LegalizeCapital Allowances Act 2001
S. 201(3)(f) substituted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 4(4)
Words in s. 214 inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 3
Words in s. 216(1) inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 4
S. 218(5) inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 5(3)
Words in s. 218(1) substituted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 5(2)
S. 230(2) omitted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 9 para. 7(3)
S. 230(1) substituted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 7(2)
Words in s. 254(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 97
Words in s. 256(2)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 99(3)
Words in s. 256(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 99(2)(a)
Words in s. 256(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 99(2)(b)
S. 256(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 99(4)
S. 256(4) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 99(4)
S. 257(2)(a)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 100
Words in s. 261 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 101(2)
S. 360C(2)(b) and word omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(a) (with Sch. 39 paras. 11-13)
S. 544(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 103(3)
Words in s. 544(1)(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 103(2)
S. 545(3) substituted for s. 545(3)-(5) (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 104(3)
Words in s. 545(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 104(2)
S. 560(5)(e) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 105(3)
Words in s. 560(1)(b)(ii) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 105(2)
Word in s. 563(1)(a) substituted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 5(1)
Word in s. 567(1) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(4) (with Sch. 39 paras. 41, 42)
Words in s. 570(1) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(5) (with Sch. 39 paras. 41, 42)
Word in s. 570A(1) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(6) (with Sch. 39 paras. 41, 42)
Word in s. 573(1) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(7) (with Sch. 39 paras. 41, 42)
Sch. 2 para. 72 repealed (with effect in accordance with Sch. 39 para. 19(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 19(2)(a)
S. 255 modified (31.12.2012) by The Friendly Societies (Modifications of the Tax Acts) Regulations 2012 (S.I. 2012/3008), regs. 1(1), 4 (with regs. 1(2), 2)
Word in s. 104A(1) repealed (17.7.2012) by Finance Act 2012 (c. 14), s. 45(4)(a)
S. 15(2B) inserted (1.1.2013) by Finance Act 2012 (c. 14), Sch. 20 paras. 9, 55(1)
Words in s. 542 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
S. 51A(5) modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), s. 7, Sch. 1
Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))
S. 59(1)(2) applied by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 240C(6) (as inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 38)
Words in s. 26(5) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 3
S. 33A(3) excluded by 2005 c. 5, s. 55A(2) (as inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 11(3)
Words in s. 46(2) omitted (with effect in accordance with s. 70(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 70(1)(a)
Words in s. 46(2) omitted (with effect in accordance with s. 70(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 70(1)(b)
Words in s. 57(3) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 4
S. 59(4)-(7) inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 47
S. 59(8)-(10) inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 5 para. 5(3)
Words in s. 161C(3) substituted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 5
Words in s. 163(1) renumbered as s. 163(1)(a) (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(2)(a)
Words in s. 163(1)(a) substituted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(2)(b)
S. 163(1)(b) and word inserted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(2)(c)
S. 163(3B)(3C) inserted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(3)
Words in s. 163(5)(a) substituted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(4)
S. 164(1C)-(1E) inserted (with effect in accordance with s. 91(2) of the amending Act) by Finance Act 2013 (c. 29), s. 91(1)
Words in s. 164(5A) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 6
S. 165(3A) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 7
Words in s. 212B(1)(a) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 5(2)(a)
Word in s. 212B(1)(c) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 5(2)(b)
S. 212B(1)(d) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 2(2)
Word in s. 212B(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 5(3)
S. 212B(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 2(3)
Words in s. 212C(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 6(2)(a)
Word in s. 212C(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 6(2)(b)
Word in s. 212C(5) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 6(3)
Word in s. 212I(1) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 7(2)
Word in s. 212I(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 7(2)
Words in s. 212I(2) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 7(3)
Word in s. 212J(1) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 8
Word in s. 212K(2) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 9
Word in s. 212K(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 9
Word in s. 212K(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 9
Word in s. 212K(5) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 9
Word in s. 212N(2) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 10
Word in s. 212N(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 10
Word in s. 212N(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 10
Words in s. 212P(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(a)
Words in s. 212P(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(b)
Words in s. 212P(3) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(c)
