Changes made by Finance Act 2026
2026 c. 11
Made to Corporation Tax Act 2009
82 changes. All changes made by Finance Act 2026
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 1179EC(2)(aa) | inserted | s. 33(2)(b)(6) | 18 Mar 2026 | Written in |
| s. 849AB(6)(a) | omitted | Sch. 6 para. 26(3) | 18 Mar 2026 | Written in |
| s. 1179CE(5)(6) | inserted | s. 31(2)(3) | 18 Mar 2026 | Written in |
| s. 452(5) | words omitted | Sch. 6 para. 30(3)(e)(i) | 18 Mar 2026 | Written in |
| s. 18S | words substituted | Sch. 7 para. 2(a) | 18 Mar 2026 | Written in |
| s. 1179EC(6A)(6B) | inserted | s. 33(5)(6) | 18 Mar 2026 | Written in |
| s. 846 | substituted | Sch. 6 para. 25(5) | 18 Mar 2026 | Written in |
| s. 1179EC(4) | words substituted | s. 33(4)(a)(6) | 18 Mar 2026 | Written in |
| s. 24(4) | omitted | Sch. 7 para. 7(b) | 18 Mar 2026 | Written in |
| Pt. 5 | modified by 2005 c. 5, Sch. A1 para. 35(7) (as inserted) | Sch. 11 para. 1 | 18 Mar 2026 | Written in |
| s. 449-451 | repealed | Sch. 6 para. 30(1) | 18 Mar 2026 | Written in |
| s. 849AB(1A)-(1F) | inserted | Sch. 6 para. 26(2) | 18 Mar 2026 | Written in |
| s. 693(6)-(18) | substituted for s. 693(6) | Sch. 6 para. 22(2) | 18 Mar 2026 | Written in |
| s. 26 | omitted | Sch. 7 para. 8(b) | 18 Mar 2026 | Written in |
| s. 857(1)(b) | words inserted | Sch. 6 para. 27(3)(b) | 18 Mar 2026 | Written in |
| s. 1138A(1)(b) | words inserted | s. 34(1)(2) | 18 Mar 2026 | Written in |
| s. 1179EC(4) | words omitted | s. 33(4)(b)(i)(6) | 18 Mar 2026 | Written in |
| s. 21(1) | words substituted | Sch. 7 para. 5(2)(b) | 18 Mar 2026 | Written in |
| s. 845(4)(a) | omitted | Sch. 6 para. 25(2) | 18 Mar 2026 | Written in |
| s. 19(2)(b) | word substituted | Sch. 7 para. 3(a) | 18 Mar 2026 | Written in |
| s. 444(6) | words substituted | Sch. 6 para. 30(4)(b) | 18 Mar 2026 | Written in |
| s. 3(1)(b) | words substituted | Sch. 7 para. 9(1) | 18 Mar 2026 | Written in |
| s. 1042N(5)(6) | inserted | s. 31(1)(3) | 18 Mar 2026 | Written in |
| s. 25 | omitted | Sch. 7 para. 8(a) | 18 Mar 2026 | Written in |
| s. 452(3) | words substituted | Sch. 6 para. 30(3)(c)(i) | 18 Mar 2026 | Written in |
| s. 24(6) | omitted | Sch. 7 para. 7(b) | 18 Mar 2026 | Written in |
| s. 1179CA(1) | modified by 2009 c. 4, Sch. 2 para. 24A (as inserted) | s. 32(2)(4) | 18 Mar 2026 | Written in |
| s. 739(3)(4) | inserted | Sch. 6 para. 24(3) | 18 Mar 2026 | Written in |
| s. 857(1)(a) | words inserted | Sch. 6 para. 27(3)(a) | 18 Mar 2026 | Written in |
| s. 445(2)(b) and word | omitted | Sch. 6 para. 30(2) | 18 Mar 2026 | Written in |
| s. 445(3A) | omitted | Sch. 6 para. 21(3) | 18 Mar 2026 | Written in |
| s. 22 | omitted | Sch. 7 para. 6(a) | 18 Mar 2026 | Written in |
| s. 604(3A) | inserted | Sch. 6 para. 23(2) | 18 Mar 2026 | Written in |
| s. 452(2) | words substituted | Sch. 6 para. 30(3)(b) | 18 Mar 2026 | Written in |
| s. 30 | omitted | Sch. 7 para. 8(f) | 18 Mar 2026 | Written in |
| s. 446(8)-(20) | substituted for s. 446(8) | Sch. 6 para. 22(1) | 18 Mar 2026 | Written in |
| s. 857(2) | words inserted | Sch. 6 para. 27(4) | 18 Mar 2026 | Written in |
| s. 28 | omitted | Sch. 7 para. 8(d) | 18 Mar 2026 | Written in |
| s. 105(6) | words substituted | Sch. 9 para. 24 | 18 Mar 2026 | Written in |
| s. 739(1B) | inserted | Sch. 6 para. 24(2) | 18 Mar 2026 | Written in |
