LegalizeTaxation (International and Other Provisions) Act 2010
An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.
| Reference | Extent of repeal |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) | Sections 774A to 774G. |
| Income and Corporation Taxes Act 1988 (c. 1) | Section 786. |
| Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraph 320. |
| Finance Act 2006 (c. 25) | In Schedule 6, paragraphs 6 and 8. |
| Income Tax Act 2007 (c. 3) | In section 2(13)(e), the word “or” at the end. |
| Income Tax Act 2007 (c. 3) | In section 1016(2), in Part 3 of the table, the entry for section 786(5)(a) of ICTA. |
| Finance Act 2007 (c. 11) | In Schedule 5, paragraphs 3 to 7 and 17(4). |
| Finance Act 2007 (c. 11) | In Schedule 14, paragraph 9. |
| Corporation Tax Act 2009 | In Schedule 1, paragraphs 226 to 229 and 241. |
Part 11 — UK representatives of non-UK residents
| Reference | Extent of repeal or revocation |
|---|---|
| Finance Act 1995 (c. 4) | Sections 126 and 127. |
| Finance Act 1995 (c. 4) | Schedule 23. |
| Finance Act 1998 (c. 36) | In Schedule 7, paragraph 10. |
| Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629) | Article 89. |
| Finance Act 2003 (c. 14) | In Schedule 27, paragraphs 4 and 5. |
| Income Tax (Trading and Other Income) Act 2005 | In Schedule 1, paragraph 479. |
| Finance Act 2005 (c. 7) | Section 48(3). |
| Finance Act 2006 | Section 95(10). |
| Income Tax Act 2007 | In section 2(14), the word “and” immediately after paragraph (b). |
| Income Tax Act 2007 | In section 817(3), the words “by the broker”. |
| Income Tax Act 2007 | In section 1014(2), paragraph (ba) and, in paragraph (g), the word “and” at the end of sub-paragraph (iib). |
| Income Tax Act 2007 | In Schedule 1, paragraph 367. |
| Finance Act 2007 | Section 53(11). |
| Finance Act 2008 (c. 9) | In Schedule 16, paragraphs 1, 2 and 11(1). |
| Corporation Tax Act 2009 (c. 4) | In Schedule 1, paragraph 401(a). |
Part 12 — Miscellaneous relocations
In the first column of the Table in section 98—
In Schedule 28, in paragraph 3—
In Schedule 7—
Part 13 — Repeals for purposes connected with other tax law rewrite Acts
In Schedule 7—
SCHEDULE 11 — Index of defined expressions used in Parts 2 to 8
Part 1 — Double taxation relief: index of defined expressions used in Parts 2 and 3
| the arrangements (in Chapter 2 of Part 2) | section 21(1) |
|---|---|
| chargeable gain (in Part 2 so far as relating to capital gains tax) | section 105 |
| double taxation arrangements (in Part 2) | section 2(4) |
| double taxation arrangements (in Part 3) | section 136(2) |
| foreign tax (in Chapter 2 of Part 2) | section 21(1) |
| insurance company | section 65 of FA 2012 (as applied by section 141(2) of that Act) |
| international arrangements (in Part 3) | section 136(3) |
| long-term business | section 63 of FA 2012 (as applied by section 141(2) of that Act) |
| the non-UK territory (in Chapter 2 of Part 2) | section 21(1) |
| the Savings Directive (in Part 3) | section 136(4) |
| savings income (in Part 3) | section 136(5) |
| special withholding tax (in Part 3) | section 136(6) |
| tax not chargeable directly or by deduction (in Chapter 2 of Part 2) | sections 17(3) and 20(4) |
| tax payable or chargeable (in Chapter 2 of Part 2) | sections 17(3) and 20(4) |
| tax payable or paid under the law of a territory outside the United Kingdom (in Chapter 2 of Part 2, except section 29, in its application to relief under unilateral relief arrangements) | section 8(2) |
| underlying tax (in Chapter 2 of Part 2) | section 21(1) |
| unilateral relief arrangements (in Part 2) | section 8(1) |
Part 2 — Transfer pricing: index of defined expressions used in Part 4
| the actual provision (in Part 4) | section 149 |
|---|---|
| the advantaged person (in Chapter 4 of Part 4) | section 174(1) |
| the affected persons (in Part 4) | section 149(1), (2) |
| the arm's length provision (in Part 4) | section 151 |
| control (of a body corporate or firm) (in Part 4) | section 217 |
| the disadvantaged person (in Chapter 4 of Part 4) | section 174(1) |
| firm (in Part 4) | section 217(8) |
| the guarantor company (in Chapter 5 of Part 4) | section 191(5) |
| the issuing company (in Chapter 5 of Part 4) | section 191(5) |
| losses (in Part 4) | section 156(1) |
| medium-sized enterprise (in Chapter 3 of Part 4) | section 172 |
| participation (direct or indirect) in the management, control or capital of another person (in Part 4) | Chapter 2 of Part 4 |
| potential advantage in relation to United Kingdom taxation (in Part 4) | section 155(2) |
| profits (in Part 4) | section 156(2) |
| the relevant activities (in Part 4) | section 216 |
| relevant notice (in Chapter 4 of Part 4) | section 190 |
