{
  "legislation": {
    "id": "ukpga/2025/8",
    "title": "Finance Act 2025",
    "short_title": "Finance Act 2025",
    "citation": "2025 c. 8",
    "type": "ukpga",
    "date": "2025-03-20",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2025",
    "json_url": "https://openlegislation.uk/finance-act-2025.json"
  },
  "direction": "made_by",
  "with": "ukpga/2009/4",
  "count": 65,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 504",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 202(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 510(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(5)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DJA(9)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(12)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "amendment to earlier affecting provision 2024 c. 3, Sch. 1 para. 21(4)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1045ZA(2)(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 30(1)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1138A(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 29(4)(b)(9)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 515A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179EC",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 26(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 748(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 5(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted for s. 1179DJ(2)(a)(b)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DJ(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 5(7)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 501(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1138A(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 29(4)(a)(9)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 504",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 172",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 7(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DX(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 28(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words in s. 1179AA(7) renumbered as s. 1179AA(7)(a)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179AA(7)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179FP(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 28(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DT heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 28(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179FC(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(10)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 512(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(6)(b)(iii)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 504",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 477",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 9(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 510(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(5)(b)(iii)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 510(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(5)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "s. 1179DT renumbered as s. 1179DT(1)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DT(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 28(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179AA(7)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 748(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 5(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179FC(7)(8)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(11)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 510(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(5)(a)(iii)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 510(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(5)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179FL heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 28(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 510(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(5)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 380",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 11(g)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "s. 515 renumbered as s. 515(1)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 515(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(8)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 515 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(8)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 504(1A)(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(3)(f)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 512(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(6)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 504",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(3)(e)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 512",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DJ(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 173",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 7(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1112A(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 29(2)(9)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted for s. 1179FC(2)(a)(b)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179FC(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(8)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 252(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179FL(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 28(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 512(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(6)(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 504(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(3)(g)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 515(2)-(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(8)(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 512(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(6)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179FC(3)(a)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(9)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 4 Ch. 6",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DJ(7)(8)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(6)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 478",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 9(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DT(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 28(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 250A(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 504A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1112J and cross-heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 29(3)(9)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "s. 1179FL renumbered as s. 1179FL(1)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179FL(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 28(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 514(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1142E(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 29(5)(9)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 504 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 2(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179AE(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 85(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179DJ(3)(a)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "punctuation mark inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1179AA(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 27(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}