Changes made by Finance Act 2024
2024 c. 3
Made to Corporation Tax Act 2009
188 changes. All changes made by Finance Act 2024
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 1217JA(2)(b) | words substituted | Sch. 3 para. 8(1)(b) | 22 Feb 2024 | Written in |
| s. 1217RF(1)(c) and word | inserted | Sch. 4 para. 7(2)(b) | 22 Feb 2024 | Written in |
| s. 1217RF(2)(za)(zb) | inserted | Sch. 4 para. 8(1)(b) | 22 Feb 2024 | Written in |
| s. 1217RB(2) | substituted | Sch. 4 para. 5(1)(c) | 22 Feb 2024 | Written in |
| s. 1046 | omitted | Sch. 1 para. 6(7) | 22 Feb 2024 | Written in |
| Sch. 4 | words inserted | Sch. 3 para. 5(4)(b) | 22 Feb 2024 | Written in |
| s. 1044(9) | omitted | Sch. 1 para. 6(4)(f) | 22 Feb 2024 | Written in |
| s. 1217JA(3)-(10) | inserted | Sch. 3 para. 7(3) | 22 Feb 2024 | Written in |
| s. 1134 heading | word substituted | Sch. 1 para. 9(8)(a) | 22 Feb 2024 | Written in |
| s. 1217NA(3) | word substituted | Sch. 3 para. 5(2)(c) | 22 Feb 2024 | Written in |
| s. 1217RE(2) | word substituted | Sch. 4 para. 6(1) | 22 Feb 2024 | Written in |
| s. 1217GB(3) | words substituted | Sch. 3 para. 5(1)(d) | 22 Feb 2024 | Written in |
| s. 1134(3)(a) | word omitted | Sch. 1 para. 9(8)(e)(iii) | 22 Feb 2024 | Written in |
| s. 1217QD(3) | words inserted | Sch. 4 para. 4 | 22 Feb 2024 | Written in |
| s. 1045(2A) | inserted | Sch. 1 para. 6(5)(b) | 22 Feb 2024 | Written in |
| s. 1217GB(2) | substituted | Sch. 3 para. 5(1)(c) | 22 Feb 2024 | Written in |
| s. 1217RB(1) | word substituted | Sch. 4 para. 5(1)(b)(ii) | 22 Feb 2024 | Written in |
| s. 1058(1)(aa) | substituted | Sch. 1 para. 6(12)(a)(ii) | 22 Feb 2024 | Written in |
| s. 807A | substituted for s. 808-808E | Sch. 2 para. 5(2) | 22 Feb 2024 | Written in |
| s. 1044(1) | word substituted | Sch. 1 para. 6(4)(a) | 22 Feb 2024 | Written in |
| s. 1216C(4)(a) | words substituted | Sch. 1 para. 12(4)(a) | 22 Feb 2024 | Written in |
| s. 1135(1) | words substituted | Sch. 1 para. 9(9)(a) | 22 Feb 2024 | Written in |
| s. 1217RI(4A) | inserted | Sch. 4 para. 9 | 22 Feb 2024 | Written in |
| s. 1217RB heading | word substituted | Sch. 4 para. 5(1)(a) | 22 Feb 2024 | Written in |
| s. 1058(2)(b) | omitted | Sch. 1 para. 6(12)(c) | 22 Feb 2024 | Written in |
| s. 1132A | inserted | Sch. 1 para. 9(6) | 22 Feb 2024 | Written in |
| s. 1044(6) | words inserted | Sch. 1 para. 6(4)(d)(i) | 22 Feb 2024 | Written in |
| Sch. 4 | words inserted | Sch. 4 para. 5(4)(b) | 22 Feb 2024 | Written in |
| s. 1217C(4)(b) | words substituted | Sch. 1 para. 12(5)(b) | 22 Feb 2024 | Written in |
| s. 1218ZCG(2A)-(2H) | inserted | Sch. 5 para. 6(3) | 22 Feb 2024 | Written in |
