Changes made by Finance Act 2026
2026 c. 11
Made to Corporation Tax Act 2010
71 changes. All changes made by Finance Act 2026
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 939F(4) | words omitted | Sch. 9 para. 17(5) | 18 Mar 2026 | Written in |
| s. 939E(1) | words substituted | Sch. 9 para. 16(3)(a) | 18 Mar 2026 | Written in |
| s. 1139(2) | word inserted | Sch. 5 para. 3(4)(a) | 18 Mar 2026 | Written in |
| s. 939E(2) | omitted | Sch. 9 para. 16(4) | 18 Mar 2026 | Written in |
| s. 357LE-357LG | omitted | Sch. 7 para. 21(2) | 18 Mar 2026 | Written in |
| s. 939C(8) | words inserted | s. 56(6)(8) | 18 Mar 2026 | Written in |
| s. 511(3)(4) | inserted | s. 55(10)(11) | 18 Mar 2026 | Written in |
| s. 1142(2) | word substituted | Sch. 7 para. 19(a) | 18 Mar 2026 | Written in |
| s. 357LD(6) | omitted | Sch. 7 para. 21(1)(b) | 18 Mar 2026 | Written in |
| s. 1171(2)(g)(ii) | omitted | Sch. 7 para. 17(2) | 18 Mar 2026 | Written in |
| s. 939F(1) | substituted | Sch. 9 para. 17(3) | 18 Mar 2026 | Written in |
| s. 939E(6) | words inserted | Sch. 9 para. 16(8) | 18 Mar 2026 | Written in |
| s. 1142(1A)(1B) | inserted | Sch. 7 para. 13(2) | 18 Mar 2026 | Written in |
| s. 1146(6) | omitted | Sch. 7 para. 16(1) | 18 Mar 2026 | Written in |
| s. 357LD(2) | words inserted | Sch. 7 para. 21(1)(a)(i) | 18 Mar 2026 | Written in |
| s. 1151 | omitted | Sch. 7 para. 20 | 18 Mar 2026 | Written in |
| s. 1142(2)(a) | word inserted | Sch. 7 para. 19(b) | 18 Mar 2026 | Written in |
| Sch. 4 | words omitted | Sch. 9 para. 25 | 18 Mar 2026 | Written in |
| s. 939A(2) | words substituted | Sch. 9 para. 12 | 18 Mar 2026 | Written in |
| s. 1150 | substituted | Sch. 7 para. 17(1) | 18 Mar 2026 | Written in |
| s. 939E(4)(b) | words substituted | Sch. 9 para. 16(7) | 18 Mar 2026 | Written in |
| Sch. 4 | word substituted | Sch. 7 para. 17(3)(b) | 18 Mar 2026 | Written in |
| s. 515(5) | word omitted | s. 54(9)(10) | 18 Mar 2026 | Written in |
| s. 939C(2)(b)(i) | words inserted | Sch. 9 para. 14(3) | 18 Mar 2026 | Written in |
| s. 939E(5)(b) | words substituted | Sch. 9 para. 16(7) | 18 Mar 2026 | Written in |
| s. 1152 | omitted | Sch. 7 para. 18(1) | 18 Mar 2026 | Written in |
| s. 552(2) | word substituted | Sch. 1 para. 53(a)(i) | 18 Mar 2026 | Written in |
| s. 939E(3) | words substituted | Sch. 9 para. 16(6) | 18 Mar 2026 | Written in |
| s. 1142(2) | words substituted | Sch. 7 para. 13(3)(a) | 18 Mar 2026 | Written in |
| s. 511(2) | words omitted | s. 55(9)(b)(11) | 18 Mar 2026 | Written in |
| s. 939C(1)(b) and word | inserted | Sch. 9 para. 14(2)(b) | 18 Mar 2026 | Written in |
| s. 939B(3)(b) | words substituted | Sch. 9 para. 13 | 18 Mar 2026 | Written in |
| s. 1142(2)(a) | word inserted | Sch. 7 para. 13(3)(b) | 18 Mar 2026 | Written in |
| s. 1142(2)(c) and word | omitted | Sch. 7 para. 13(3)(c) | 18 Mar 2026 | Written in |
| s. 466(1) | word substituted | s. 54(7)(10) | 18 Mar 2026 | Written in |
