Corporation Tax Act 2009

[^key-1a139d430225b10635015a0b9394010c]: S. 1043 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(3), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-158b72a9e28a2e11e8a5e5aadea1dc07]: S. 1044(2A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(b), 16 (with Sch. 1 paras. 18, 20); S.I. 2024/286, reg. 2

[^key-465a74d6f24aa3483bd234e430bb7065]: S. 1044(5A)(5B) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-2bcda51596f07e723069ee0bad6dfb4f]: Word in s. 1044(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-4f284cb7193e5050e450a48fec7e7fc9]: Words in s. 1044(6) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(d)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-28fd858a3816a4a4a6a0db7083aed90c]: Words in s. 1044(6) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(d)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-a132a9e238bde3345e5ef501f2ac472b]: Words in s. 1044(7) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(e), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-4fcafa03ecb1e3fb31fa2adcecf5b7dc]: S. 1044(9) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(4)(f), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-de89e494eb0b7a9d70b72f5f9682892e]: S. 1045(2A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(b), 16 (with Sch. 1 paras. 18, 20); S.I. 2024/286, reg. 2

[^key-c351abde1ac1649c82b8a10100b4a208]: S. 1045(4A) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-b6b52edd9c9941ebee4950ce076f8ddf]: Words in s. 1045(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-73f34bc3ee3a0f0863785c3b996fd001]: Words in s. 1045(5) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(d)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-25e5cdebeb3ff04d762ee53cab37b875]: Words in s. 1045(5) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(d)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-3715d1adc3052304487d81b06d9fe424]: S. 1045(9) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(5)(e), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-82ae2703826734f6dc51bfb47629315f]: S. 1046 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(7), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-209226a4c28865d2a52b68d132d147c0]: Words in s. 1051 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(8), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-ca7c1250e30aa9b8afca97217aeba8e2]: Words in s. 1054(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(10)(a)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-2999cf76c5a87dcc26caad9a39e6028e]: Words in s. 1054(2) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(10)(a)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-53f3daf47fbc47fec01c0a7e9fb28a63]: Word in s. 1054(4) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(10)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-45f2fbec436e6bf2237d2ba69b684b47]: S. 1054(5) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(10)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-a5610f8e82378007c0a00f893f027836]: S. 1057 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(11), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-536a494a153658de7a9c06b324da741d]: Word in s. 1058(1)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(a)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-a52852598ebfbbab8ed67b41d7571124]: S. 1058(1)(aa) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(a)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-96442734e641f8dd4b9a343dcd9987ad]: S. 1058(3) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(d), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-fd137a0daa07c03fcde9a956fa0f6e35]: S. 1058(2)(b) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-a13b2ba62991332cdeb6c52751ab7e2e]: S. 1058(2)(c) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-ef187577d06e28543eae3192a6a9d746]: S. 1058(1A)-(1C) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(12)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-61f758c781c99dae5cb42daa628ed803]: S. 1060(4)-(7) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(14)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-19eafa00fbb10fb7f205973764d51eec]: S. 1126B(3) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(2), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-5a0423ca9c0bc40754edf792599761f5]: Word in s. 1128(9) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(3), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-92fd0d5bf5c88b1aa7cfebf66f2893a4]: Word in s. 1129(3) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(4)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-3c715d74bb1128035b1817659391adba]: S. 1129(3)(d) and word inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(4)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-0420dd1d91e2dfb13fef37cd60580328]: S. 1131(4) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(5)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-27afc21843f841a93cbc4dd1ede1da61]: Words in s. 1131(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(5)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-2d70c7fe7ef92e511982d8278cc3b0c7]: S. 1134(1)(a)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-deeb9da15ffb7def4a1da898db9bb8d3]: Word in s. 1134(1)(c) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(c)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-403212dd50baca68f6f8a2a00079566f]: Word in s. 1134(1)(c) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(c)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-a40fb0b5478704811d1445b8627a8d0f]: Word in s. 1134(2) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(d)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-b9440faed44bcd2b069a5c88c66781ba]: Word in s. 1134(2)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(d)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-2319d1a7cf516e57dbaae4a45573ddca]: Word in s. 1134(3) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(e)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-c97fb3d0a495b208f6ad7a94165c77f8]: S. 1134(3)(e) substituted for s.1134(3)(d) (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(e)(iv), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-736032a3d09ef2d68c13d29be7c3bada]: Word in s. 1134(3)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(e)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-37a05f9dfc14f9ee9c93e890258e6735]: Word in s. 1134(3)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(e)(iii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-b71f384442f69da45393a454a21f5d86]: Word in s. 1134(4)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(f)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-5aabc77c3800212c2b6c48e85ad01c6a]: Word in s. 1134(4)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(f)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-9edf4837574dc47923271327dea550a7]: Word in s. 1134(4)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(f)(iii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-7692eaad31926c542d7f2405bb156603]: S. 1134(5) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(g), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-bd5898ff1cc16950c596017c74a0c3cc]: Words in s. 1134(6) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(8)(h), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-63ffdc404dc434977089f00542120c8a]: Words in s. 1135(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-6e785a63d3fb5cabe33a7eb2afeb2d86]: Word in s. 1135(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(b)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-1376fb7b9fcec358b4295b451afe6906]: Words in s. 1135(2) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(b)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-780a9489f613e9c12930a3b45bd3fdb0]: Words in s. 1135(4) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-e4cdf1f684d9d7977a96c961f3df9175]: S. 1136 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(10), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-a35bddc4329a0a53ba62b99869338d1f]: S. 1138 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(11), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-c420fab001d592daf9d70a4cde3fce78]: Words in s. 1142(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(14)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

