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Changes made by Finance (No. 2) Act 2023

2023 c. 30

Made to Corporation Tax Act 2009

87 changes. All changes made by Finance (No. 2) Act 2023

Provision changed Change By In force Text
s. 104AA inserted Sch. 1 para. 1(3) 1 Apr 2023 Written in
s. 963(1) words inserted Sch. 2 para. 7(4)(b) 1 Apr 2023 Written in
s. 1139A inserted Sch. 1 para. 18(2) 1 Apr 2023 Written in
s. 1126B(1) words inserted Sch. 1 para. 3(7)(a)(i) 1 Apr 2023 Written in
s. 1120(7) words inserted Sch. 1 para. 16(2)(b) 1 Apr 2023 Written in
s. 963(3)(b) and word omitted Sch. 2 para. 8(3)(b) 1 Apr 2023 Written in
s. 1045A inserted Sch. 1 para. 2(3) 1 Apr 2023 Written in
s. 963(2) word inserted Sch. 2 para. 8(3)(a) 1 Apr 2023 Written in
Sch. 2 para. 122(2) words inserted Sch. 1 para. 7(b) 1 Apr 2023 Written in
Sch. 2 para. 122 cross-heading words inserted Sch. 1 para. 7(a) 1 Apr 2023 Written in
s. 1044(9)(a)(b) inserted Sch. 1 para. 2(2) 1 Apr 2023 Written in
s. 104Y(4) inserted Sch. 1 para. 18(1) 1 Apr 2023 Written in
s. 936(5) word inserted Sch. 2 para. 8(2) 1 Apr 2023 Written in
s. 1126ZA inserted Sch. 1 para. 3(5) 1 Apr 2023 Written in
s. 104D(3)(b) words inserted Sch. 1 para. 5(a) 1 Apr 2023 Written in
s. 1046(2D)(2E) inserted Sch. 1 para. 17(2) 1 Apr 2023 Written in
s. 1125(1)(aa)(ab) inserted Sch. 1 para. 3(3)(b)(iii) 1 Apr 2023 Written in
s. 1126(1) words inserted Sch. 1 para. 3(4)(b) 1 Apr 2023 Written in
s. 946 substituted Sch. 2 para. 6(4) 1 Apr 2023 Written in
s. 1057(4D)(4E) inserted Sch. 1 para. 17(3) 1 Apr 2023 Written in
s. 104Y(1) words inserted Sch. 1 para. 1(4)(a) 1 Apr 2023 Written in
s. 1120(6A) inserted Sch. 1 para. 16(2)(a) 1 Apr 2023 Written in
s. 951(5A)-(5C) substituted for s. 951(5) Sch. 2 para. 7(2)(b) 1 Apr 2023 Written in
Sch. 4 words inserted Sch. 1 para. 8 1 Apr 2023 Written in
s. 1125 heading words inserted Sch. 1 para. 3(3)(a) 1 Apr 2023 Written in
s. 951(1)(b) words substituted Sch. 2 para. 7(2)(a) 1 Apr 2023 Written in
s. 1126 heading words inserted Sch. 1 para. 3(4)(a) 1 Apr 2023 Written in
s. 1054A inserted Sch. 1 para. 2(5) 1 Apr 2023 Written in
s. 1125(1A)(1B) inserted Sch. 1 para. 3(3)(c) 1 Apr 2023 Written in
s. 1054(5)(a)(b) inserted Sch. 1 para. 2(4) 1 Apr 2023 Written in
s. 1126(4) words inserted Sch. 1 para. 3(4)(b) 1 Apr 2023 Written in
s. 1125(1)(a) word omitted Sch. 1 para. 3(3)(b)(ii) 1 Apr 2023 Written in
s. 1126B(4)(aa) inserted Sch. 1 para. 3(7)(c) 1 Apr 2023 Written in
s. 1126A heading words inserted Sch. 1 para. 3(6) 1 Apr 2023 Written in
s. 962(3) words substituted Sch. 2 para. 9(a) 1 Apr 2023 Written in
s. 942(3) words omitted Sch. 2 para. 6(3) 1 Apr 2023 Written in
s. 961A inserted Sch. 2 para. 6(5) 1 Apr 2023 Written in
s. 936(4) word inserted Sch. 2 para. 8(2) 1 Apr 2023 Written in
s. 104T(4A)(4B) inserted Sch. 1 para. 17(1) 1 Apr 2023 Written in
s. 1125 cross-heading words inserted Sch. 1 para. 3(2) 1 Apr 2023 Written in
s. 1126B(2)(a) words inserted Sch. 1 para. 3(7)(b)(i) 1 Apr 2023 Written in
s. 1119(2) words substituted Sch. 1 para. 16(1)(b) 1 Apr 2023 Written in
s. 1052(2)(b) words inserted Sch. 1 para. 6(a) 1 Apr 2023 Written in