| s. 447 | repealed | Sch. 6 para. 30(1) | 18 Mar 2026 | Written in |
| s. 27 | omitted | Sch. 7 para. 8(c) | 18 Mar 2026 | Written in |
| s. 1179EC(4) | words omitted | s. 33(4)(b)(ii)(6) | 18 Mar 2026 | Written in |
| s. 445(3) | omitted | Sch. 6 para. 21(3) | 18 Mar 2026 | Written in |
| s. 1179EC(2) | word omitted | s. 33(2)(a)(6) | 18 Mar 2026 | Written in |
| s. 29 | omitted | Sch. 7 para. 8(e) | 18 Mar 2026 | Written in |
| s. 19(5) | word substituted | Sch. 7 para. 3(b) | 18 Mar 2026 | Written in |
| s. 18S | words substituted | Sch. 7 para. 2(b) | 18 Mar 2026 | Written in |
| s. 24(2) | words substituted | Sch. 7 para. 7(a) | 18 Mar 2026 | Written in |
| s. 857 heading | words inserted | Sch. 6 para. 27(2)(b) | 18 Mar 2026 | Written in |
| s. 320(3A) | inserted | Sch. 6 para. 23(1) | 18 Mar 2026 | Written in |
| s. 452(4) | word substituted | Sch. 6 para. 30(3)(d)(ii) | 18 Mar 2026 | Written in |
| s. 845(6)(7) | inserted | Sch. 6 para. 25(4) | 18 Mar 2026 | Written in |
| s. 31 | omitted | Sch. 7 para. 8(g) | 18 Mar 2026 | Written in |
| s. 21(3) | omitted | Sch. 7 para. 5(3) | 18 Mar 2026 | Written in |
| s. 32 | omitted | Sch. 7 para. 8(h) | 18 Mar 2026 | Written in |
| s. 1305B | inserted | s. 63 | 18 Mar 2026 | Written in |
| s. 452(4) | words omitted | Sch. 6 para. 30(3)(d)(i) | 18 Mar 2026 | Written in |
| s. 1179EC(3)(b)(i) | substituted | s. 33(3)(6) | 18 Mar 2026 | Written in |
| s. 452(1)(a) | substituted | Sch. 6 para. 30(3)(a) | 18 Mar 2026 | Written in |
| s. 857 heading | words inserted | Sch. 6 para. 27(2)(a) | 18 Mar 2026 | Written in |
| s. 440(2)(c) | words substituted | Sch. 6 para. 30(4)(a) | 18 Mar 2026 | Written in |
| s. 694 | repealed | Sch. 6 para. 30(1) | 18 Mar 2026 | Written in |
| s. 452(4) | words inserted | Sch. 6 para. 30(3)(d)(iii) | 18 Mar 2026 | Written in |
| s. 20(1A)-(1E) | substituted for s. 20(1)(2) | Sch. 7 para. 4 | 18 Mar 2026 | Written in |
| s. 21(1) | words substituted | Sch. 7 para. 5(2)(a) | 18 Mar 2026 | Written in |
| s. 849AC | omitted | Sch. 6 para. 26(5) | 18 Mar 2026 | Written in |
| s. 1179EC(2)(b) | words substituted | s. 33(2)(c)(ii)(6) | 18 Mar 2026 | Written in |
| s. 452(3)(a) | words inserted | Sch. 6 para. 30(3)(c)(ii) | 18 Mar 2026 | Written in |
| s. 849AB(12) | words inserted | Sch. 6 para. 26(4) | 18 Mar 2026 | Written in |
| s. 452(5A) | word substituted | Sch. 6 para. 30(3)(f) | 18 Mar 2026 | Written in |
| s. A1(2)(ga) | inserted | Sch. 5 para. 2 | 18 Mar 2026 | Written in |
| Pt. 6 | modified by 2005 c. 5, Sch. A1 para. 35(7) (as inserted) | Sch. 11 para. 1 | 18 Mar 2026 | Written in |
| s. 845(4ZA)-(4ZG) | inserted | Sch. 6 para. 25(3) | 18 Mar 2026 | Written in |
| s. 1179EC(2)(b) | words omitted | s. 33(2)(c)(i)(6) | 18 Mar 2026 | Written in |
| s. 23 | omitted | Sch. 7 para. 6(b) | 18 Mar 2026 | Written in |
| Pt. 7 | modified by 2005 c. 5, Sch. A1 para. 35(6) (as inserted) | Sch. 11 para. 1 | 18 Mar 2026 | Written in |
| s. 20(3) | omitted | Sch. 7 para. 18(2) | 18 Mar 2026 | Written in |
| s. 452(5) | word substituted | Sch. 6 para. 30(3)(e)(ii) | 18 Mar 2026 | Written in |
| s. 452(5) | words inserted | Sch. 6 para. 30(3)(e)(iii) | 18 Mar 2026 | Written in |
| s. 445(1) | substituted | Sch. 6 para. 21(2) | 18 Mar 2026 | Written in |
| s. 24(5) | omitted | Sch. 7 para. 7(b) | 18 Mar 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.