| section 182 claim (in Part 4) | section 181(3) |
| the security (in Chapter 5 of Part 4) | section 191(5) |
| small enterprise (in Chapter 3 of Part 4) | section 172 |
| transaction, and series of transactions (in Part 4) | section 150 |
| transfer pricing notice (in Chapter 3 of Part 4) | section 168(2) |
Part 2A — Unassessed transfer pricing profits: index of defined expressions used in Part 4A
| corporate member (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
|---|---|
| designated officer (in Part 4A) | section 217T |
| foreign tax (in Part 4A) | section 217T |
| HMRC (in Part 4A) | section 217T |
| managing agent (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
| the other party (in Part 4A) | section 217B(1) |
| partnership return (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 |
| the period for amendments (in Chapter 3 of Part 4A) | section 217I(3) and (4) |
| relevant corporate partner (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 |
| representative partner (in Part 3 of Schedule A1) | paragraph 3(4) of Schedule A1 |
| return period (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 |
| relevant accounting period (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 |
| self-assessment (in Part 4A) | section 217B(5) |
| syndicate (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
| syndicate return (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
| underwriting year (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
Part 3 — Advance pricing agreements: index of defined expressions used in Part 5
| advance pricing agreement (in Part 5) | section 218(1) |
|---|---|
| the Commissioners (in Part 5) | section 230 |
| officer (in Part 5) | section 230 |
Part 4 — Tax arbitrage: index of defined expressions used in Part 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4A — Hybrid and other mismatches: index of defined expressions used in Part 6A
| arrangement (in Part 6A) | section 259NF |
|---|---|
| CFC and CFC charge (in Part 6A) | section 259B(4) |
| the Commissioners (in Part 6A) | section 259NF |
| control group (in Part 6A) | section 259NB |
| deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(a) |
| dual resident company (in Chapter 10 of Part 6A) | section 259JA(3) |
| dual territory double deduction amount (in Chapter 10 of Part 6A) | section 259JA(5) |
| dual territory double deduction (in Chapter 11 of Part 6A) | section 259KB |
| excessive PE deduction (in Chapter 6 of Part 6A) | section 259FA(8) |
| excessive PE deduction (in Chapter 11 of Part 6A) | section 259KB |
| financial instrument (in Part 6A) | section 259N |
| foreign CFC and foreign CFC charge (in Part 6A) | section 259B(4) |
| foreign deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(b) |
| hybrid entity (in Part 6A) | section 259BE |
| hybrid entity deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(a) |
| hybrid entity double deduction amount (in Chapter 9 of Part 6A) | section 259IA(4) |
| hybrid or otherwise impermissible deduction/non-inclusion mismatch (in Chapter 3 of Part 6A) | section 259CB |
| hybrid payee (in Chapter 7 of Part 6A) | section 259GA(3) |
| hybrid payee deduction/non-inclusion mismatch (in Chapter 7 of Part 6A) | section 259GB |
| hybrid payer (in Chapter 5 of Part 6A) | section 259EA(3) |
| hybrid payer deduction/non-inclusion mismatch (in Chapter 5 of Part 6A) | section 259EB |
| hybrid transfer arrangement (in Chapter 4 of Part 6A) | section 259DB |
| hybrid transfer deduction/non-inclusion mismatch (in Chapter 4 of Part 6A) | section 259DC |
| imported mismatch payment (in Chapter 11 of Part 6A) | section 259KA(2) |
| imported mismatch arrangement (in Chapter 11 of Part 6A) | section 259KA(2) |
| investor (in Part 6A) | section 259BE(4) |
| investor deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(b) |
| investor jurisdiction (in Part 6A) | section 259BE(4) |
| mismatch payment (in Chapter 11 of Part 6A) | section 259KA(6) |
| multinational company (in Chapter 6 of Part 6A) | section 259FA(3) |
| multinational company (in Chapter 8 of Part 6A) | section 259HA(4) |
| multinational payee deduction/non-inclusion mismatch (in Chapter 8 of Part 6A) | section 259HB |
| ordinary income (in Part 6A) | sections 259BC and 259BD |
| over-arching arrangement (in Chapter 11 of Part 6A) | section 259KA(5) |
| P (in Chapter 11 of Part 6A) | section 259KA(3) |
| parent jurisdiction (in Chapter 6 of Part 6A) | section 259FA(3)(a) |
| parent jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(a) |
| parent jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(b)(ii) |
| payee (in Part 6A) | section 259BB(6) |
| payee jurisdiction (in Part 6A) | section 259BB(9) |
