Changes made by Finance Act 2025
2025 c. 8
Made to Corporation Tax Act 2009
65 changes. All changes made by Finance Act 2025
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 504 | words substituted | Sch. 7 para. 2(3)(d) | 20 Mar 2025 | Written in |
| s. 202(5) | omitted | Sch. 5 para. 5(2) | 20 Mar 2025 | Written in |
| s. 510(2)(a) | word substituted | Sch. 7 para. 2(5)(a)(i) | 20 Mar 2025 | Written in |
| s. 1179DJA(9) | words substituted | s. 27(12) | 20 Mar 2025 | Written in |
| s. 1045ZA(2)(3) | amendment to earlier affecting provision 2024 c. 3, Sch. 1 para. 21(4) | s. 30(1) | 20 Mar 2025 | Written in |
| s. 1138A(5) | inserted | s. 29(4)(b)(9) | 20 Mar 2025 | Written in |
| s. 515A | inserted | Sch. 7 para. 2(9) | 20 Mar 2025 | Written in |
| s. 1179EC | inserted | s. 26(1)(2) | 20 Mar 2025 | Written in |
| s. 748(4) | substituted | Sch. 5 para. 5(6)(a) | 20 Mar 2025 | Written in |
| s. 1179DJ(2) | words substituted for s. 1179DJ(2)(a)(b) | s. 27(3) | 20 Mar 2025 | Written in |
| Sch. 4 | words omitted | Sch. 5 para. 5(7) | 20 Mar 2025 | Written in |
| s. 501(3)(b) | words inserted | Sch. 7 para. 2(2) | 20 Mar 2025 | Written in |
| s. 1138A(1)(b) | substituted | s. 29(4)(a)(9) | 20 Mar 2025 | Written in |
| s. 504 | words substituted | Sch. 7 para. 2(3)(b) | 20 Mar 2025 | Written in |
| Sch. 1 para. 172 | repealed | Sch. 5 para. 7(a) | 20 Mar 2025 | Written in |
| s. 1179DX(3) | omitted | s. 28(3) | 20 Mar 2025 | Written in |
| s. 1179AA(7)(a) | words in s. 1179AA(7) renumbered as s. 1179AA(7)(a) | s. 27(1)(b) | 20 Mar 2025 | Written in |
| s. 1179FP(3) | omitted | s. 28(5) | 20 Mar 2025 | Written in |
| s. 1179DT heading | words inserted | s. 28(2)(a) | 20 Mar 2025 | Written in |
| s. 1179FC(6) | words substituted | s. 27(10) | 20 Mar 2025 | Written in |
| s. 512(2) | words substituted | Sch. 7 para. 2(6)(b)(iii) | 20 Mar 2025 | Written in |
| s. 504 | words substituted | Sch. 7 para. 2(3)(c) | 20 Mar 2025 | Written in |
| Sch. 1 para. 477 | repealed | Sch. 5 para. 9(c) | 20 Mar 2025 | Written in |
| s. 510(6) | words inserted | Sch. 7 para. 2(5)(b)(iii) | 20 Mar 2025 | Written in |
| s. 510(2)(a) | word substituted | Sch. 7 para. 2(5)(a)(ii) | 20 Mar 2025 | Written in |
| s. 1179DT(1) | s. 1179DT renumbered as s. 1179DT(1) | s. 28(2)(b) | 20 Mar 2025 | Written in |
| s. 1179AA(7)(b) | inserted | s. 27(1)(c) | 20 Mar 2025 | Written in |
| s. 748(5) | omitted | Sch. 5 para. 5(6)(b) | 20 Mar 2025 | Written in |
| s. 1179FC(7)(8) | substituted | s. 27(11) | 20 Mar 2025 | Written in |
| s. 510(2)(a) | word substituted | Sch. 7 para. 2(5)(a)(iii) | 20 Mar 2025 | Written in |
| s. 510(6) | words omitted | Sch. 7 para. 2(5)(b)(i) | 20 Mar 2025 | Written in |
