Capital Allowances Act 2001

S. 45R(3A)-(3C) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 3(3)

Words in s. 45R(4) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 3(4)

Words in s. 45R(5) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 3(5)

Words in s. 45R(6) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 3(6)

Words in s. 268C(1) substituted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 1(2)

Words in s. 268C(2) inserted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 1(3)

Words in s. 268C(3) inserted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 1(4)

S. 268C(3A) inserted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 1(5)

Words in s. 268C(4) omitted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 18 para. 1(6)

Word in s. 270BNC heading inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 5(2)

Words in s. 270BNC(1) renumbered as s. 270BNC(1)(a) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 5(3)(a)

S. 270BNC(1)(b) and word inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 5(3)(b)

Words in s. 270BNC(4)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 5(4)

S. 270BNC(5) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 5(5)

Word in s. 270IA(4)(b) substituted (with effect in accordance with s. 13(2) of the amending Act) by Finance Act 2022 (c. 3), s. 13(1)(a)

S. 270IA(4)(d) and word inserted (with effect in accordance with s. 13(2) of the amending Act) by Finance Act 2022 (c. 3), s. 13(1)(b)

Word in s. 570B(3) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 4(2)

S. 570B(4)-(8) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 16(3)

Word in s. 570B(4) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 4(3)

S. 5 applied (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 17(2) (with ss. 15(1), 16(1), 17)

S. 104A(3A) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 45(4)(b)

Pt. 2 modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 7

Words in Pt. 2A Ch. 2A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 13(b)

Words in Pt. 2A Ch. 2A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 14(b)

Words in Sch. 1 Pt. 2 omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 16(a)

Words in Sch. 1 Pt. 2 inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 16(b)

Words in ss. 45O-45R substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 11(b)

Words in s. 3(2ZZA) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 10(a)

Words in s. 3(2ZA)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 10(b)

Words in s. 39 substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 11(a)

Words in s. 45O(5) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 332(2)(4)

Words in s. 45Q(1)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 12(a)

Words in s. 45Q(2) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 12(b)

Words in s. 45Q(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 12(b)

Words in s. 46(1) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 11(c)

Sum in s. 51A(5) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 8(2)(a)

Words in s. 52(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 11(d)

Words in s. 270AA substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 13(a)

Words in s. 270BJ(2A) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 14(a)

Words in s. 270BNA(3)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 332(3)(a)(i)(4)

Words in s. 270BNA(4)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 332(3)(a)(ii)(4)

Words in s. 270BNB(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 332(3)(b)(4)

Words in s. 270IA(5) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 13(c)

S. 573A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 15

Ss. 59A-59C and cross-heading inserted (22.2.2024) by Finance (No. 2) Act 2023 (c. 30), s. 7(6) (as amended by Finance Act 2024 (c. 3), s. 1(2))

Words in s. 39 inserted (22.2.2024) by Finance (No. 2) Act 2023 (c. 30), s. 7(2) (as amended by Finance Act 2024 (c. 3), s. 1(2)(a))

Ss. 45S, 45T inserted (22.2.2024) by Finance (No. 2) Act 2023 (c. 30), s. 7(3) (as amended by Finance Act 2024 (c. 3), s. 1(1)(2)(a))

Words in s. 52(3) Table inserted (22.2.2024) by Finance (No. 2) Act 2023 (c. 30), s. 7(5) (as amended by Finance Act 2024 (c. 3), s. 1(2)(a))

Words in s. 46(1) inserted (22.2.2024) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 7(4)(a) (as amended by Finance Act 2024 (c. 3), s. 1(2)(a))

S. 46(4A) inserted (22.2.2024) by Finance (No. 2) Act 2023 (c. 30), s. 7(4)(b) (as amended by Finance Act 2024 (c. 3), s. 1(2)(a))

Words in s. 1A(9)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 39(2)(b), 47 (with Sch. 10 paras. 48-50)

S. 1A(11)(za) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 39(3)(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 1A(11)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 39(3)(b), 47 (with Sch. 10 paras. 48-50)

Words in s. 1A(9)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 39(2)(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 4(2ZA)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 40(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 4(2ZA)(a) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 40(b), 47 (with Sch. 10 paras. 48-50)

Words in s. 59(4) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 34(2), 61(1)

Words in s. 59(8)(b) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 34(3)(a), 61(1)

Words in s. 59(8)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 34(3)(b), 61(1)

Words in s. 66A(6)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 41(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 66A(6)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 41(b), 47 (with Sch. 10 paras. 48-50)

Words in s. 419A(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 35, 61(1)

S. 431D(4A) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 42(4), 47 (with Sch. 10 paras. 48-50)

Words in s. 431D(1)(d) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 42(2)(b), 47 (with Sch. 10 paras. 48-50)

Words in s. 431D(4)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 42(3)(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 431D(4)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 42(3)(b), 47 (with Sch. 10 paras. 48-50)