| payer (in Part 6A) | section 259BB(1)(a) or (2) |
| payment (in Part 6A) | section 259BB(1) |
| payment period (in Part 6A) | section 259BB(1)(b) or (2) |
| PE jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(b) |
| PE jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(a) |
| PE jurisdiction (in Chapter 11 of Part 6A) | section 259KB(3)(a) |
| permanent establishment (in Part 6A) | section 259BF |
| quasi-payment (in Part 6A) | section 259BB(2) to (5) |
| related (in Part 6A) | section 259NC |
| relevant deduction (in Part 6A) | section 259BB(1)(b) or (2)(a) |
| relevant investment fund (in Part 6A) | section 259NA |
| relevant mismatch (in Chapter 11 of Part 6A) | section 259KA(6) |
| relevant multinational company (in Chapter 10 of Part 6A) | section 259JA(4) |
| relevant PE period (in Chapter 6 of Part 6A) | section 259FA(4) |
| series of arrangements (in Chapter 11 of Part 6A) | section 259KA(5) |
| substitute payment (in Chapter 4 of Part 6A) | section 259DB(5) |
| tax (in Part 6A) | section 259B |
| taxable period (in Part 6A) | section 259NF |
| taxable profits (in Part 6A) | sections 259BC(2) and 259BD(5) |
| underlying instrument (in Chapter 4 of Part 6A) | section 259DB(3) |
| underlying return (in Chapter 4 of Part 6A) | section 259DB(5)(b) |
Part 5 — Tax treatment of financing costs and income: index of defined expressions used in Part 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 6 — Offshore funds: index of defined expressions used in Part 8
| participant (in Part 8) | section 362(1) |
|---|---|
| participation (in Part 8) | section 362(2) |
| part of umbrella arrangements (in Part 8) | section 363(2) |
| umbrella arrangements (in Part 8) | section 363(1) |
PART 7 — Corporate interest restriction: index of defined expressions used in Part 10
| abbreviated interest restriction return (in Part 10) | paragraph 20 of Schedule 7A |
|---|---|
| abbreviated return election (in Part 10) | paragraph 19 of Schedule 7A |
| accounting period (in Part 10) | Chapter 2 of Part 2 of CTA 2009 (applied by section 1119 of CTA 2010) |
| adjusted net group-interest expense of a worldwide group (in Part 10) | section 413 |
| aggregate net tax-interest expense of a worldwide group (in Part 10) | section 390 |
| aggregate net tax-interest income of a worldwide group (in Part 10) | section 390 |
| aggregate tax-EBITDA of a worldwide group (in Part 10) | section 405 |
| allocated reactivation of company for period of account (in Part 10) | paragraph 25 of Schedule 7A |
| allowable loss (in Part 10) | TCGA 1992 (applied by section 1119 of CTA 2010) |
| associated (in Chapter 8 of Part 10) | section 449(2) |
| amount available for reactivation of company in period of account (in Part 10) | paragraph 26 of Schedule 7A |
| available, in relation to interest allowance (in Chapter 4 of Part 10) | section 393 |
| balance sheet (in Chapter 8 of Part 10) | section 449(1) |
| chargeable gain (in Part 10) | TCGA 1992 (applied by section 1119 of CTA 2010) |
| the Commissioners (in Part 10) | section 494(1) |
| company (in Part 10) | section 1121 of CTA 2010 |
| company tax return (in Schedule 7A) | paragraph 73 of Schedule 7A |
| consenting company (in Part 10) | paragraph 10 of Schedule 7A |
| consolidated partnership (in Part 10) | section 430 |
| consolidated subsidiary of another entity (in Part 10) | section 475 |
| derivative contract (in Part 10) | Part 7 of CTA 2009 (applied by section 1119 of CTA 2010) |
| disallowed, in relation to tax-interest expense amount (in Part 10) | section 378 |
| drawn up on acceptable principles, in relation to financial statements (in Chapter 11 of Part 10) | section 481 |
| fair value accounting (in Part 10) | section 494(1) |
| fair value (in Part 10) | section 494(1) |
| filing date, in relation to a period of account of a worldwide group (in Part 10) | paragraph 7(5) of Schedule 7A |
| finance lease (in Part 10) | section 494(1) |
| financial asset (in Chapter 8 of Part 10) | section 449(1) |
| financial statements of a worldwide group (in Part 10) | section 479 |
| fixed ratio method (in Part 10) | section 397 |
| for accounting purposes (in Part 10) | section 1127(4) of CTA 2010 |
| full interest restriction return (in Part 10) | paragraph 20 of Schedule 7A |
| generally accepted accounting practice (in Part 10) | section 1127(1) and (3) of CTA 2010 |
| group-EBITDA (chargeable gains) election (in Part 10) | paragraph 15 of Schedule 7A |
| group ratio election (in Part 10) | paragraph 13 of Schedule 7A |
| group ratio (blended) election (in Part 10) | paragraph 14 of Schedule 7A |
| group ratio method (in Part 10) | section 398 |
| group ratio percentage (in Part 10) | section 399 |