| s. 1146(2) | words substituted | Sch. 7 para. 15(b) | 18 Mar 2026 | Written in |
| s. 939D | omitted | Sch. 9 para. 15 | 18 Mar 2026 | Written in |
| s. 1140A | inserted | Sch. 7 para. 11 | 18 Mar 2026 | Written in |
| s. 1148 | omitted | Sch. 7 para. 16(2)(b) | 18 Mar 2026 | Written in |
| Sch. 4 | word substituted | Sch. 7 para. 17(3)(c) | 18 Mar 2026 | Written in |
| s. 939C(5) | substituted | s. 56(5)(8) | 18 Mar 2026 | Written in |
| s. 9A(2A) | inserted | Sch. 6 para. 31 | 18 Mar 2026 | Written in |
| s. 939FA 939FB | inserted | Sch. 9 para. 18 | 18 Mar 2026 | Written in |
| s. 1149 | omitted | Sch. 7 para. 16(2)(c) | 18 Mar 2026 | Written in |
| s. 1142(2)(c) and word | omitted | Sch. 7 para. 19(c) | 18 Mar 2026 | Written in |
| s. 511(1) | inserted | s. 55(8)(11) | 18 Mar 2026 | Written in |
| s. 939E(2A) | inserted | Sch. 9 para. 16(5) | 18 Mar 2026 | Written in |
| s. 1143(2CA) | substituted for s. 1143(2D) | Sch. 7 para. 14 | 18 Mar 2026 | Written in |
| s. 1139(2)(f) and word | omitted | Sch. 5 para. 3(4)(b) | 18 Mar 2026 | Written in |
| s. 1147 | omitted | Sch. 7 para. 16(2)(a) | 18 Mar 2026 | Written in |
| s. 939E(4) | words substituted | Sch. 9 para. 16(6) | 18 Mar 2026 | Written in |
| s. 552(2) | words substituted | Sch. 1 para. 53(a)(ii) | 18 Mar 2026 | Written in |
| s. 939C(10) | word substituted | Sch. 9 para. 14(6) | 18 Mar 2026 | Written in |
| s. 357LJ | omitted | Sch. 7 para. 21(4) | 18 Mar 2026 | Written in |
| s. 939C(8) | words substituted | Sch. 9 para. 14(5) | 18 Mar 2026 | Written in |
| s. 939F(3) | omitted | Sch. 9 para. 17(4) | 18 Mar 2026 | Written in |
| s. 939E heading | word substituted | Sch. 9 para. 16(2) | 18 Mar 2026 | Written in |
| s. 357LD(2) | words substituted | Sch. 7 para. 21(1)(a)(ii) | 18 Mar 2026 | Written in |
| s. 552(3) | word substituted | Sch. 1 para. 53(b) | 18 Mar 2026 | Written in |
| s. 939E(1) | word substituted | Sch. 9 para. 16(3)(b) | 18 Mar 2026 | Written in |
| Sch. 4 | word substituted | Sch. 7 para. 17(3)(a) | 18 Mar 2026 | Written in |
| s. 511(2) | s. 511 renumbered as s. 511(2) | s. 55(7)(11) | 18 Mar 2026 | Written in |
| s. 511(2) | words substituted | s. 55(9)(a)(11) | 18 Mar 2026 | Written in |
| s. 939E(5) | words substituted | Sch. 9 para. 16(6) | 18 Mar 2026 | Written in |
| s. 939C(1)(a) | words in s. 939C(1) renumbered as s. 939C(1)(a) | Sch. 9 para. 14(2)(a) | 18 Mar 2026 | Written in |
| s. 1141(1)(b) | substituted | Sch. 7 para. 12 | 18 Mar 2026 | Written in |
| s. 357LH | word substituted | Sch. 7 para. 21(3) | 18 Mar 2026 | Written in |
| s. 474A | inserted | s. 54(8)(10) | 18 Mar 2026 | Written in |
| s. 939C(4) | words substituted | Sch. 9 para. 14(4) | 18 Mar 2026 | Written in |
| s. 1146(2) | words inserted | Sch. 7 para. 15(a) | 18 Mar 2026 | Written in |
| s. 939F heading | words substituted | Sch. 9 para. 17(2) | 18 Mar 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.