Changes to Finance (No. 2) Act 2023
2023 c. 30
Made by Finance Act 2026
115 changes. All changes to Finance (No. 2) Act 2023
| Provision | Change | Made by | In force | Text |
|---|---|---|---|---|
| Pt. 3 | modified | Sch. 8 para. 32 | 2 Dec 2025 | Written in |
| Sch. 8 | substituted | s. 89(3) | 1 Feb 2026 | Written in |
| Sch. 7 | substituted | s. 89(2) | 1 Feb 2026 | Written in |
| Sch. 9 | substituted | s. 89(4) | 1 Feb 2026 | Written in |
| s. 210(2) | word substituted | Sch. 8 para. 44 | 18 Mar 2026 | Written in |
| Sch. 16A para. 7(6) | inserted | Sch. 8 para. 27 | 18 Mar 2026 | Written in |
| s. 170(5A)-(5C) | inserted | Sch. 8 para. 12(6) | 18 Mar 2026 | Written in |
| s. 217(8)(a) | words substituted | Sch. 8 para. 23(5) | 18 Mar 2026 | Written in |
| s. 128(4)(c) and word | inserted | Sch. 8 para. 2(b) | 18 Mar 2026 | Written in |
| s. 159(5) | inserted | Sch. 8 para. 7 | 18 Mar 2026 | Written in |
| s. 272(10)(a) | word substituted | Sch. 8 para. 47(b) | 18 Mar 2026 | Written in |
| s. 232(2)(c) | words substituted | Sch. 8 para. 8(4)(a) | 18 Mar 2026 | Written in |
| Sch. 16 para. 5(1) | word omitted | Sch. 8 para. 21(3)(a)(i) | 18 Mar 2026 | Written in |
| Sch. 16 para. 2A and cross-heading | inserted | Sch. 8 para. 51 | 18 Mar 2026 | Written in |
| s. 232(1)(aa) | inserted | Sch. 8 para. 8(3)(c) | 18 Mar 2026 | Written in |
| s. 185(6) | word omitted | Sch. 8 para. 20(3)(a) | 18 Mar 2026 | Written in |
| s. 232(1)(a) | word omitted | Sch. 8 para. 8(3)(c) | 18 Mar 2026 | Written in |
| s. 267(3C)(a) | words inserted | Sch. 8 para. 46(2)(b) | 18 Mar 2026 | Written in |
| s. 131(3)(b) | words inserted | Sch. 8 para. 40 | 18 Mar 2026 | Written in |
| s. 232(6) | inserted | Sch. 8 para. 8(6) | 18 Mar 2026 | Written in |
| s. 144(4)(b) | word substituted | Sch. 8 para. 42 | 18 Mar 2026 | Written in |
| Sch. 15 para. 2(1) | words substituted | Sch. 8 para. 50 | 18 Mar 2026 | Written in |
| s. 232(1) | word omitted | Sch. 8 para. 8(3)(a) | 18 Mar 2026 | Written in |
| s. 135(1)(a) | words inserted | Sch. 8 para. 6(a) | 18 Mar 2026 | Written in |
| s. 237(1)(b) | substituted | Sch. 8 para. 3(2) | 18 Mar 2026 | Written in |
| s. 272(8)(f) | inserted | Sch. 8 para. 37(b) | 18 Mar 2026 | Written in |
| s. 217(2)(b) | words substituted | Sch. 8 para. 23(2) | 18 Mar 2026 | Written in |
| Sch. 16A para. 4(1)(b) | words amended | Sch. 8 para. 22(3)(b)(ii) | 18 Mar 2026 | Written in |
| s. 241(4) | omitted | Sch. 8 para. 28 | 18 Mar 2026 | Written in |
| s. 270(4) | inserted | Sch. 8 para. 35 | 18 Mar 2026 | Written in |
| s. 182(1) | words substituted | Sch. 8 para. 15(2) | 18 Mar 2026 | Written in |
| s. 217(5)(a) | words inserted | Sch. 8 para. 23(4) | 18 Mar 2026 | Written in |
| Sch. 14 para. 50(2) | words inserted | Sch. 8 para. 49(b)(iii) | 18 Mar 2026 | Written in |
| s. 150A | inserted | Sch. 8 para. 10 | 18 Mar 2026 | Written in |
| s. 232(1)(b) | word inserted | Sch. 8 para. 8(3)(d) | 18 Mar 2026 | Written in |
| s. 176(2)(i) | words inserted | Sch. 8 para. 14 | 18 Mar 2026 | Written in |
| s. 182(2A) | inserted | Sch. 8 para. 15(3) | 18 Mar 2026 | Written in |
| s. 272(8)(da) | words substituted | Sch. 8 para. 47(a) | 18 Mar 2026 | Written in |