| IAS financial statements (in Part 10) | section 488 |
| impairment loss (in Part 10) | section 391 |
| income (in Part 10) | section 1119 of CTA 2010 |
| insurance company (in Part 10) | section 494(3) |
| interest allowance of a worldwide group (in Part 10) | section 396 |
| interest allowance (alternative calculation) election (in Part 10) | paragraph 16 of Schedule 7A |
| interest allowance (consolidated partnerships) election (in Part 10) | paragraph 18 of Schedule 7A |
| interest allowance (non-consolidated investment) election (in Part 10) | paragraph 17 of Schedule 7A |
| interest capacity of a worldwide group (in Part 10) | section 392 |
| interest reactivation cap of a worldwide group (in Part 10) | section 373 |
| interest restriction return (in Part 10) | section 494(1) |
| international accounting standards (in Part 10) | section 1127(5) of CTA 2010 |
| investor in a worldwide group (in Part 10) | section 404 |
| loan relationship (in Part 10) | Part 5 of CTA 2009 (applied by section 1119 of CTA 2010) |
| loan relationships or other financing arrangements (in Chapter 8 of Part 10) | section 449(1) |
| local authority (in Part 10) | section 1130 of CTA 2010 |
| local authority association (in Part 10) | section 1131 of CTA 2010 |
| member of a worldwide group (in Part 10) | section 473(4)(a) |
| multi-company worldwide group (in Part 10) | section 473(4)(d) |
| net group-interest expense of a worldwide group (in Part 10) | section 410 |
| net tax-interest expense of a company (in Part 10) | section 389 |
| net tax-interest income of a company (in Part 10) | section 389 |
| non-consenting company (in Part 10) | paragraph 10 of Schedule 7A |
| non-consolidated associate of a worldwide group (in Part 10) | section 429 |
| non-consolidated subsidiary of an entity (in Part 10) | section 475 |
| notice (in Part 10) | section 1119 of CTA 2010 |
| party to a loan relationship (in Part 10) | section 494(2) |
| pension scheme (in Part 10) | section 494(1) |
| period of account of a worldwide group (in Part 10) | section 480 |
| profit before tax, of a worldwide group (in Chapter 7 of Part 10) | section 416 |
| pro-rata share of company (of total disallowed amount) (in Part 10) | paragraph 23 of Schedule 7A |
| pro-rata share of accounting period (of total disallowed amount) (in Part 10) | paragraph 24 of Schedule 7A |
| provision (in relation to a public infrastructure asset) (in Chapter 8 of Part 10) | section 436 |
| public infrastructure asset (in Chapter 8 of Part 10) | section 436 |
| qualifying charitable donation (in Part 10) | Part 6 of CTA 2010 (applied by section 1119 of CTA 2010) |
| qualifying infrastructure company (in Chapter 8 of Part 10) | section 433 |
| qualifying infrastructure activity (in Chapter 8 of Part 10) | section 436 |
| qualifying net group-interest expense of a worldwide group (in Part 10) | section 414 |
| recognised, in financial statements (in Part 10) | section 489 |
| recognised stock exchange (in Part 10) | section 1137 of CTA 2010 |
| registered pension scheme (in Part 10) | section 150(2) of FA 2004 (applied by section 1119 of CTA 2010) |
| related party (in Part 10) | sections 462 to 472 |
| related party investor (in Part 10) | section 404 |
| relevant asset (in Chapter 7 of Part 10) | section 417 |
| relevant accounting period (in Part 10) | section 490 |
| relevant expense amount (in Chapter 7 of Part 10) | section 411 |
| relevant income amount (in Chapter 7 of Part 10) | section 411 |
| relevant public body (in Part 10) | section 491 |
| reporting company (in Part 10) | section 494(1) |
| the return period (in Part 10) | section 494(1) |
| service concession agreement (in Part 10) | section 494(1) |
| share, of an investor in a worldwide group (in Part 10) | section 404 |
| single-company worldwide group (in Part 10) | section 473(4)(c) |
| subject to interest reactivations (in Part 10) | section 373 |
| subject to interest restrictions (in Part 10) | section 373 |
| tax (in Part 10) | section 1119 of CTA 2010 |
| tax-EBITDA of a company (in Part 10) | section 406 |
| tax-interest expense amount of a company (in Part 10) | section 382 |
| tax-interest income amount of a company (in Part 10) | section 385 |
| trade (in Part 10) | section 1119 of CTA 2010 |
| total disallowed amount of a worldwide group (in Part 10) | section 373 |
| UK generally accepted accounting practice (in Part 10) | section 1127(2) of CTA 2010 |
| UK group company (in Part 10) | section 492 |
| UK property business (in Part 10) | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119 of CTA 2010) |
| the UK sector of the continental shelf (in Chapter 8 of Part 10) | section 449(1) |