[^key-c5cf733d08beb4de6ae2a91909f59c24]: Word in s. 1142B(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(15), 16 (with Sch. 1 paras. 18, 19); S.I. 2024/286, reg. 2

[^key-c5d75e6cab22fe3f6f1aa6612ac8d1b1]: S. 1179DT(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(2)(a), 16; S.I. 2024/286, reg. 2

[^key-aa3b56292e81528be539d656b118b435]: S. 1179FL(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(2)(b), 16; S.I. 2024/286, reg. 2

[^key-47cc179f6c6ca231e6062641c648331f]: Words in s. 1195(3A)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(3)(a), 16; S.I. 2024/286, reg. 2

[^key-a5a53b5b04cabd0ff4d9de0876c690cb]: Words in s. 1195(3A)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(3)(b), 16; S.I. 2024/286, reg. 2

[^key-998266c3cf043b615b7c7958dec9c2ab]: Words in s. 1216C(4)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(4)(a), 16; S.I. 2024/286, reg. 2

[^key-d709194f2a4109253c427f2e648cca80]: Words in s. 1216C(4)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(4)(b), 16; S.I. 2024/286, reg. 2

[^key-0d8cc1894c8aaea0de2734e48a06e667]: Words in s. 1217C(4)(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(5)(a), 16; S.I. 2024/286, reg. 2

[^key-4f19ca2f8449250b3308c649033f42bb]: Words in s. 1217C(4)(b) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(5)(b), 16; S.I. 2024/286, reg. 2

[^key-da062345245dc063172eb186ce7e714f]: S. 1217JA(2)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(6)(a), 16; S.I. 2024/286, reg. 2

[^key-6e78bc539da758a460f0b28ec88243ef]: Word in s. 1217JA(2)(b) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(6)(b), 16; S.I. 2024/286, reg. 2

[^key-5794e922a9032f6aaec3e204cab74c0d]: S. 1217RF(2)(za) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(7), 16; S.I. 2024/286, reg. 2

[^key-18b68614aa1a94116c8c16ebbda4d03d]: S. 1218ZCG(2)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(8)(a), 16; S.I. 2024/286, reg. 2

[^key-5cbde6d0a878564537d990d2cfe718e4]: Word in s. 1218ZCG(2)(b) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(8)(b), 16; S.I. 2024/286, reg. 2