| s. 1217FA(3A) | omitted | Sch. 3 para. 2(3) | 22 Feb 2024 | Written in |
| s. 1217GB(5) | word substituted | Sch. 3 para. 5(1)(e) | 22 Feb 2024 | Written in |
| s. 1217JA(2)(b) | word omitted | Sch. 1 para. 12(6)(b) | 22 Feb 2024 | Written in |
| Sch. 4 | words omitted | Sch. 5 para. 4(4)(a) | 22 Feb 2024 | Written in |
| s. 1217N(2) | word substituted | Sch. 3 para. 5(2)(b) | 22 Feb 2024 | Written in |
| s. 1054(2) | words inserted | Sch. 1 para. 6(10)(a)(i) | 22 Feb 2024 | Written in |
| s. 1218ZEA(2) | word substituted | Sch. 5 para. 4(2)(c) | 22 Feb 2024 | Written in |
| s. 1039 | substituted | Sch. 1 para. 4(2) | 22 Feb 2024 | Written in |
| Pt. 14A | inserted | Sch. 2 para. 1 | 22 Feb 2024 | Written in |
| s. 1058(3) | omitted | Sch. 1 para. 6(12)(d) | 22 Feb 2024 | Written in |
| s. 1218ZCC(2) | substituted | Sch. 5 para. 4(1)(c) | 22 Feb 2024 | Written in |
| s. 1217C(4)(a) | words substituted | Sch. 1 para. 12(5)(a) | 22 Feb 2024 | Written in |
| s. 1217RE(3) | word substituted | Sch. 4 para. 6(1) | 22 Feb 2024 | Written in |
| s. 1217RC(3)(a) | words substituted | Sch. 4 para. 3(1) | 22 Feb 2024 | Written in |
| s. 1060 heading | substituted | Sch. 1 para. 6(14)(a) | 22 Feb 2024 | Written in |
| s. 1136 | substituted | Sch. 1 para. 9(10) | 22 Feb 2024 | Written in |
| s. 1216C(4)(b) | words substituted | Sch. 1 para. 12(4)(b) | 22 Feb 2024 | Written in |
| s. 1217T(2) | word substituted | Sch. 4 para. 5(2)(b) | 22 Feb 2024 | Written in |
| s. 1218ZEA(3) | word substituted | Sch. 5 para. 4(2)(c) | 22 Feb 2024 | Written in |
| s. 1179DT(a) | omitted | Sch. 1 para. 12(2)(a) | 22 Feb 2024 | Written in |
| s. 1045ZA(2)(3) | modified | Sch. 1 para. 21(3)(4) | 22 Feb 2024 | Written in |
| s. 1044(6) | words omitted | Sch. 1 para. 6(4)(d)(ii) | 22 Feb 2024 | Written in |
| s. 1217GB(1) | word substituted | Sch. 3 para. 5(1)(b)(i) | 22 Feb 2024 | Written in |
| Sch. 4 | words omitted | Sch. 3 para. 5(4)(a) | 22 Feb 2024 | Written in |
| s. 1126B(3) | omitted | Sch. 1 para. 9(2) | 22 Feb 2024 | Written in |
| s. 1217RF(3)-(10) | inserted | Sch. 4 para. 7(3) | 22 Feb 2024 | Written in |
| s. 1195(3A)(b) | words substituted | Sch. 1 para. 12(3)(b) | 22 Feb 2024 | Written in |
| s. 1218ZCC(5) | word substituted | Sch. 5 para. 4(1)(e) | 22 Feb 2024 | Written in |
| Sch. 4 | words inserted | Sch. 5 para. 4(4)(b) | 22 Feb 2024 | Written in |
| s. 1217FA(2)(bb) | inserted | Sch. 3 para. 2(2)(c) | 22 Feb 2024 | Written in |
| s. 1217J(3) | word substituted | Sch. 3 para. 6(1) | 22 Feb 2024 | Written in |
| s. 1129(3) | word omitted | Sch. 1 para. 9(4)(a) | 22 Feb 2024 | Written in |