| Sch. 16A Pt. 3 | inserted | Sch. 8 para. 39 | 18 Mar 2026 | Written in |
| Sch. 16A para. 2(2) | omitted | Sch. 8 para. 31 | 18 Mar 2026 | Written in |
| Sch. 14 para. 50(1) | words substituted | Sch. 8 para. 49(b)(i) | 18 Mar 2026 | Written in |
| s. 185(6)(a) | substituted | Sch. 8 para. 20(3)(b) | 18 Mar 2026 | Written in |
| s. 272(8)(d) | substituted | Sch. 8 para. 38 | 18 Mar 2026 | Written in |
| s. 182(8) | words inserted | Sch. 8 para. 15(4) | 18 Mar 2026 | Written in |
| s. 232(2)(b) | words substituted | Sch. 8 para. 8(4)(a) | 18 Mar 2026 | Written in |
| Sch. 16 para. 2(3)(c) and word | inserted | Sch. 8 para. 21(2)(b) | 18 Mar 2026 | Written in |
| Sch. 14 para. 50(2) | words inserted | Sch. 8 para. 49(b)(ii) | 18 Mar 2026 | Written in |
| s. 257(1A) | inserted | Sch. 8 para. 30(2) | 18 Mar 2026 | Written in |
| Sch. 14 para. 50 cross-heading | word inserted | Sch. 8 para. 49(a) | 18 Mar 2026 | Written in |
| s. 217(5)(b) | words inserted | Sch. 8 para. 23(4) | 18 Mar 2026 | Written in |
| s. 128(6)(c) and word | inserted | Sch. 8 para. 2(b) | 18 Mar 2026 | Written in |
| s. 170(3) | words substituted | Sch. 8 para. 12(5) | 18 Mar 2026 | Written in |
| s. 273(2) | words inserted | Sch. 8 para. 48(b) | 18 Mar 2026 | Written in |
| s. 217(9) | inserted | Sch. 8 para. 23(6) | 18 Mar 2026 | Written in |
| s. 170(1) | words substituted | Sch. 8 para. 12(2) | 18 Mar 2026 | Written in |
| s. 217(4) | words substituted | Sch. 8 para. 23(3) | 18 Mar 2026 | Written in |
| s. 349 | power extended | s. 276 | 18 Mar 2026 | Written in |
| s. 217(3) | words substituted | Sch. 8 para. 23(2) | 18 Mar 2026 | Written in |
| s. 232(2A) | inserted | Sch. 8 para. 8(5) | 18 Mar 2026 | Written in |
| Sch. 16A para. 1(5) | inserted | Sch. 8 para. 5 | 18 Mar 2026 | Written in |
| s. 229C(3)(a) | word omitted | Sch. 8 para. 24(a) | 18 Mar 2026 | Written in |
| s. 237(2)(b) | substituted | Sch. 8 para. 3(3) | 18 Mar 2026 | Written in |
| s. 267(3C)(b) | word substituted | Sch. 8 para. 46(2)(c) | 18 Mar 2026 | Written in |
| Sch. 16 Pt. 4 | inserted | Sch. 8 para. 21(4) | 18 Mar 2026 | Written in |
| s. 267(1A) | inserted | Sch. 8 para. 34 | 18 Mar 2026 | Written in |
| s. 176G(4)(5) | substituted for s. 176G(4) | Sch. 8 para. 18 | 18 Mar 2026 | Written in |
| s. 128(6)(a) | word omitted | Sch. 8 para. 2(a) | 18 Mar 2026 | Written in |
| s. 272(8)(aa)(ab) | inserted | Sch. 8 para. 37(a) | 18 Mar 2026 | Written in |
| s. 217(2)(a) | words substituted | Sch. 8 para. 23(2) | 18 Mar 2026 | Written in |
| s. 257(2) | words substituted | Sch. 8 para. 30(3) | 18 Mar 2026 | Written in |
| Sch. 16A para. 4(1)(a) | omitted | Sch. 8 para. 22(3)(a) | 18 Mar 2026 | Written in |
| s. 168(10ZA) | inserted | Sch. 8 para. 11 | 18 Mar 2026 | Written in |
| Sch. 16 para. 5(1)(c) and word | inserted | Sch. 8 para. 21(3)(a)(ii) | 18 Mar 2026 | Written in |
| s. 170(2A) | substituted | Sch. 8 para. 12(4) | 18 Mar 2026 | Written in |
| s. 232(1)(a) | words substituted | Sch. 8 para. 8(3)(b) | 18 Mar 2026 | Written in |
| s. 197A(2) | word substituted | Sch. 8 para. 43 | 18 Mar 2026 | Written in |
| s. 128(4)(a) | word omitted | Sch. 8 para. 2(a) | 18 Mar 2026 | Written in |