| the ultimate parent, of a worldwide group (in Part 10) | section 473(4)(b) |
| unexpired (in Chapter 4 of Part 10) | section 395 |
| United Kingdom (in Part 10) | section 1170 of CTA 2010 |
| used (in Chapter 4 of Part 10) | section 394 |
| within the charge to corporation tax (in Part 10) | section 1167 of CTA 2010 |
| wholly-owned subsidiary (in Part 10) | section 494(1) |
| a worldwide group (in Part 10) | section 473 |
Editorial notes
[^key-00450c9489043efd5b0e379802c15d2c]: S. 174(1A)(1B) inserted (retrospectively) by Finance Act 2026 (c. 11), Sch. 6 para. 19(1)(b), (3)
[^key-015e3596cd6a879deb64b22891e7604e]: Sch. 7A para. 6(3) omitted (with effect in relation to periods of account ending on or after 31.3.2026) by virtue of Finance Act 2026 (c. 11), s. 61(7)(b)(21)
[^key-0225e3f7cb7d8ffcdd20023bf84cff2b]: S. 157(1)(d) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 11(b)
[^key-02a1b73fa502b5783d703a26b6c97196]: Sch. 8 para. 67 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 68(5)
[^key-02eba6dfa8b994b0d1ad429b2f644a47]: Pt. 10: the existing Pt. 10 renumbered as Pt. 11 (except for ss. 375, 376 which are repealed), the existing ss. 372-374, 377-382 renumbered as ss. 499-507 and a new Pt. 10 (ss. 372-498) inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1, 10(1)(2)(a)(3) (with Sch. 5 paras. 27, 32-34)
[^key-0347a8c427e4b3ba624cbf53e9866bbf]: S. 371RG inserted (with effect in accordance with s. 20(5)(6) of the amending Act) by Finance Act 2019 (c. 1), s. 20(4)
[^key-03784c6892ef04784d1fd00c601d7904]: S. 160(2) applied by 2007 c. 3, s. 517U(7) (as inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(1) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)))
[^key-03f55bae8ed69f9c685ce236e1e065dc]: S. 435(2)(aa) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 14(3)(a)
[^key-04460c7d3692faf5ff8ba63c339bbb00]: Word in s. 1(5) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(d)(ii)
[^key-044aaf3a98bbdd7ea0b87c23d422f80c]: S. 494(3) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 28(1)
[^key-04a856ada272193759b828aa134990d9]: Sch. 7A para. 6(4) omitted (with effect in relation to periods of account ending on or after 31.3.2026) by virtue of Finance Act 2026 (c. 11), s. 61(7)(b)(21)
[^key-0528624b3a2e2eba3fbabe3ee3cd09b0]: Words in s. 371VA substituted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 6, 21
[^key-05d80bfcad4990279a05f0e71db3ceff]: S. 259K(4A) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 15, 19(4)
[^key-05f1f39dbd81d46f00934bbdc299833c]: S. 259KB(3A) inserted (retrospectively) by Finance (No. 2) Act 2017 (c. 32), s. 24(9)(13)
[^key-069fe02f1412395d7817aa855832529a]: Words in s. 363A(4) substituted (retrospective to 5.12.2013) by Finance Act 2014 (c. 26), s. 289(4)(6)
[^key-06e7e88a7d97ad08e69683a018665cae]: Word in s. 198(1) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(4)(b)(i), 12
[^key-075680457a7722fa3213a896994e6b2c]: Sch. 7A para. 29(1A) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 22(3)
[^key-0838dd5b87d3d4a51fbd1f6473acfa98]: Word in s. 200(1) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(6)(a)(ii), 12
[^key-085f72bd56ea7a58b75018debdd4544e]: Word in s. 259M(4) omitted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 7 para. 14
[^key-08accaf9e7c00435081a886555cee701]: Words in Sch. 7A para. 56(4)(a) inserted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(17)(21)
[^key-0988a2a497254739b413c56ce7974820]: Words in s. 371CG(3) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 13(5)(b)
[^key-0a19d9e28ec42365745c28e830c65fd3]: Words in s. 59(6)(b) substituted (retrospectively and with effect in accordance with art. 1(2) of the amending S.I.) by Taxation (International and Other Provisions) Act 2010 (Amendment) Order 2010 (S.I. 2010/2901), arts. 1(1), 4(2)
[^key-0a64e8e001a7b62e5ef2d266b9b12411]: Words in Sch. 7A para. 41(2)(c) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 23(b)
[^key-0a8917bf4729f89463bfe147976796d0]: Words in s. 118(11) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 171(3) (with Sch. 5) (as amended by 2014 c. 26, Sch. 39 paras. 14(b), 15)
[^key-0bbd3730b401bf7cb14cd34e4b4c8799]: Words in s. 378(6) omitted (retrospectively) by virtue of Finance Act 2018 (c. 3), Sch. 8 paras. 18, 23(1)
[^key-0bf3ff8820a1e09018286c0471f4b9ea]: Words in s. 400A(3) substituted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 4(b)
[^key-0c0684ad1dab72a0edd94eb0a1028c42]: S. 391A inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 2
[^key-0caf93cf5fe8e7df5367c49d970bb377]: Words in s. 363A(3) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 14
[^key-0ce8afaa8279fb75722e514f6ac42086]: S. 379 renumbered as s. 504 (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(3)(f)
