Changes made by Finance Act 2022
2022 c. 3
Made to Corporation Tax Act 2010
108 changes. All changes made by Finance Act 2022
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| Sch. 4 | words omitted | Sch. 4 para. 1(10)(b) | 24 Feb 2022 | Written in |
| s. 269ZX(1A) | inserted | s. 30(5) | 24 Feb 2022 | Written in |
| s. 107(2) | words omitted | s. 24(2)(b) | 24 Feb 2022 | Written in |
| s. 166 | applied | Sch. 2 para. 5(4) | 24 Feb 2022 | Written in |
| s. 107(11) | omitted | s. 24(2)(a) | 24 Feb 2022 | Written in |
| Pt. 5 Ch. 3 | omitted | s. 24(3) | 24 Feb 2022 | Written in |
| s. 269ZY(2A) | inserted | s. 30(10) | 24 Feb 2022 | Written in |
| Pt. 5 Ch. 6 | applied in part | s. 50(2)(3) | 24 Feb 2022 | Written in |
| Pt. 5 Ch. 6 | applied (temp.) | Sch. 10 para. 6(2) | 24 Feb 2022 | Written in |
| Sch. 4 | words omitted | Sch. 4 para. 1(10)(a) | 24 Feb 2022 | Written in |
| s. 269ZYZA | inserted | s. 30(14) | 24 Feb 2022 | Written in |
| s. 269ZY(2)(b) | word substituted | s. 30(9) | 24 Feb 2022 | Written in |
| s. 107(7) | words omitted | s. 24(2)(c) | 24 Feb 2022 | Written in |
| s. 188BI(3) | words omitted | s. 24(4)(b) | 24 Feb 2022 | Written in |
| s. 142(1) | words omitted | Sch. 4 para. 1(5)(a) | 24 Feb 2022 | Written in |
| s. 188(1) | words omitted | Sch. 4 para. 1(8)(b) | 24 Feb 2022 | Written in |
| s. 269ZX heading | words substituted | s. 30(3) | 24 Feb 2022 | Written in |
| s. 269ZY(3)(a) | word substituted | s. 30(11)(b) | 24 Feb 2022 | Written in |
| s. 177(3) | applied (with modifications) (temp.) | Sch. 10 para. 6(3)(c) | 24 Feb 2022 | Written in |
| s. 188BI(13) | omitted | s. 24(4)(a) | 24 Feb 2022 | Written in |
| s. 188(1) | words omitted | Sch. 4 para. 1(8)(a) | 24 Feb 2022 | Written in |
| s. 188(1) | words omitted | Sch. 4 para. 1(8)(e) | 24 Feb 2022 | Written in |
| s. 168(3) | omitted | Sch. 4 para. 1(6) | 24 Feb 2022 | Written in |
| s. 269ZX(1)(a) | words substituted | s. 30(4) | 24 Feb 2022 | Written in |
| s. 129(3) | omitted | Sch. 4 para. 1(2) | 24 Feb 2022 | Written in |
| s. 137(1) | words omitted | Sch. 4 para. 1(4) | 24 Feb 2022 | Written in |
| s. 188BI(9) | omitted | s. 24(4)(a) | 24 Feb 2022 | Written in |
| s. 107(1A) | omitted | s. 24(2)(a) | 24 Feb 2022 | Written in |
| s. 107(6A) | omitted | s. 24(2)(a) | 24 Feb 2022 | Written in |
| s. 174 | applied (with modifications) (temp.) | Sch. 10 para. 6(3)(b) | 24 Feb 2022 | Written in |
| s. 107(10) | omitted | s. 24(2)(a) | 24 Feb 2022 | Written in |
| s. 135 136 and cross-heading | omitted | Sch. 4 para. 1(3) | 24 Feb 2022 | Written in |
| s. 188(1) | words omitted | Sch. 4 para. 1(8)(d) | 24 Feb 2022 | Written in |
| s. 188BI(8) | omitted | s. 24(4)(a) | 24 Feb 2022 | Written in |
| Sch. 4 | words omitted | Sch. 4 para. 1(10)(d) | 24 Feb 2022 | Written in |
| Pt. 5 | applied (with modifications) | Sch. 2 para. 47(4) | 24 Feb 2022 | Written in |