Words in s. 212P(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(d)
Words in s. 212P(3) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(e)
Words in s. 212P(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(3)(a)
Word in s. 212P(4) omitted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 26 para. 11(3)(b)
Word in s. 212P(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(3)(c)
Words in s. 212P(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(3)(d)
Words in s. 212Q(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(a)
Words in s. 212Q(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(b)
Words in s. 212Q(3) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(c)
Words in s. 212Q(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(d)
Words in s. 212Q(3) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(e)
Words in s. 212Q(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(3)(a)
Words in s. 212Q(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(3)(b)
S. 268D(2)(aa)(ab) inserted (with effect in accordance with s. 72(2) of the amending Act) by Finance Act 2013 (c. 29), s. 72(1)
Word in s. 395(1)(d) omitted (with effect in accordance with s. 92(10) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 92(2)
Words in s. 395(3) substituted (with effect in accordance with Sch. 32 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 10
S. 403(2A) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(3)
S. 416 heading substituted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(d)
Word in s. 416(1)(a) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(a)
Words in s. 416(5) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(b)
Word in s. 416(6)(a) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(a)
S. 416(7A) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(c)
Words in s. 416B(2) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(6)
Word in s. 538(1)(a) omitted (with effect in accordance with s. 73(4)-(6) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 73(2)
S. 538(1)(aa) inserted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(2)
Words in s. 538(2)(a) substituted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(3)(a)
Words in s. 538(2)(b) substituted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(3)(b)
Words in s. 538(2)(c) substituted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(3)(c)(i)
Words in s. 538(2)(c) substituted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(3)(c)(ii)
Pt. 2 Ch. 16A heading substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 4
S. 38ZA inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 5 para. 5(2)
S. 66A and cross-heading inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 48
Ss. 165A-165E and cross-heading inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 2
S. 212LA and cross-heading inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 3
Ss. 416ZA, 416ZB inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(5)
Ss. 416ZC-416ZE inserted (with effect in accordance with Sch. 32 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 9
Words in s. 18 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(4), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
S. 51A(5) modified (temp.) (17.7.2014) by Finance Act 2014 (c. 26), s. 10, Sch. 2
S. 5 applied by Corporation Tax Act 2010 (c. 4), s. 356JA (as inserted (with effect in accordance with Sch. 15 paras. 6(1), 9(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 15 para. 3)
S. 45M(4A) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(5)
S. 45M(7A) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(7)
Words in s. 45M(1) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(2)
Words in s. 45M(3)(a) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(3)
Words in s. 45M(4)(a) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(4)(a)
Ss. 45M(4)(ba)-(bc) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(4)(b)
S. 45M(6) omitted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 13 para. 4(6)
Word in s. 45M(12) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(8)(a)
Words in s. 45M(12) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(8)(b)
S. 45M(15)(c) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(9)
Words in s. 45DB(3)(a) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 2(2)
Words in s. 45DB(4)(a) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 2(3)
Words in s. 45DB(11) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 2(4)
S. 45DB(12)(c) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 2(5)
Ss. 360B(2A)-(2C) inserted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(3)
Ss. 360B(3A)-(3D) inserted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(5)
S. 360B(1) substituted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(2)
Word in s. 360B(3) substituted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(4)(a)
Words in s. 360B(3)(d) substituted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(4)(b)
Words in s. 360B(5) inserted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(6)
S. 45K(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(5)(b)
S. 45K(8A)(8B) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 3
S. 45N(3A) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 5(3)
Words in s. 45N(1) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 5(2)(a)
Words in s. 45N(1) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 5(2)(b)
S. 99(5) omitted (with effect in accordance with Sch. 1 para. 21 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 8(b)
S. 160(2)(3) inserted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(4)(b)
S. 160 renumbered as s. 160(1) (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(4)(a)
S. 360BA inserted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(7)
S. 360L substituted (with effect in accordance with s. 66(10)-(13) of the amending Act) by Finance Act 2014 (c. 26), s. 66(8)
Ss. 431A-431C inserted (with effect in accordance with s. 67(9) of the amending Act) by Finance Act 2014 (c. 26), s. 67(7)
S. 161(4A) inserted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(6)
S. 161(4)(a) substituted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(5)