[^key-0d32a0e69dcb3893487d71a676279ab2]: Words in s. 371RE(5) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations 2014 (S.I. 2014/3237), regs. 1(2), 2(c)(iii)
[^key-0d853c9e63d536b62ece0824ef867221]: Sch. 11 Pt. 4 omitted (with effect in accordance with Sch. 10 para. 22 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 16
[^key-0ee3f46499ab9950ae35fe5c67c7b92e]: S. 179(4)(5) substituted for s. 179(4) (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 42(5)
[^key-0f77af2bf4e6a2793a2fb6fa746cfd54]: S. 413(4)(ca) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 8(3)
[^key-0fcbf6bd994c021f29fc90481813e106]: Words in s. 411(1)(b) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 20(2)(a), 23(1)
[^key-10108ce163e46e2a18668f588dc0c0ca]: S. 415(7) substituted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 11
[^key-102d8c4b3853756a60170c368da5ee49]: Words in Sch. 7A para. 71(1)(a) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 17(2)
[^key-102e68c9c432dd777d9935cad7878e7f]: Word in s. 194(1)(c) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 10(2), 12
[^key-10706af939525117a1e03adb8dd2e439]: S. 427(5A) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 11
[^key-10a22e7d44542817f0eb687a0f9c949e]: S. 154(4A) inserted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(5)(d), 12
[^key-10b88e3af9b896653f526deb8a620369]: Words in s. 116(3)(c) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(2)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-10b9ed7104771841e405e83ab4336da2]: Words in s. 259JD(6) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 18(4)
[^key-116d824b327f3a5b45975b50e8058074]: S. 371BI inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 9
[^key-1398419cd5bfaf216ab7df868d4dec28]: Word in s. 200(3) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(6)(b), 12
[^key-139f76d5cc55085463c2357d55384c40]: S. 423(2A)(2B) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 7(2)
[^key-13d3def97f27b6cd6d3a0f6a4a4450a3]: Word in s. 193(4)(b) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 9(d)(ii), 12
[^key-14150f7452a142b2c6ee81d3ae220d1d]: S. 374 renumbered as s. 501 (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(3)(c)
[^key-1457fa45216aad437acda8087e666d17]: Sch. 7A para. 8(4) substituted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 21(2)
[^key-1546a395af4f44a173e872ebe99a560b]: S. 159(1)(d) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 13(b)
[^key-1592d31258944bac32b279f2b5bc91c1]: S. 6(1) excluded by 1992 c. 12, Sch. 1A para. 11 (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 14)
[^key-1664ee7a317b38e03c808772cd06d04b]: Words in s. 191(5) omitted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 6(4)(b), 12
[^key-17a5de3f43256bd2093188208eec1c0f]: S. 452(5) substituted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 14(4)
[^key-17cfa069ba778feab6273a2b9281daf4]: Words in s. 197(2) omitted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 11(3)(a)(i), 12
[^key-180844e41af37cdc542fede0ea2bb278]: Words in s. 174(4) omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 30(4)(d)(ii), 32(1) (with Sch. 6 para. 32(3))
[^key-194dc0bf97f45765b82441dd7ebfd2de]: Word in s. 203(8) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(9)(c), 12
[^key-1985383ec6563a0e38cbefabc7b779b2]: S. 87(7) inserted (with effect in accordance with s. 31(7) of the amending Act) by Finance Act 2018 (c. 3), s. 31(3)(d)
[^key-1b049af2ccbb557f71a4060452689a37]: Words in s. 412(6)(b) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 21(3)(b), 23(1)
[^key-1b37c4529180d77cc46dd038dd8269a8]: Words in s. 78(2)(b) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 28(2)(b)(i), 31
[^key-1b89c8b9fc35be061373c78336c6f288]: S. 208 cross-heading omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 para. 20(1) (with Sch. 6 para. 20(2))
[^key-1c56a0808980abc20383bfdf0acf717b]: Words in s. 116(8) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(2)(e)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-1c969c45c8e11545edeb6d92422a6a20]: Words in s. 371SR(1) substituted (with effect in accordance with s. 31(6) of the amending Act) by Finance Act 2018 (c. 3), s. 31(5)(a)
[^key-1cf02f9fe53cb7acf317207493b3a9e1]: Words in s. 198(1) inserted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(4)(b)(ii), 12
[^key-1d1ba5fa60257243268f09c5c3e1de99]: S. 158(4) applied by 2007 c. 3, s. 517U(7) (as inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(1) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)))
[^key-1d2bdabeb20bf45cf73c34196176bb12]: S. 148 applied by 2009 c. 4, s. 846(2A) (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 147(6) (with Sch. 9 paras. 1-9, 22))