Words in s. 431D(1)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 42(2)(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 461A(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 36, 61(1)

S. 462A(4A) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 43(4), 47 (with Sch. 10 paras. 48-50)

Words in s. 462A(1)(d) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 43(2)(b), 47 (with Sch. 10 paras. 48-50)

Words in s. 462A(5)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 43(3)(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 462A(5)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 43(3)(b), 47 (with Sch. 10 paras. 48-50)

Words in s. 462A(1)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 43(2)(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 475A(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 37, 61(1)

S. 477A(5A) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 44(4), 47 (with Sch. 10 paras. 48-50)

Words in s. 477A(1)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 44(2)(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 477A(1)(d) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 44(2)(b), 47 (with Sch. 10 paras. 48-50)

Words in s. 477A(5)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 44(3)(a), 47 (with Sch. 10 paras. 48-50)

Words in s. 477A(5)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 44(3)(b), 47 (with Sch. 10 paras. 48-50)

Word in s. 262AA cross-heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(2) (with reg. 63)

Words in s. 262AEA heading inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(8)(a) (with reg. 63)

Word in s. 270IC cross-heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(2) (with reg. 63)

Word in s. 262AA(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(3) (with reg. 63)

Word in s. 262AA(4) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(3) (with reg. 63)

S. 262AB(5A) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(4)(d) (with reg. 63)

Words in s. 262AB(5) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(4)(c) (with reg. 63)

Word in s. 262AB(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(4)(a) (with reg. 63)

Words in s. 262AB(3)(b) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(4)(b) (with reg. 63)

Word in s. 262AC(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(5) (with reg. 63)

Word in s. 262AC(4) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(5) (with reg. 63)

Word in s. 262AD(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(6) (with reg. 63)

Word in s. 262AE(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(7) (with reg. 63)

Words in s. 262AEA(1)(a) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(8)(b) (with reg. 63)

Word in s. 262AF omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(9)(a) (with reg. 63)

Words in s. 262AF inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(9)(b) (with reg. 63)

Word in s. 270IC(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(3) (with reg. 63)

Word in s. 270IC(4) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(3) (with reg. 63)

S. 270ID(7A)(7B) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(4)(b) (with reg. 63)

Words in s. 270ID(1) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(4)(a) (with reg. 63)

Word in s. 270IE(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(5) (with reg. 63)

Word in s. 270IE(4) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(5) (with reg. 63)

Act excluded (20.3.2025) by Finance Act 2025 (c. 8), Sch. 3 paras. 4, 6

S. 164 modified (20.3.2025) by Finance Act 2025 (c. 8), Sch. 3 paras. 3(1), 6

S. 165 modified (20.3.2025) by Finance Act 2025 (c. 8), Sch. 3 paras. 3(2), 6

Word in s. 248 heading omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(10)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 250 heading omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(12)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 270HB heading omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(17)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in Sch. 1 Pt. 2 omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(19)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in Sch. 1 Pt. 2 omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(19)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in Sch. 1 Pt. 2 omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(19)(c), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in Sch. 1 Pt. 2 omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(19)(d), 12(3) (with Sch. 5 paras. 15, 18, 19)

Ss. 16-17B omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(4), 12(3) (with Sch. 5 paras. 15, 18, 19)

S. 5 applied (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 7(1)(a) (with ss. 15(1), 16(1)) (as amended (with effect in accordance with s. 16(6) of the amending Act) by Finance Act 2025 (c. 8), s. 16(4)(a)(6))

S. 13B omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(2), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 15(1)(b) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(3)(a)(i), 12(3) (with Sch. 5 paras. 15, 18, 19)

S. 15(1)(c) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(3)(a)(ii), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 15(1)(d) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(3)(a)(iii), 12(3) (with Sch. 5 paras. 15, 18, 19)

S. 15(1)(da) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(3)(a)(iv), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 15(3)(a) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(3)(b)(i), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 15(3)(b) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(3)(b)(ii), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in s. 28(1) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(5)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in s. 28(2) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(5)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in s. 28(1) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(5)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in s. 28(2) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(5)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 33(8)(b) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(6)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

S. 33(8)(c) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(6)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 33(8)(d) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(6)(c), 12(3) (with Sch. 5 paras. 15, 18, 19)

S. 33(8)(da) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(6)(d), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 35(1)(a) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(7)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 35(1)(b) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(7)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)

Words in s. 45D(1)(a) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 23(2)

S. 45D(1A) omitted (20.3.2025) by virtue of Finance Act 2025 (c. 8), s. 23(3)

S. 45D(1B)(1C) inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 23(4)

Words in s. 59(4A) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(8)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

S. 59(7A) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(8)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 63(3)(b) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(9)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)

S. 63(3)(c) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(9)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)

Word in s. 63(3)(d) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(9)(c), 12(3) (with Sch. 5 paras. 15, 18, 19)