S. 45DA(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(3)
S. 45E(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(4)
Words in s. 212T(6) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 6
Words in s. 212U(5) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 7
S. 360M(4) substituted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(9)
Words in s. 394(2) inserted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(2)
Words in s. 396(2) substituted (with effect in accordance with s. 68(4) of the amending Act) by Finance Act 2014 (c. 26), s. 68(2)
Words in s. 398 inserted (with effect in accordance with s. 68(4) of the amending Act) by Finance Act 2014 (c. 26), s. 68(3)
S. 399(1A)(1B) inserted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(3)
S. 5 applied by Corporation Tax Act 2010 (c. 4), s. 332K(1) (as inserted (with effect in accordance with Sch. 12 paras. 5, 7, 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 12 para. 2)
S. 5 applied by Corporation Tax Act 2010 (c. 4), s. 356JN(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2)
S. 218(2A) inserted (with effect in accordance with Sch. 10 para. 3(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 3(3)
S. 218(3A)(3B) inserted (with effect in accordance with Sch. 10 para. 3(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 3(5)
Words in s. 218(1) substituted (with effect in accordance with Sch. 10 para. 3(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 3(2)
Word in s. 218(3) substituted (with effect in accordance with Sch. 10 para. 3(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 3(4)
S. 242(4A) inserted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 5(2)
S. 242(7)(8) inserted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 5(5)
Word in s. 242(5) substituted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 5(3)
S. 242(6)(a) omitted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 10 para. 5(4)(a)
Words in s. 242(6)(b) substituted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 5(4)(b)
S. 45DB(11A) inserted (with effect in accordance with s. 45(8)(9) of the amending Act) by Finance Act 2015 (c. 11), s. 45(7)
Words in s. 45DB(11) omitted (with effect in accordance with s. 45(8)(9) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 45(6)
Word in s. 45DB(7) omitted (with effect in accordance with s. 45(8)(9) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 45(4)
Words in s. 45DB(8) omitted (with effect in accordance with s. 45(8)(9) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 45(5)
S. 15(2ZA)(2ZB) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 4
S. 70DA(5A) inserted (with effect in accordance with Sch. 10 para. 2(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 2(2)
S. 70DA(9)(10) inserted (with effect in accordance with Sch. 10 para. 2(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 2(3)
Words in s. 61(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 6(2)(b)
Words in s. 61(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 6(2)(a)
S. 61(4A)(4B) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 6(3)
Pt. 1 Ch. 1A inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 2
S. 229A(5A) inserted (with effect in accordance with Sch. 10 para. 4(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 4(2)
S. 229A(10)(11) inserted (with effect in accordance with Sch. 10 para. 4(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 4(3)
Words in s. 360Z(3) substituted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 11(2)
Ss. 360Z(4)-(6) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 11(3)
S. 432(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 13(3)
S. 432 renumbered as s. 432(1) (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 13(2)
S. 450(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 15(3)
S. 450 renumbered as s. 450(1) (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 15(2)
S. 489(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 17(3)
S. 489 renumbered as s. 489(1) (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 17(2)
S. 247(1A) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 9
Words in s. 253(6) inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 5 para. 8
S. 394(2A) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 12
S. 484(2A) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 16
S. 51JA inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 5
Ss. 66B-66E and cross-heading inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 7
S. 439A inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 14
Pt. 2 Ch. 16ZA inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 8
Words in Sch. 1 Pt. 2 Table inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 18
S. 12(2)-(6) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 3(3)
S. 12 renumbered as s. 12(1) (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 3(2)
Words in s. 436(2)(c) substituted (N.I.) (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 93 (with s. 211); S.R. 2015/49, art. 2
Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 7(2)-(7) (with regs. 3, 7(1)(9))
Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 8(4)(a) (with regs. 3, 8(1)(6))
Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 8(5) (with regs. 3, 8(1)(6))
Words in s. 560(5)(e) substituted (1.1.2016) by The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 22
S. 215(4A) inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(8)
Words in s. 215(1) inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(6)(a)
Words in s. 215(1) substituted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(6)(b)
Word in s. 215(4) inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(7)(a)
S. 215(4)(b) and preceding word inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(7)(b)
S. 213(4) inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(4)
Words in s. 213(1) substituted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(3)
S. 218ZB inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(9)
Words in s. 66 inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(10)
Words in s. 45K(1)(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 69
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