| s. 269ZX(3)(a) | words substituted | s. 30(6) | 24 Feb 2022 | Written in |
| s. 269ZZ(1)(b) | words substituted | s. 30(15) | 24 Feb 2022 | Written in |
| s. 172(3) | applied (with modifications) (temp.) | Sch. 10 para. 6(3)(a) | 24 Feb 2022 | Written in |
| s. 170(3) | applied (with modifications) (temp.) | Sch. 10 para. 6(3)(a) | 24 Feb 2022 | Written in |
| s. 165 | applied (with modifications) | Sch. 2 para. 5(4) | 24 Feb 2022 | Written in |
| s. 179(3) | words omitted | Sch. 4 para. 1(7) | 24 Feb 2022 | Written in |
| s. 188(1) | words omitted | Sch. 4 para. 1(8)(c) | 24 Feb 2022 | Written in |
| s. 142(3) | words substituted | Sch. 4 para. 1(5)(b) | 24 Feb 2022 | Written in |
| Sch. 4 | words omitted | Sch. 4 para. 1(10)(c) | 24 Feb 2022 | Written in |
| Pt. 24 Ch. 3 | applied | s. 50(3)(5)(6) | 24 Feb 2022 | Written in |
| s. 169-178 | applied (with modifications) | Sch. 2 para. 5(4) | 24 Feb 2022 | Written in |
| s. 188BI(10) | words omitted | s. 24(4)(c) | 24 Feb 2022 | Written in |
| s. 269ZY(1) | words substituted | s. 30(8) | 24 Feb 2022 | Written in |
| s. 176(3) | applied (with modifications) (temp.) | Sch. 10 para. 6(3)(c) | 24 Feb 2022 | Written in |
| s. 175(3) | applied (with modifications) (temp.) | Sch. 10 para. 6(3)(c) | 24 Feb 2022 | Written in |
| Pt. 7ZA | disapplied | Sch. 2 para. 21 | 24 Feb 2022 | Written in |
| s. 269ZY(3) | words inserted | s. 30(11)(a) | 24 Feb 2022 | Written in |
| s. 450(3)(a) | modified | Sch. 2 para. 9(5)(a)(iii) | 24 Feb 2022 | Written in |
| s. 178(3) | applied (with modifications) (temp.) | Sch. 10 para. 6(3)(c) | 24 Feb 2022 | Written in |
| s. 107(6B) | omitted | s. 24(2)(a) | 24 Feb 2022 | Written in |
| Pt. 10 Ch. 3-3B | applied | Sch. 2 para. 37 | 24 Feb 2022 | Written in |
| s. 168(2) | omitted | Sch. 4 para. 1(6) | 24 Feb 2022 | Written in |
| s. 188BI(14) | omitted | s. 24(4)(a) | 24 Feb 2022 | Written in |
| s. 269DB(2)-(8) | omitted | Sch. 4 para. 1(9)(b) | 24 Feb 2022 | Written in |
| s. 188BI(2) | omitted | s. 24(4)(a) | 24 Feb 2022 | Written in |
| s. 269DB(1)(b) and word | omitted | Sch. 4 para. 1(9)(a) | 24 Feb 2022 | Written in |
| s. 269ZY(9A) | inserted | s. 30(13) | 24 Feb 2022 | Written in |
| s. 1122(7) | modified | Sch. 2 para. 4(4) | 24 Feb 2022 | Written in |
| s. 179-182 | modified (temp.) | Sch. 10 para. 6(3)(d) | 24 Feb 2022 | Written in |
| s. 269ZY(5) | words inserted | s. 30(12) | 24 Feb 2022 | Written in |
| s. 528(3)(b) and word | inserted | Sch. 3 para. 2(2)(a)(ii) | 1 Apr 2022 | Written in |
| s. 531(7A) | inserted | Sch. 3 para. 4(1)(b) | 1 Apr 2022 | Written in |
| s. 138-142 | applied | Sch. 7 para. 10(1) | 1 Apr 2022 | Written in |
| s. 527(2)(aa) | words inserted | Sch. 3 para. 2(1)(a) | 1 Apr 2022 | Written in |
| Pt. 24 Ch. 3 | applied | Sch. 17 para. 3(5) | 1 Apr 2022 | Written in |
| s. 188DE(2)(a) | modified | Sch. 7 para. 18(2)(c) | 1 Apr 2022 | Written in |