| s. 1044(7) | words inserted | Sch. 1 para. 6(4)(e) | 22 Feb 2024 | Written in |
| s. 1058A-1058D | omitted | Sch. 1 para. 6(13) | 22 Feb 2024 | Written in |
| s. 1044(5A)(5B) | inserted | Sch. 1 para. 6(4)(c) | 22 Feb 2024 | Written in |
| s. 1217NA(1) | word substituted | Sch. 3 para. 5(2)(c) | 22 Feb 2024 | Written in |
| s. 1217J(2) | word substituted | Sch. 3 para. 6(1) | 22 Feb 2024 | Written in |
| s. 1217FA(2) | word substituted | Sch. 3 para. 2(2)(a) | 22 Feb 2024 | Written in |
| s. 1217RF(2) | words substituted | Sch. 4 para. 8(1)(a) | 22 Feb 2024 | Written in |
| s. 1058(1A)-(1C) | omitted | Sch. 1 para. 6(12)(b) | 22 Feb 2024 | Written in |
| s. 1218ZCG(2)(b) | word omitted | Sch. 1 para. 12(8)(b) | 22 Feb 2024 | Written in |
| s. 1142C | inserted | Sch. 1 para. 9(16) | 22 Feb 2024 | Written in |
| s. 1218ZCJ(4A) | inserted | Sch. 5 para. 8 | 22 Feb 2024 | Written in |
| s. 1134(1)(c) | word omitted | Sch. 1 para. 9(8)(c)(i) | 22 Feb 2024 | Written in |
| s. 1217RF(1)(a) | word omitted | Sch. 4 para. 7(2)(a) | 22 Feb 2024 | Written in |
| Pt. 13 heading | words omitted | Sch. 1 para. 3 | 22 Feb 2024 | Written in |
| Pt. 13 Ch. 8 | substituted | Sch. 1 para. 8 | 22 Feb 2024 | Written in |
| s. 1218ZCC(1) | word substituted | Sch. 5 para. 4(1)(b)(i) | 22 Feb 2024 | Written in |
| s. 1040ZA(A1) | inserted | Sch. 2 para. 5(3) | 22 Feb 2024 | Written in |
| s. 1054(5) | omitted | Sch. 1 para. 6(10)(c) | 22 Feb 2024 | Written in |
| Pt. 3 Ch. 6A | omitted | Sch. 1 para. 2 | 22 Feb 2024 | Written in |
| s. 1218ZCC(1) | word substituted | Sch. 5 para. 4(1)(b)(ii) | 22 Feb 2024 | Written in |
| Pt. 13 Ch. 6 | omitted | Sch. 1 para. 7 | 22 Feb 2024 | Written in |
| s. 1217OB | words inserted | Sch. 3 para. 5(3)(b) | 22 Feb 2024 | Written in |
| s. 1217FA(2)(a) | substituted | Sch. 3 para. 2(2)(b) | 22 Feb 2024 | Written in |
| s. 1040A | omitted | Sch. 1 para. 4(4) | 22 Feb 2024 | Written in |
| s. 1134(1)(a)(b) | substituted | Sch. 1 para. 9(8)(b) | 22 Feb 2024 | Written in |
| s. 1217RA(2)(d) | word substituted | Sch. 4 para. 5(2)(a) | 22 Feb 2024 | Written in |
| s. 1217KB(4A) | inserted | Sch. 3 para. 9 | 22 Feb 2024 | Written in |
| s. 1310(4)(zc) | inserted | Sch. 1 para. 12(9)(b) | 22 Feb 2024 | Written in |
| s. 1217TA(1) | word substituted | Sch. 4 para. 5(2)(c) | 22 Feb 2024 | Written in |
| s. 1134(2)(b) | word substituted | Sch. 1 para. 9(8)(d)(ii) | 22 Feb 2024 | Written in |
| s. 1135(2) | word substituted | Sch. 1 para. 9(9)(b)(i) | 22 Feb 2024 | Written in |
| s. 1060(4)-(7) | omitted | Sch. 1 para. 6(14)(b) | 22 Feb 2024 | Written in |
