. 39(4) | 15 Sep 2016 | Written in |
| s. 1106(5)(6) | omitted | Sch. 1 para. 42(3) | 15 Sep 2016 | Written in |
| s. 269CA(2) | word substituted | s. 57(2) | 15 Sep 2016 | Written in |
| s. 549(2) | omitted | Sch. 1 para. 32(2) | 15 Sep 2016 | Written in |
| s. 1(4)(e) | omitted | s. 77(2) | 15 Sep 2016 | Written in |
| s. 1122 | applied (with modifications) by 2003 c. 14, Sch. 7A para. 9(7) (as inserted) | Sch. 16 para. 4 | 15 Sep 2016 | Written in |
| s. 357GE(1) | words substituted | s. 75(2) | 15 Sep 2016 | Written in |
| Pt. 8B Ch. 14A | inserted | Sch. 8 para. 14 | 15 Sep 2016 | Written in |
| s. 481(2)(a) | omitted | s. 77(3) | 15 Sep 2016 | Written in |
| s. 1101(4) | words substituted | Sch. 1 para. 40(3) | 15 Sep 2016 | Written in |
| s. 463(7) | substituted | Sch. 1 para. 31 | 15 Sep 2016 | Written in |
| s. 279G(1)(b) | words substituted | Sch. 1 para. 30(2)(a) | 15 Sep 2016 | Written in |
| s. 1100(7) | words substituted | Sch. 1 para. 39(5)(a) | 15 Sep 2016 | Written in |
| Sch. 4 | words inserted | Sch. 9 para. 24(b) | 15 Sep 2016 | Written in |
| s. 997(5) | omitted | Sch. 1 para. 35 | 15 Sep 2016 | Written in |
| s. 967 968 | excluded by 2007 c. 3, s. 917A(3) (as inserted) | s. 41(1) | 15 Sep 2016 | Written in |
| s. 45(4) | excluded | Sch. 18 para. 20(10) | 15 Sep 2016 | Written in |
| s. 729 | words substituted | s. 55(c) | 15 Sep 2016 | Written in |
| s. 357GCA and cross-heading | inserted | s. 64(5) | 15 Sep 2016 | Written in |
| s. 357D(4) | substituted | Sch. 9 para. 12(3) | 15 Sep 2016 | Written in |
| s. 1136 | omitted | Sch. 1 para. 47 | 15 Sep 2016 | Written in |
| s. 1100(1) | words substituted | Sch. 1 para. 39(2)(a) | 15 Sep 2016 | Written in |
| s. 938N(da) | inserted | Sch. 10 para. 7(b) | 15 Sep 2016 | Written in |
| s. 356C(4A) | inserted | s. 61(2) | 15 Sep 2016 | Written in |
| Pt. 5 | excluded | Sch. 18 para. 20(5) | 15 Sep 2016 | Written in |
| s. 1101(1) | words substituted | Sch. 1 para. 40(2) | 15 Sep 2016 | Written in |
| s. 751(1) | s. 751 renumbered as s. 751(1) | Sch. 1 para. 33(2) | 15 Sep 2016 | Written in |
| s. 1100(1)(b) and word | omitted | Sch. 1 para. 39(2)(b) | 15 Sep 2016 | Written in |
| s. 1100(7) | words substituted | Sch. 1 para. 39(5)(b) | 15 Sep 2016 | Written in |
| s. 357FB(4A) | inserted | s. 64(4)(b) | 15 Sep 2016 | Written in |
| s. 357CA(2) | words substituted | Sch. 9 para. 5 | 15 Sep 2016 | Written in |
| s. 356CAA | inserted | s. 61(3) | 15 Sep 2016 | Written in |
| s. 357CG(1) | words inserted | Sch. 9 para. 7(2) | 15 Sep 2016 | Written in |
| s. 357ED(2)(c) | words substituted | Sch. 9 para. 16 | 15 Sep 2016 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.