| s. 154 | applied | Sch. 7 para. 11 | 1 Apr 2022 | Written in |
| s. 188DG | modified | Sch. 7 para. 18(2)(d) | 1 Apr 2022 | Written in |
| s. 531(2)(b) | words omitted | Sch. 3 para. 3(1)(a)(ii) | 1 Apr 2022 | Written in |
| s. 155A-156 | applied (with modifications) | Sch. 7 para. 11 | 1 Apr 2022 | Written in |
| s. 533(1)(d) | words inserted | Sch. 3 para. 3(2)(a)(iv) | 1 Apr 2022 | Written in |
| s. 531(4) | words omitted | Sch. 3 para. 4(1)(a)(i) | 1 Apr 2022 | Written in |
| s. 531(6) | words inserted | Sch. 3 para. 3(1)(c) | 1 Apr 2022 | Written in |
| s. 533(1ZA) | inserted | Sch. 3 para. 3(2)(b) | 1 Apr 2022 | Written in |
| s. 528(3)(a) | words in s. 528(3) renumbered as s. 528(3)(a) | Sch. 3 para. 2(2)(a)(i) | 1 Apr 2022 | Written in |
| s. 533(1) | word omitted | Sch. 3 para. 3(2)(a)(ii) | 1 Apr 2022 | Written in |
| s. 533(1)(ca) | inserted | Sch. 3 para. 3(2)(a)(iii) | 1 Apr 2022 | Written in |
| s. 528ZA 528ZB | inserted | Sch. 3 para. 2(3) | 1 Apr 2022 | Written in |
| s. 188DB-188DG | applied | Sch. 7 para. 18(1) | 1 Apr 2022 | Written in |
| s. 553(1) | words inserted | Sch. 3 para. 5 | 1 Apr 2022 | Written in |
| s. 140 | modified | Sch. 7 para. 10(2)(a) | 1 Apr 2022 | Written in |
| Pt. 14 | applied | Sch. 7 para. 20 | 1 Apr 2022 | Written in |
| s. 531(4) | words substituted | Sch. 3 para. 4(1)(a)(ii) | 1 Apr 2022 | Written in |
| s. 142 | modified | Sch. 7 para. 10(2)(b) | 1 Apr 2022 | Written in |
| s. 531(2A) | inserted | Sch. 3 para. 3(1)(b) | 1 Apr 2022 | Written in |
| s. 528(3A)(3B) | inserted | Sch. 3 para. 2(2)(b) | 1 Apr 2022 | Written in |
| s. 188DC(4)(a)(ii) | modified | Sch. 7 para. 18(2)(a) | 1 Apr 2022 | Written in |
| s. 531(2)(a) | words omitted | Sch. 3 para. 3(1)(a)(i) | 1 Apr 2022 | Written in |
| s. 533(1) | words omitted | Sch. 3 para. 3(2)(a)(i) | 1 Apr 2022 | Written in |
| s. 531(4)(d) and word | inserted | Sch. 3 para. 4(1)(a)(iv) | 1 Apr 2022 | Written in |
| s. 527(3A) | inserted | Sch. 3 para. 2(1)(c) | 1 Apr 2022 | Written in |
| s. 527(3)(aa) | words inserted | Sch. 3 para. 2(1)(b) | 1 Apr 2022 | Written in |
| s. 531(4)(b) | word omitted | Sch. 3 para. 4(1)(a)(iii) | 1 Apr 2022 | Written in |
| s. 528(4A)(j) | words omitted | Sch. 3 para. 2(2)(c) | 1 Apr 2022 | Written in |
| s. 188DD | modified | Sch. 7 para. 18(2)(b) | 1 Apr 2022 | Written in |
| s. 533(1B)-(1I) | inserted | Sch. 3 para. 3(2)(c) | 1 Apr 2022 | Written in |
| s. 269DJ(3) | sum substituted | s. 6(2)(c)(3) | 1 Apr 2023 | Written in |
| s. 269DA(1) | word substituted | s. 6(1)(3) | 1 Apr 2023 | Written in |
| s. 269DF(3) | sum substituted | s. 6(2)(b)(3) | 1 Apr 2023 | Written in |
| s. 269DE(3) | sum substituted | s. 6(2)(a)(3) | 1 Apr 2023 | Written in |
| s. 269DE(4) | sum substituted | s. 6(2)(a)(3) | 1 Apr 2023 | Written in |
| s. 269DF(2) | sum substituted | s. 6(2)(b)(3) | 1 Apr 2023 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.