| s. 1142B(a) | word substituted | Sch. 1 para. 9(15) | 22 Feb 2024 | Written in |
| s. 1142B | modified | Sch. 1 para. 19 | 22 Feb 2024 | Written in |
| s. 1142 heading | substituted | Sch. 1 para. 9(14)(a) | 22 Feb 2024 | Written in |
| s. 1135(4) | words omitted | Sch. 1 para. 9(9)(c) | 22 Feb 2024 | Written in |
| s. 1051 | words substituted | Sch. 1 para. 6(8) | 22 Feb 2024 | Written in |
| s. 1218ZCF(2) | word substituted | Sch. 5 para. 5(1) | 22 Feb 2024 | Written in |
| s. 1134(4)(b) | word substituted | Sch. 1 para. 9(8)(f)(iii) | 22 Feb 2024 | Written in |
| Sch. 4 | words omitted | Sch. 4 para. 5(4)(a) | 22 Feb 2024 | Written in |
| s. 1217U | words inserted | Sch. 4 para. 5(3)(b) | 22 Feb 2024 | Written in |
| Sch. 4 | words inserted | Sch. 1 para. 12(10)(b) | 22 Feb 2024 | Written in |
| s. 1045(1) | words substituted | Sch. 1 para. 6(5)(a) | 22 Feb 2024 | Written in |
| s. 1217G(1)(b) | word substituted | Sch. 3 para. 5(2)(a) | 22 Feb 2024 | Written in |
| s. 1134(6) | words substituted | Sch. 1 para. 9(8)(h) | 22 Feb 2024 | Written in |
| s. 1058(2)(c) | omitted | Sch. 1 para. 6(12)(c) | 22 Feb 2024 | Written in |
| s. 1135(2) | words omitted | Sch. 1 para. 9(9)(b)(ii) | 22 Feb 2024 | Written in |
| s. 1134(3) | word substituted | Sch. 1 para. 9(8)(e)(i) | 22 Feb 2024 | Written in |
| s. 1217RB(1) | word substituted | Sch. 4 para. 5(1)(b)(i) | 22 Feb 2024 | Written in |
| s. 1218ZCF(3) | word substituted | Sch. 5 para. 5(1) | 22 Feb 2024 | Written in |
| Sch. 4 | words inserted | Sch. 2 para. 5(4) | 22 Feb 2024 | Written in |
| s. 1052-1053A | substituted for ss. 1052, 1053 | Sch. 1 para. 6(9) | 22 Feb 2024 | Written in |
| s. 1217OB | words omitted | Sch. 3 para. 5(3)(a) | 22 Feb 2024 | Written in |
| s. 1138 | omitted | Sch. 1 para. 9(11) | 22 Feb 2024 | Written in |
| s. 1129(3)(d) and word | inserted | Sch. 1 para. 9(4)(b) | 22 Feb 2024 | Written in |
| s. 1140A | inserted | Sch. 1 para. 9(13) | 22 Feb 2024 | Written in |
| s. 1134(3)(a) | word substituted | Sch. 1 para. 9(8)(e)(ii) | 22 Feb 2024 | Written in |
| s. 1044(2A) | inserted | Sch. 1 para. 6(4)(b) | 22 Feb 2024 | Written in |
| s. 1040 | substituted | Sch. 1 para. 4(3) | 22 Feb 2024 | Written in |
| s. 1217RB(5) | word substituted | Sch. 4 para. 5(1)(e) | 22 Feb 2024 | Written in |
| s. 1134(5) | substituted | Sch. 1 para. 9(8)(g) | 22 Feb 2024 | Written in |
| s. 1134(4)(a) | word substituted | Sch. 1 para. 9(8)(f)(i) | 22 Feb 2024 | Written in |
| s. 1218ZCG(2)(a) | omitted | Sch. 1 para. 12(8)(a) | 22 Feb 2024 | Written in |
| s. 1310(4)(zzza) | omitted | Sch. 1 para. 12(9)(a) | 22 Feb 2024 | Written in |