s. 1119(1) words inserted Sch. 1 para. 16(1)(a) 1 Apr 2023 Written in
s. 104Y(2) words inserted Sch. 1 para. 5(d) 1 Apr 2023 Written in
s. 1126B(2)(b) words inserted Sch. 1 para. 3(7)(b)(ii) 1 Apr 2023 Written in
s. 1125(1) words substituted Sch. 1 para. 3(3)(b)(i) 1 Apr 2023 Written in
s. 1134(3)(c) words inserted Sch. 1 para. 6(b) 1 Apr 2023 Written in
s. 1126(2) words inserted Sch. 1 para. 3(4)(b) 1 Apr 2023 Written in
s. 962(4) words substituted Sch. 2 para. 9(b) 1 Apr 2023 Written in
s. 1126(6) words inserted Sch. 1 para. 3(4)(b) 1 Apr 2023 Written in
s. 941(2) words omitted Sch. 2 para. 6(2) 1 Apr 2023 Written in
s. 104J(2)(b) words inserted Sch. 1 para. 5(c) 1 Apr 2023 Written in
s. 104A(5A) inserted Sch. 1 para. 1(2) 1 Apr 2023 Written in
s. 1126(3) words inserted Sch. 1 para. 3(4)(b) 1 Apr 2023 Written in
s. 1126(5) words inserted Sch. 1 para. 3(4)(b) 1 Apr 2023 Written in
s. 1126B(1) word inserted Sch. 1 para. 3(7)(a)(ii) 1 Apr 2023 Written in
s. 104Y(1) words inserted Sch. 1 para. 1(4)(b) 1 Apr 2023 Written in
s. 963(3A) inserted Sch. 2 para. 8(3)(c) 1 Apr 2023 Written in
s. 963(1) word omitted Sch. 2 para. 7(4)(a) 1 Apr 2023 Written in
s. 962A inserted Sch. 2 para. 7(3) 1 Apr 2023 Written in
s. 104G(3)(b) words inserted Sch. 1 para. 5(b) 1 Apr 2023 Written in
s. 1142A 1142B inserted Sch. 1 para. 2(6) 1 Apr 2023 Written in
s. 1120A 1120B inserted Sch. 1 para. 16(3) 1 Apr 2023 Written in
s. 1217RG(4) amendment to earlier affecting provision 2022 c. 3, s. 19(2) s. 14(1)(b) 11 Jul 2023 Written in
s. 1218ZCG(1)(c) word substituted s. 13 11 Jul 2023 Written in
s. 1217K(4) amendment to earlier affecting provision 2022 c. 3, s. 17(2) s. 14(1)(a) 11 Jul 2023 Written in
s. 465B(9)(da) inserted s. 32(4) 11 Jul 2023 Written in
s. 457(2A) inserted Sch. 3 para. 27(3) 11 Jul 2023 Written in
s. 1217RG(4) amendment to earlier affecting provision 2022 c. 3, s. 19(3) s. 14(2)(b) 11 Jul 2023 Written in
s. 1218ZCH(4) amendment to earlier affecting provision 2022 c. 3, s. 21(2) s. 14(1)(c) 11 Jul 2023 Written in
s. 130A inserted s. 32(1) 11 Jul 2023 Written in
s. 1217K(4) amendment to earlier affecting provision 2022 c. 3, s. 17(3) s. 14(2)(a) 11 Jul 2023 Written in
s. 457(1) words inserted Sch. 3 para. 27(2) 11 Jul 2023 Written in
Pt. 17 applied s. 291 11 Jul 2023 Written in
s. 1218ZCH(4) amendment to earlier affecting provision 2022 c. 3, s. 21(3) s. 14(2)(c) 11 Jul 2023 Written in
s. 323B inserted s. 32(3) 11 Jul 2023 Written in
s. 962A(3) words inserted Sch. 2 para. 12(6)(a) 1 Apr 2024 Written in
s. 962(3) words inserted Sch. 2 para. 12(5)(a) 1 Apr 2024 Written in
s. 934(1A)(1B) inserted Sch. 2 para. 12(2) 1 Apr 2024 Written in
s. 941(1) words substituted Sch. 2 para. 12(3) 1 Apr 2024 Written in
s. 962A(3A) inserted Sch. 2 para. 12(6)(b) 1 Apr 2024 Written in
s. 942(1) words substituted Sch. 2 para. 12(4) 1 Apr 2024 Written in
s. 963(1A) inserted Sch. 2 para. 12(7)(a) 1 Apr 2024 Written in
s. 962(3A) inserted Sch. 2 para. 12(5)(b) 1 Apr 2024 Written in
s. 963(5) words inserted Sch. 2 para. 12(7)(c) 1 Apr 2024 Written in
s. 963(2) substituted Sch. 2 para. 12(7)(b) 1 Apr 2024 Written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data