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.