[^key-1d81c6a5aad155ebb305a54b8c1b6300]: S. 415(8) omitted (with effect in accordance with Sch. 20 para. 10(b) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 20 para. 8(3)
[^key-1d82a8eb1dff998db57017b4717032bb]: Ss. 208-211 omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 para. 20(1) (with Sch. 6 para. 20(2))
[^key-1dbe7e4755b32254b366fcbb9d81daff]: S. 259LB inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 18, 19(4)
[^key-1e7f2da281af96037e4c240db3cd57a1]: S. 413(5) substituted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 6(4)
[^key-1e9b2d1a0b5e0292d84ebbdf5ffc845d]: S. 259A(17A) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 35(2)
[^key-1fc375f922de3a8c054626ae6014d83c]: Words in s. 54(7) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 176(c)
[^key-1fce7fe3b00a70b7cc259095739fb32a]: Words in s. 423(3) substituted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 12(3)
[^key-1fda5306efadbc73fc16f31bea4e2b33]: S. 259DD(6)-(11) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 10, 19(4)
[^key-1fdc772b984194a680c657a42f2cd916]: Word in s. 1(4) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(d)(i)
[^key-204ba7f18ee16570505333117441af47]: Word in s. 158 heading substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 13(3)(a), 32(1)
[^key-20751a29bafff9c9c7e2163a8c1d143f]: S. 371VG(1)(b) substituted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 7(2), 21
[^key-208d9f7c5a36b680af8d3e76d7f6e61b]: S. 259DC(5)(d) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 19
[^key-20a7b88ae4c93748a3ed6477a16fbf33]: Words in s. 85(3) omitted (with effect in accordance with Sch. 11 para. 5(3) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 11 para. 5(1)(c)(ii)
[^key-2109d925e724bc4827e995ac55ad4c44]: S. 174A inserted (with effect in accordance with s. 75(5)(6) of the amending Act) by Finance Act 2014 (c. 26), s. 75(3)
[^key-225c3e4c7a35fbd2d7a02f7b0e4918e2]: Words in s. 363A(3) substituted (retrospective to 5.12.2013) by Finance Act 2014 (c. 26), s. 289(3)(6)
[^key-22885a0c6923c016ed00dba8085cb05f]: Word in s. 99(7) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 238
[^key-229c330804c5be5455ded4b45b935294]: Pt. 10 excluded by 2010 c. 4, s. 937NA (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 7)
[^key-22a6d1a30071b6a70517f612cc55e492]: S. 371SL(4) inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 23(2)
[^key-22b46fdf24463950e9f93504253e6bdf]: S. 6(1) excluded by 2005 c. 5, s. 608W(4) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)
[^key-230438ddf279370bd08004b2ef6322a8]: S. 371VH(10A) inserted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 8(3), 21
[^key-231c710e2e52433b73af3c2ac4be53c6]: Sch. 7A para. 8(3)(b) substituted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(10)(21)
[^key-23bef064e945432ef5076a7a05002b23]: S. 363A inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 59
[^key-23c6413e4f88f2ffe3ab00f8b82bbd7f]: Words in s. 87(3) substituted (with effect in accordance with s. 31(7) of the amending Act) by Finance Act 2018 (c. 3), s. 31(3)(b)
[^key-23f13bee193b7b6087eeb02d947d65ef]: Pt. 9A Ch. 5 applied (with modifications) by 2009 c. 4, s. 18HC (as substituted (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6)
[^key-2407da68228d92852b8b7fae0d4045f5]: Word in s. 181 cross-heading substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(1), 12
[^key-246773ecde8b474b32194748056b61ff]: S. 410(5A) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 5
[^key-24ef151474e20eb680bb0b58e3d2a503]: Word in s. 202(1) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(8)(a)(ii), 12
[^key-256c3e80d7da107dbf5b458e07b4a24b]: Words in s. 494(1) substituted (with effect in accordance with Sch. 14 para. 6 of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 5(a)
[^key-2644b77506c4cbe41d886388ad4974e1]: S. 395A inserted (with effect in accordance with Sch. 11 para. 23 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 3
[^key-27c21d579044f4551108fa8eeb20e46a]: Words in s. 162 heading substituted (retrospectively) by Finance Act 2025 (c. 8), s. 22(3)(b)(5)
[^key-28106f288fb4fb984e8abb2318a6b54e]: Words in s. 371BC(1) substituted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 8
[^key-28afc2826a59ea515bc94bdcd84ded5f]: S. 438(5A) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 34, 35 (with Sch. 5 para. 36)
[^key-28d1b66013e8c62dc4a3e93266725883]: Sch. 11 Pt. 2A inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(4)
[^key-28dcdb6ad75328691edbf92c4cacca50]: Pt. 9A Ch. 3 applied (with modifications) by 2009 c. 4, s. 18HA (as substituted (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6)