[^key-1786a3abe9b955a345434a1f70e284e3]: S. 1310(4)(zc) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(9)(b), 16; S.I. 2024/286, reg. 2

[^key-f45b268be312596085fd54a657177d09]: S. 1310(4)(zzza) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(9)(a), 16; S.I. 2024/286, reg. 2

[^key-df48bd6195e22cab70f257ccb44c4f3f]: S. 1138A applied (1.4.2024) by The Research and Development (Chapter 2 Relief) Regulations 2024 (S.I. 2024/348), regs. 1(1), 3 (with reg. 2)

[^key-eccbb659a61ecf58d36c30c4595263a9]: S. 1303(3) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 36(b); S.I. 2022/1278, reg. 2(3)(4)(c); S.I. 2024/440, reg. 2

[^key-dcfa88e520ca3187dd2f9c767696465f]: Words in s. 1303 heading substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 36(a); S.I. 2022/1278, reg. 2(3)(4)(c); S.I. 2024/440, reg. 2

[^M_F_a8a42d66-fbd4-4ed6-93c1-5fd52cdc9b78]: Words in s. 1217U omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 5(3)(a) (with Sch. 4 para. 11)

[^key-f2af7c67dd691a851cd94416832f5599]: S. 1179DJA inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(2)

[^key-01681364e54169dbf35cba45ca251a5e]: Word in s. 1179DN(1)(b) substituted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(3)

[^key-e149cb3c3210efbaa7dd86ddf8414a3a]: S. 1179DR renumbered as s. 1179DR(1) (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(4)(a)

[^key-ca1e6226b1536f4c40af92bde6225d4c]: S. 1179DR(2) inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(4)(b)

[^key-2ecf7488a78195e97c3aae693e3a45c2]: S. 1179DV(5A) inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(5)(c)

[^key-747218b15f0d8749c0af771ca785bbd0]: Words in s. 1179DV(2)(a) inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(5)(a)

[^key-4292a073437adfde2c62aad5184224e8]: Words in s. 1179DV(3)(a) inserted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(5)(b)

[^key-fd0885565ed2de9bf52a0f6802048ca0]: Words in s. 1179DV(6) substituted (with effect in accordance with s. 15 of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 14(5)(d)

[^key-890d3f86ff0b4fd2b8d7615afbf98390]: S. 1218ZCG(1)(c) omitted (24.5.2024) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 18(1)(a)

[^key-bc5f596357b131faf4df1f3454ad3ade]: Word in s. 1218ZCG(1) omitted (24.5.2024) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 18(1)(b)

[^key-82853e7c94c69a6d82c678f79ac90915]: Word in s. 1218ZCG(1)(a) inserted (24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 18(1)(b)

[^key-4c1095c63a1e4edfef8684f997375d0b]: S. 1179DJA(4)(a) modified (30.10.2024) by The Corporation Tax (Certification as Low-Budget Film) Regulations 2024 (S.I. 2024/1009), regs. 1(1), 3

[^key-d9928b10a7be16478307523acc8d67eb]: Pt. 4 Ch. 6 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(5), 12(2) (with Sch. 5 paras. 15, 18(4), 19)

[^key-fb31e866390458744c27c28eec419d58]: Words in s. 504 heading inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(a), 4

[^key-82f47e28c01b1c573b389a08fd2f6012]: Words in s. 515 heading substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(8)(a), 4

[^key-f33bb242ac1a2489ef7db54a8b57011d]: S. 1112J and cross-heading substituted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(3)(9)

[^key-45a1b95cff96f4423c19d539fb7bd3c5]: Words in s. 1179DT heading inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 28(2)(a) (with s. 28(6))

[^key-7be3775f9213e9ecd38b822affd51967]: Words in s. 1179FL heading inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 28(4)(a) (with s. 28(6))

[^key-2f70434c6e4c24b757dd0bdd9052bea3]: Words in Sch. 4 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(7), 12(2) (with Sch. 5 paras. 15, 18(4), 19)

[^key-ea7a1c4b5f341bb64dc8b82f32542214]: S. 504A inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(4), 4