| s. 247(1) | words substituted | Sch. 8 para. 45 | 18 Mar 2026 | Written in |
| s. 132(1) | words inserted | Sch. 8 para. 41 | 18 Mar 2026 | Written in |
| Sch. 16A para. 3(1) | words substituted | Sch. 8 para. 22(2)(a) | 18 Mar 2026 | Written in |
| s. 182(2)(a) | words inserted | Sch. 8 para. 17 | 18 Mar 2026 | Written in |
| s. 135(1)(b) | words substituted | Sch. 8 para. 6(b) | 18 Mar 2026 | Written in |
| s. 185(7A)-(7D) | inserted | Sch. 8 para. 20(4) | 18 Mar 2026 | Written in |
| s. 232 heading | words omitted | Sch. 8 para. 8(2) | 18 Mar 2026 | Written in |
| Sch. 16A para. 2(3) | omitted | Sch. 8 para. 31 | 18 Mar 2026 | Written in |
| Sch. 16A para. 4(1)(b) | words substituted | Sch. 8 para. 22(3)(b)(i) | 18 Mar 2026 | Written in |
| s. 267(3C) | words substituted | Sch. 8 para. 46(2)(a) | 18 Mar 2026 | Written in |
| s. 175(3) | inserted | Sch. 8 para. 16 | 18 Mar 2026 | Written in |
| Sch. 15 para. 1(1) | words substituted | Sch. 8 para. 50 | 18 Mar 2026 | Written in |
| s. 232ZA | inserted | Sch. 8 para. 9 | 18 Mar 2026 | Written in |
| s. 232(2)(d)(ii) | substituted | Sch. 8 para. 8(4)(b) | 18 Mar 2026 | Written in |
| Sch. 16A para. 5(1)(b)(ii) | words substituted | Sch. 8 para. 22(4)(b)(i) | 18 Mar 2026 | Written in |
| s. 185(1) | words substituted | Sch. 8 para. 20(2) | 18 Mar 2026 | Written in |
| Sch. 16A para. 5(1)(b)(ii) | words amended | Sch. 8 para. 22(4)(b)(ii) | 18 Mar 2026 | Written in |
| s. 267(3D)(c) | word omitted | Sch. 8 para. 46(3)(a) | 18 Mar 2026 | Written in |
| s. 256(5) | omitted | Sch. 8 para. 29 | 18 Mar 2026 | Written in |
| s. 229C(3)(c) and word | inserted | Sch. 8 para. 24(b) | 18 Mar 2026 | Written in |
| Sch. 16A para. 5(1)(b)(i) | omitted | Sch. 8 para. 22(4)(a) | 18 Mar 2026 | Written in |
| s. 174(5) | words substituted | Sch. 8 para. 13(2) | 18 Mar 2026 | Written in |
| s. 273(2) | word substituted | Sch. 8 para. 48(a) | 18 Mar 2026 | Written in |
| s. 267(3D)(c) | words inserted | Sch. 8 para. 46(3)(b) | 18 Mar 2026 | Written in |
| Sch. 16A para. 3(9) | inserted | Sch. 8 para. 25 | 18 Mar 2026 | Written in |
| s. 170(2)(a) | words substituted | Sch. 8 para. 12(3)(b) | 18 Mar 2026 | Written in |
| s. 181B(5) | words inserted | Sch. 8 para. 19 | 18 Mar 2026 | Written in |
| Sch. 16 para. 2(3)(a) | word omitted | Sch. 8 para. 21(2)(a) | 18 Mar 2026 | Written in |
| s. 239(7)(a) | omitted | Sch. 8 para. 26(a) | 18 Mar 2026 | Written in |
| s. 185(8) | word omitted | Sch. 8 para. 20(5) | 18 Mar 2026 | Written in |
| s. 128(7A) | inserted | Sch. 8 para. 4 | 18 Mar 2026 | Written in |
| s. 239(8) | inserted | Sch. 8 para. 26(b) | 18 Mar 2026 | Written in |
| s. 217(5)(c) | words inserted | Sch. 8 para. 23(4) | 18 Mar 2026 | Written in |
| s. 174(6) | inserted | Sch. 8 para. 13(3) | 18 Mar 2026 | Written in |
| Sch. 16A para. 3(7)(8) | inserted | Sch. 8 para. 22(2)(b) | 18 Mar 2026 | Written in |
| s. 170(2) | words substituted | Sch. 8 para. 12(3)(a) | 18 Mar 2026 | Written in |
| s. 197A(3) | word substituted | Sch. 8 para. 43 | 18 Mar 2026 | Written in |
| s. 242(2)(b) | substituted | Sch. 8 para. 33 | 18 Mar 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.