[^key-2970e9b4c5e1fd2ab916972b777ca2f8]: Words in s. 435(1) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 14(2)
[^key-29754a2a16be78b78610826d80e823d6]: S. 259FC inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 11(3)
[^key-2a077440d844b43375da9ba2992a23b1]: Words in s. 166(2)(a) substituted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 3
[^key-2a5d7a8ffdb14e110a011b604eee4d53]: S. 148 applied by 2009 c. 4, s. 845(4C) (as inserted (with effect in accordance with s. 53(2) of the amending Act) by Finance Act 2016 (c. 24), s. 53(1))
[^key-2ad6219f730261e27da603f4277ea5fd]: Words in s. 85A(4) omitted (with effect in accordance with Sch. 11 para. 5(3) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 11 para. 5(2)(b)
[^key-2d0092d7665b1b14d9bc514a9ae8d005]: Word in s. 118(5) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(c)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-2d066b7db8c4a892b67a6a3de6dec398]: Words in s. 87(4) substituted (with effect in accordance with s. 31(7) of the amending Act) by Finance Act 2018 (c. 3), s. 31(3)(c)
[^key-2dac582086ce0903bb335ab22ebe238d]: S. 147(6)(e) omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 29(1)(b), 32(1) (with Sch. 6 para. 32(3))
[^key-2e4edab8cd897a5255482015b9a15369]: S. 414(3)(b) excluded by S.I. 2007/3402, reg. 12 (as inserted (29.12.2017) by The Corporate Interest Restriction (Consequential Amendments) Regulations 2017 (S.I. 2017/1227), regs. 1, 4(2))
[^key-2e9228f608e049374678508656023325]: S. 157(2) applied (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 106(7)(a)
[^key-2eab0d80443af03952645e4ec765cd1d]: S. 159(2) applied by 2010 c. 4, s. 356OT(7) (as inserted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 77(1) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)))
[^key-2ef5a9f191d43d6bda83b31c69c9d4e0]: S. 371CE(4)(5) omitted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 21(2)(b)
[^key-2f2ec02bb5724fe68ca1ca6013d4b9e0]: Words in s. 54(7) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 176(b)
[^key-2f693910228338fe791ea60531e25398]: Word in s. 117(1) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(3) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-2f8a4ebf13f8472bd34f67099ccb6465]: Words in s. 378(3) omitted (retrospectively) by virtue of Finance Act 2018 (c. 3), Sch. 8 paras. 18, 23(1)
[^key-2f91264853b1c5a1f7c13b0f06dc8f42]: S. 158(4)(c) omitted (retrospectively) by virtue of Finance Act 2025 (c. 8), s. 22(1)(a)(5)
[^key-2fb1e8d827ac4fda810b006b02f13b73]: Words in s. 452(4)(b) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 7 para. 11(3)
[^key-2ffb3f09e814f4d75fc948d017f1daaa]: Words in s. 170(1) substituted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 5
[^key-30cd14024d084a4ac112e197952ca4b9]: Words in Sch. 11 Pt. 7 inserted (retrospectively) by Finance Act 2019 (c. 1), Sch. 11 paras. 21, 24
[^key-30fc1dc297479858f46f1f511c798063]: S. 378 renumbered as s. 503 (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(3)(e)
[^key-312aacf1a10c0f2fdb01143be5d9e91c]: Word in s. 192 heading substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 7(2), 12
[^key-31571257c8f92bc47177530a00a50a6e]: Words in Sch. 7A para. 9(2) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 14(3)(a)
[^key-31f901c778718f0266b2e7b5a3360191]: Word in s. 181 heading substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(2)(a), 12
[^key-321862d3224dce611f811cb086cf4835]: S. 147(6)(ba) inserted (with effect in accordance with Sch. 32 para. 16 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 13
[^key-3256932baf0d15f0067d6fdc8f2b709d]: S. 413(3)(ca)-(cc) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 8(2)
[^key-326637c9c04e78d1b0ee9ec26a1154f8]: Word in s. 193(3) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 9(c), 12
[^key-3277430a02d0193ec140bd8d954b76fc]: S. 400A inserted (with effect in accordance with Sch. 11 para. 23 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 4
[^key-32bf996d032f8473d0659fc9b5cfa108]: Words in s. 116(4)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(2)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-33faafc0bec4bd7c8f5a812ec67b81e7]: S. 259DD(2)(b) substituted (retrospectively) by Finance (No. 2) Act 2017 (c. 32), s. 24(4)(13)
[^key-33fb65b892ae444582de09bd58b7f92f]: S. 259EB(4A)-(4C) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 27(3)
[^key-34c7adc20d2b499be3c2da5c7de999be]: S. 413(4)(cb) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 9(3)
[^key-34dce7c68b07462c37634cd2a68c5108]: S. 206A inserted (with effect in accordance with Sch. 32 para. 16 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 14
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