Changes made by Finance Act 2021
2021 c. 26
Made to Corporation Tax Act 2010
87 changes. All changes made by Finance Act 2021
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 269ZF(3) | words substituted | Sch. 8 para. 9(a) | 16 Nov 2017 | Written in |
| s. 269ZF(3) | words inserted | Sch. 8 para. 9(b) | 16 Nov 2017 | Written in |
| s. 269ZFA(1) | words inserted | Sch. 8 para. 10 | 12 Feb 2019 | Written in |
| s. 357BNB(6) | words substituted | Sch. 1 para. 21(2) | 10 Jun 2021 | Written in |
| s. 188DD(3A)(b) | words substituted | Sch. 8 para. 7(3)(b) | 10 Jun 2021 | Written in |
| Sch. 4 | words inserted | Sch. 1 para. 31(c)(i) | 10 Jun 2021 | Written in |
| s. 357BNB(7) | words substituted | Sch. 1 para. 21(3)(b) | 10 Jun 2021 | Written in |
| s. 188DD(3) | word substituted | Sch. 8 para. 7(2) | 10 Jun 2021 | Written in |
| Sch. 4 | words substituted | Sch. 1 para. 31(f) | 10 Jun 2021 | Written in |
| s. 279C(2) | substituted | Sch. 1 para. 7(3) | 10 Jun 2021 | Written in |
| s. 1122 | applied by 2003 c. 14, Sch. 6C para. 4(2)( as inserted) | Sch. 23 para. 8 | 10 Jun 2021 | Written in |
| s. 269BE cross-heading | substituted | s. 134(3) | 10 Jun 2021 | Written in |
| s. 357PD(3)(3A) | substituted for s. 357PD(3) | Sch. 4 para. 3 | 10 Jun 2021 | Written in |
| s. 357BNB(10) | inserted | Sch. 1 para. 21(4) | 10 Jun 2021 | Written in |
| Pt. 3A | applied by S.I. 1998/3175, reg. 2(2A) (as inserted) | Sch. 1 para. 13(2)(c) | 10 Jun 2021 | Written in |
| s. 279B(3) | words substituted | Sch. 1 para. 6(c) | 10 Jun 2021 | Written in |
| s. 269BE heading | substituted | s. 134(4)(a) | 10 Jun 2021 | Written in |
| s. 357PD(4A) | inserted | Sch. 4 para. 5 | 10 Jun 2021 | Written in |
| s. 188BE | words substituted | Sch. 8 para. 6 | 10 Jun 2021 | Written in |
| s. 534(3) | inserted | Sch. 1 para. 22 | 10 Jun 2021 | Written in |
| s. 535(6) | inserted | Sch. 1 para. 23 | 10 Jun 2021 | Written in |
| s. 269ZV(5)(b) | word inserted | Sch. 8 para. 12(a)(ii) | 10 Jun 2021 | Written in |
| Pt. 3A | inserted | Sch. 1 para. 3 | 10 Jun 2021 | Written in |
| s. 614 | words inserted | Sch. 1 para. 27 | 10 Jun 2021 | Written in |
| s. 137(5)(d) | omitted | Sch. 8 para. 4(a) | 10 Jun 2021 | Written in |
| s. 156 | applied (with modifications) by 2010 c. 8, s. 259ZME(3) (as inserted) | Sch. 7 para. 15(3) | 10 Jun 2021 | Written in |
| s. 188DD(3A)(a) | words substituted | Sch. 8 para. 7(3)(a) | 10 Jun 2021 | Written in |
| Sch. 4 | words inserted | Sch. 1 para. 31(b)(i) | 10 Jun 2021 | Written in |
| s. 269ZT(1) | words substituted | Sch. 8 para. 11(2) | 10 Jun 2021 | Written in |
| Pt. 10 Ch. 2 | applied (with modifications) by 2003 c. 14, Sch. 9A para. 8 (as inserted) | Sch. 16 para. 5 | 10 Jun 2021 | Written in |
| s. 987C | inserted | s. 39(1) | 10 Jun 2021 | Written in |
| s. 279B(1)(ab) | inserted | Sch. 1 para. 6(a) | 10 Jun 2021 | Written in |
| s. 564(4) | inserted | Sch. 1 para. 26 | 10 Jun 2021 | Written in |
| s. 279E(3)(b) | sum substituted | Sch. 1 para. 9(3)(c) | 10 Jun 2021 | Written in |
| s. 1(2)(a) | inserted | Sch. 1 para. 19(b) | 10 Jun 2021 | Written in |
| s. 357PD(2)(2A) | substituted for s. 357PD(2) | Sch. 4 para. 2 | 10 Jun 2021 | Written in |
| s. 437C(6) | words substituted | s. 132(3)(a) | 10 Jun 2021 | Written in |
| Sch. 4 | words omitted | Sch. 1 para. 31(e) | 10 Jun 2021 | Written in |
| s. 42 | modified | Sch. 2 para. 4(6) | 10 Jun 2021 | Written in |
| s. 279EA and cross-heading | inserted | Sch. 1 para. 10 | 10 Jun 2021 | Written in |
| s. 279B(2) | words substituted | Sch. 1 para. 6(b) | 10 Jun 2021 | Written in |
| s. 269ZVA | inserted | Sch. 8 para. 3 | 10 Jun 2021 | Written in |
| s. 279E(3)(a) | sum substituted | Sch. 1 para. 9(3)(b) | 10 Jun 2021 | Written in |