| s. 1179FL heading | words inserted | s. 28(4)(a) | 20 Mar 2025 | Written in |
| s. 510(6) | words inserted | Sch. 7 para. 2(5)(b)(ii) | 20 Mar 2025 | Written in |
| Sch. 1 para. 380 | repealed | Sch. 5 para. 11(g) | 20 Mar 2025 | Written in |
| s. 515(1) | s. 515 renumbered as s. 515(1) | Sch. 7 para. 2(8)(b) | 20 Mar 2025 | Written in |
| s. 515 heading | words substituted | Sch. 7 para. 2(8)(a) | 20 Mar 2025 | Written in |
| s. 504(1A)(d) | words substituted | Sch. 7 para. 2(3)(f) | 20 Mar 2025 | Written in |
| s. 512(2) | words inserted | Sch. 7 para. 2(6)(b)(i) | 20 Mar 2025 | Written in |
| s. 504 | words substituted | Sch. 7 para. 2(3)(e) | 20 Mar 2025 | Written in |
| s. 512 | words substituted | Sch. 7 para. 2(6)(a) | 20 Mar 2025 | Written in |
| s. 1179DJ(6) | words substituted | s. 27(5) | 20 Mar 2025 | Written in |
| Sch. 1 para. 173 | repealed | Sch. 5 para. 7(a) | 20 Mar 2025 | Written in |
| s. 1112A(6) | substituted | s. 29(2)(9) | 20 Mar 2025 | Written in |
| s. 1179FC(2) | words substituted for s. 1179FC(2)(a)(b) | s. 27(8) | 20 Mar 2025 | Written in |
| s. 252(3) | omitted | Sch. 5 para. 5(4) | 20 Mar 2025 | Written in |
| s. 1179FL(2) | inserted | s. 28(4)(c) | 20 Mar 2025 | Written in |
| s. 512(4) | words inserted | Sch. 7 para. 2(6)(c) | 20 Mar 2025 | Written in |
| s. 504(6) | word substituted | Sch. 7 para. 2(3)(g) | 20 Mar 2025 | Written in |
| s. 515(2)-(4) | inserted | Sch. 7 para. 2(8)(c) | 20 Mar 2025 | Written in |
| s. 512(2) | words substituted | Sch. 7 para. 2(6)(b)(ii) | 20 Mar 2025 | Written in |
| s. 1179FC(3)(a)(b) | substituted | s. 27(9) | 20 Mar 2025 | Written in |
| Pt. 4 Ch. 6 | omitted | Sch. 5 para. 5(5) | 20 Mar 2025 | Written in |
| s. 1179DJ(7)(8) | substituted | s. 27(6) | 20 Mar 2025 | Written in |
| Sch. 1 para. 478 | repealed | Sch. 5 para. 9(c) | 20 Mar 2025 | Written in |
| s. 1179DT(2) | inserted | s. 28(2)(c) | 20 Mar 2025 | Written in |
| s. 250A(7) | omitted | Sch. 5 para. 5(3) | 20 Mar 2025 | Written in |
| s. 504A | inserted | Sch. 7 para. 2(4) | 20 Mar 2025 | Written in |
| s. 1112J and cross-heading | substituted | s. 29(3)(9) | 20 Mar 2025 | Written in |
| s. 1179FL(1) | s. 1179FL renumbered as s. 1179FL(1) | s. 28(4)(b) | 20 Mar 2025 | Written in |
| s. 514(2) | words inserted | Sch. 7 para. 2(7) | 20 Mar 2025 | Written in |
| s. 1142E(b) | words omitted | s. 29(5)(9) | 20 Mar 2025 | Written in |
| s. 504 heading | words inserted | Sch. 7 para. 2(3)(a) | 20 Mar 2025 | Written in |
| s. 1179AE(2) | words substituted | s. 85(2) | 20 Mar 2025 | Written in |
| s. 1179DJ(3)(a)(b) | substituted | s. 27(4) | 20 Mar 2025 | Written in |
| s. 1179AA(7) | punctuation mark inserted | s. 27(1)(a) | 20 Mar 2025 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.