[^key-128bcbe17f09b41fa1ed3afb7c87bf74]: S. 515A inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(9), 4

[^key-27258acfc32ca744a409d0a89d4a1fcf]: S. 1179EC inserted (with effect in accordance with s. 26(2) of the amending Act) by Finance Act 2025 (c. 8), s. 26(1)(2) (with s. 26(3))

[^key-037a18cf8b5465b9cb8b4e904636453e]: S. 202(5) omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(2), 12(2) (with Sch. 5 paras. 15, 18(4), 19)

[^key-e0af5ecd2d3ef6d48f22cdb9aa362602]: S. 250A(7) omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(3), 12(2) (with Sch. 5 paras. 15, 18(4), 19)

[^key-a3f110031e67600a651cefe78704207f]: S. 252(3) omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(4), 12(2) (with Sch. 5 paras. 15, 18(4), 19)

[^key-33ad68cddbee2a9cf6b457b5cd751233]: Words in s. 501(3)(b) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(2), 4

[^key-36a0e2869e9ba10785c26ddfbcd00e85]: Words in s. 504 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(b), 4

[^key-4e034402a21beffab27e35e240c10dfe]: Words in s. 504 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(c), 4

[^key-0077bd2ff7ac88794ca2552e5ca074d5]: Words in s. 504 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(d), 4

[^key-8804de4f30e7b44a0c360e07cc13e57d]: Words in s. 504 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(e), 4

[^key-c49c0782091d3acaa6874218c2abde58]: Word in s. 504(6) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(g), 4

[^key-85562c6ec1a0261e321581bd74b9130c]: Words in s. 504(1A)(d) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(3)(f), 4

[^key-04e070012f63ed1bb17ae850292dff26]: Word in s. 510(2)(a) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(a)(i), 4

[^key-5e5aad25b63e61040dc86a66392d580f]: Word in s. 510(2)(a) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(a)(ii), 4

[^key-6eb3d434b04a4bc36d391d6221912fcc]: Word in s. 510(2)(a) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(a)(iii), 4

[^key-74c939eb4bcb042771c1a7ed4a66ff35]: Words in s. 510(6) omitted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(b)(i), 4

[^key-7cf3c07f9facdf436b5dbec49253ed16]: Words in s. 510(6) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(b)(ii), 4

[^key-5203ea012c91ec8372cffa49c9b5804c]: Words in s. 510(6) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(5)(b)(iii), 4

[^key-88c20cdadbb84c3b03f3710f17c7a4f8]: Words in s. 512 substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(a), 4

[^key-87503dca0fe3e9f38c4ae3b3870c248b]: Words in s. 512(2) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(b)(i), 4

[^key-d0db8fb7f3de0f306cf82e84bee58df7]: Words in s. 512(2) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(b)(ii), 4

[^key-4ad045ebcda15457b793360e215b6087]: Words in s. 512(2) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(b)(iii), 4

[^key-c0b5c98e1520eba35c04c50610eb2093]: Words in s. 512(4) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(6)(c), 4

[^key-f71da81c8326e118d22d45cc97f280fc]: Words in s. 514(2) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(7), 4

[^key-82ca8d2bce2a31478d7993cbd3546744]: S. 515 renumbered as s. 515(1) (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(8)(b), 4

[^key-c7c248dad72896478e6af8f54cb0346c]: S. 515(2)-(4) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 2(8)(c), 4

[^key-2b6ecfbdb42e1fb1b523a3ece099d3ec]: S. 748(4) substituted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 5(6)(a), 12(2) (with Sch. 5 paras. 15, 18(4), 19)

[^key-6e72ced3f33ab6a631f9c1c9c1855957]: S. 748(5) omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(6)(b), 12(2) (with Sch. 5 paras. 15, 18(4), 19)

[^key-9a9cd5dfb0cac03ea7758576a7c3bc12]: S. 1112A(6) substituted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(2)(9)

[^key-0cc83807dc01999246950ddd1fa0e6d0]: S. 1138A(5) inserted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(4)(b)(9)