| s. 1218ZAA(4A) | inserted | Sch. 5 para. 2(1) | 22 Feb 2024 | Written in |
| s. 1218ZCLA and cross-heading | inserted | Sch. 5 para. 9(1) | 22 Feb 2024 | Written in |
| s. 1131(4) | inserted | Sch. 1 para. 9(5)(b) | 22 Feb 2024 | Written in |
| s. 1045(5) | words inserted | Sch. 1 para. 6(5)(d)(i) | 22 Feb 2024 | Written in |
| s. 1142(5)(6) | inserted | Sch. 1 para. 9(14)(c) | 22 Feb 2024 | Written in |
| s. 1217JA(2)(a) | omitted | Sch. 1 para. 12(6)(a) | 22 Feb 2024 | Written in |
| s. 1218ZCD(7)(a) | words substituted | Sch. 5 para. 3(1) | 22 Feb 2024 | Written in |
| s. 1142E | inserted | Sch. 1 para. 9(18) | 22 Feb 2024 | Written in |
| s. 1138A 1138B | inserted | Sch. 1 para. 9(12) | 22 Feb 2024 | Written in |
| Pt. 13 Ch. 2 heading | substituted | Sch. 1 para. 6(2) | 22 Feb 2024 | Written in |
| s. 1217GB heading | word substituted | Sch. 3 para. 5(1)(a) | 22 Feb 2024 | Written in |
| s. 1217KD and cross-heading | inserted | Sch. 3 para. 10(1) | 22 Feb 2024 | Written in |
| s. 1217IC(3) | words inserted | Sch. 3 para. 4 | 22 Feb 2024 | Written in |
| s. 1218ZEA(1) | word substituted | Sch. 5 para. 4(2)(c) | 22 Feb 2024 | Written in |
| s. 1179FL(a) | omitted | Sch. 1 para. 12(2)(b) | 22 Feb 2024 | Written in |
| s. 1217RKA and cross-heading | inserted | Sch. 4 para. 10(1) | 22 Feb 2024 | Written in |
| s. 1218ZCC heading | word substituted | Sch. 5 para. 4(1)(a) | 22 Feb 2024 | Written in |
| s. 1045(5) | words omitted | Sch. 1 para. 6(5)(d)(ii) | 22 Feb 2024 | Written in |
| s. 1142(1) | words substituted | Sch. 1 para. 9(14)(b) | 22 Feb 2024 | Written in |
| s. 1134(1)(c) | word substituted | Sch. 1 para. 9(8)(c)(ii) | 22 Feb 2024 | Written in |
| s. 1045ZA | inserted | Sch. 1 para. 6(6) | 22 Feb 2024 | Written in |
| s. 1217RB(3) | words substituted | Sch. 4 para. 5(1)(d) | 22 Feb 2024 | Written in |
| s. 1217RA(4)(d) | word substituted | Sch. 4 para. 5(2)(a) | 22 Feb 2024 | Written in |
| s. 1058(1)(a) | word substituted | Sch. 1 para. 6(12)(a)(i) | 22 Feb 2024 | Written in |
| s. 1134(3)(e) | substituted for s. 1134(3)(d) | Sch. 1 para. 9(8)(e)(iv) | 22 Feb 2024 | Written in |
| s. 1218ZE(2) | word substituted | Sch. 5 para. 4(2)(b) | 22 Feb 2024 | Written in |
| s. 1062A | inserted | Sch. 1 para. 6(15) | 22 Feb 2024 | Written in |
| s. 1217TA(2) | word substituted | Sch. 4 para. 5(2)(c) | 22 Feb 2024 | Written in |
| s. 1043 | substituted | Sch. 1 para. 6(3) | 22 Feb 2024 | Written in |
| s. 1045(4A) | inserted | Sch. 1 para. 6(5)(c) | 22 Feb 2024 | Written in |
| Sch. 4 | words omitted | Sch. 1 para. 12(10)(a) | 22 Feb 2024 | Written in |