| s. 269ZV(5) | words inserted | Sch. 8 para. 12(b) | 10 Jun 2021 | Written in |
| s. 719(4A) | word substituted | Sch. 8 para. 14 | 10 Jun 2021 | Written in |
| s. 279A(3)(ab) | inserted | Sch. 1 para. 5 | 10 Jun 2021 | Written in |
| s. 543(5) | inserted | Sch. 1 para. 24 | 10 Jun 2021 | Written in |
| s. 357BN(7) | words substituted | Sch. 1 para. 20(2)(c) | 10 Jun 2021 | Written in |
| Sch. 4 | words inserted | Sch. 1 para. 31(g)(ii) | 10 Jun 2021 | Written in |
| s. 154 | applied (with modifications) by 2010 c. 8, s. 259ZME(3) (as inserted) | Sch. 7 para. 15(3) | 10 Jun 2021 | Written in |
| s. 279E(2) | words substituted | Sch. 1 para. 9(2)(a) | 10 Jun 2021 | Written in |
| Sch. 4 | words inserted | Sch. 1 para. 31(a) | 10 Jun 2021 | Written in |
| Sch. 4 | words inserted | Sch. 1 para. 31(g)(i) | 10 Jun 2021 | Written in |
| s. 627 | substituted | Sch. 1 para. 29 | 10 Jun 2021 | Written in |
| s. 357BN(7)(a) | words substituted | Sch. 1 para. 20(2)(a) | 10 Jun 2021 | Written in |
| s. 155B | applied (with modifications) by 2010 c. 8, s. 259ZME(3) (as inserted) | Sch. 7 para. 15(3) | 10 Jun 2021 | Written in |
| s. 279E(2)(a) | sum substituted | Sch. 1 para. 9(2)(b) | 10 Jun 2021 | Written in |
| s. 279C(1)(ab) | inserted | Sch. 1 para. 7(2) | 10 Jun 2021 | Written in |
| Pt. 3A | applied by 2001 c. 2, s. 99(4A) (as inserted) | Sch. 1 para. 16(3) | 10 Jun 2021 | Written in |
| s. 1119 | words omitted | Sch. 1 para. 30 | 10 Jun 2021 | Written in |
| s. 269BE(1A)-(1D) | inserted | s. 134(4)(b) | 10 Jun 2021 | Written in |
| s. 279E(2)(b) | sum substituted | Sch. 1 para. 9(2)(c) | 10 Jun 2021 | Written in |
| Sch. 4 | words substituted | Sch. 1 para. 31(d) | 10 Jun 2021 | Written in |
| s. 279DA | inserted | Sch. 1 para. 8 | 10 Jun 2021 | Written in |
| s. 357BN(9) | inserted | Sch. 1 para. 20(3) | 10 Jun 2021 | Written in |
| s. 357BN(7)(b) | words substituted | Sch. 1 para. 20(2)(b) | 10 Jun 2021 | Written in |
| s. 551(6) | inserted | Sch. 1 para. 25 | 10 Jun 2021 | Written in |
| s. 437C(7)(7A) | substituted for s. 437C(7) | s. 132(3)(b) | 10 Jun 2021 | Written in |
| s. 269ZT(4) | words substituted | Sch. 8 para. 11(4) | 10 Jun 2021 | Written in |
| s. 269ZV(5)(a) | words inserted | Sch. 8 para. 12(a)(i) | 10 Jun 2021 | Written in |
| s. 269ZSA | inserted | Sch. 8 para. 2 | 10 Jun 2021 | Written in |
| s. 155A | applied (with modifications) by 2010 c. 8, s. 259ZME(3) (as inserted) | Sch. 7 para. 15(3) | 10 Jun 2021 | Written in |
| s. 3(2) | substituted | Sch. 1 para. 2 | 10 Jun 2021 | Written in |
| s. 37(3)(b) | modified | Sch. 2 para. 4(1) | 10 Jun 2021 | Written in |
| s. 269ZT(3A) | inserted | Sch. 8 para. 11(3) | 10 Jun 2021 | Written in |
| s. 137(5)(e) | inserted | Sch. 8 para. 4(b) | 10 Jun 2021 | Written in |
| s. 618 | words inserted | Sch. 1 para. 28 | 10 Jun 2021 | Written in |
| Sch. 4 | words substituted | Sch. 1 para. 31(b)(ii) | 10 Jun 2021 | Written in |
| Sch. 4 | words inserted | Sch. 1 para. 31(c)(ii) | 10 Jun 2021 | Written in |
| s. 357BNB(7) | words substituted | Sch. 1 para. 21(3)(a) | 10 Jun 2021 | Written in |
| s. 279E(3) | words substituted | Sch. 1 para. 9(3)(a) | 10 Jun 2021 | Written in |
| s. 1(2) | words substituted | Sch. 1 para. 19(a) | 10 Jun 2021 | Written in |
| Pt. 10 Ch. 2 | applied (with modifications) by 2003 c. 14, Sch. 9A para. 9(1), 10 (as inserted) | Sch. 16 para. 5 | 10 Jun 2021 | Written in |
| s. 357PD(4)(a)(b) and words | substituted | Sch. 4 para. 4 | 10 Jun 2021 | Written in |
| s. 38(1)(3) | modified | Sch. 2 para. 4(1) | 10 Jun 2021 | Written in |
| s. 721(4) | word inserted | Sch. 8 para. 15 | 10 Jun 2021 | Written in |
| s. 279F-279H | omitted | Sch. 1 para. 11 | 10 Jun 2021 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.