| s. 1134(4)(b) | word substituted | Sch. 1 para. 9(8)(f)(ii) | 22 Feb 2024 | Written in |
| s. 1218ZCG(2) | words substituted | Sch. 5 para. 7(1) | 22 Feb 2024 | Written in |
| s. 1217QA(1)(a)(b) | inserted | Sch. 4 para. 2(1) | 22 Feb 2024 | Written in |
| s. 1133 and cross-heading | inserted | Sch. 1 para. 9(7) | 22 Feb 2024 | Written in |
| s. 1217U | words omitted | Sch. 4 para. 5(3)(a) | 22 Feb 2024 | Written in |
| s. 1128(9) | word substituted | Sch. 1 para. 9(3) | 22 Feb 2024 | Written in |
| s. 1217JA(2)(a) | words substituted | Sch. 3 para. 8(1)(a) | 22 Feb 2024 | Written in |
| s. 1217NA(2) | word substituted | Sch. 3 para. 5(2)(c) | 22 Feb 2024 | Written in |
| s. 1131(2) | words substituted | Sch. 1 para. 9(5)(a) | 22 Feb 2024 | Written in |
| s. 1054(2) | words omitted | Sch. 1 para. 6(10)(a)(ii) | 22 Feb 2024 | Written in |
| s. 1218ZCG(1)(ba) | inserted | Sch. 5 para. 6(2) | 22 Feb 2024 | Written in |
| s. 1218ZCA(5) | word substituted | Sch. 5 para. 4(2)(a) | 22 Feb 2024 | Written in |
| s. 1142D | inserted | Sch. 1 para. 9(17) | 22 Feb 2024 | Written in |
| s. 1218ZFA | words omitted | Sch. 5 para. 4(3)(a) | 22 Feb 2024 | Written in |
| s. 1217TA(3) | word substituted | Sch. 4 para. 5(2)(c) | 22 Feb 2024 | Written in |
| s. 1057 | omitted | Sch. 1 para. 6(11) | 22 Feb 2024 | Written in |
| s. 1195(3A)(a) | words substituted | Sch. 1 para. 12(3)(a) | 22 Feb 2024 | Written in |
| s. 1217GB(1) | word substituted | Sch. 3 para. 5(1)(b)(ii) | 22 Feb 2024 | Written in |
| s. 1045(9) | omitted | Sch. 1 para. 6(5)(e) | 22 Feb 2024 | Written in |
| Pt. 13 Ch. 1A | inserted | Sch. 1 para. 5 | 22 Feb 2024 | Written in |
| s. 1217GC(2)(a) | words substituted | Sch. 3 para. 3(1) | 22 Feb 2024 | Written in |
| s. 1054(4) | word substituted | Sch. 1 para. 6(10)(b) | 22 Feb 2024 | Written in |
| s. 1218ZCC(3) | words substituted | Sch. 5 para. 4(1)(d) | 22 Feb 2024 | Written in |
| s. 1218ZFA | words inserted | Sch. 5 para. 4(3)(b) | 22 Feb 2024 | Written in |
| s. 1217JA(1)(b) | words inserted | Sch. 3 para. 7(2) | 22 Feb 2024 | Written in |
| s. 1217RF(2)(za) | omitted | Sch. 1 para. 12(7) | 22 Feb 2024 | Written in |
| s. 1134(2) | word omitted | Sch. 1 para. 9(8)(d)(i) | 22 Feb 2024 | Written in |
| Pt. 15-15B | omitted | Sch. 2 para. 7 | 1 Apr 2027 | Not yet written in |
| Sch. 4 | words omitted | Sch. 2 para. 12(4) | 1 Apr 2027 | Not yet written in |
| s. 1040ZA(1)-(3) | omitted | Sch. 2 para. 12(2) | 1 Apr 2027 | Not yet written in |
| s. 1310(4)(a)-(ej) | omitted | Sch. 2 para. 12(3) | 1 Apr 2027 | Not yet written in |
From legislation.gov.uk's record of changes, the official one: see it there.