Taxation (International and Other Provisions) Act 2010

[^key-34edd2eebd1024dd44a9ab39f499f836]: Words in s. 259IC(8) 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(2)

[^key-354a09be3980ce1ec245b82a1dfc2aef]: Words in s. 413(3)(b) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 6(2)(b)

[^key-3689c8be61ee08a056c702256f3d5a8e]: Sch. 7A para. 61(2) substituted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(18)(21)

[^key-3710355d3e5c6d995b8949a56dae50a0]: S. 371UD omitted (with effect in accordance with s. 36(3)-(5) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 36(1)

[^key-3725fd715f5a95ebb75206c19feb5334]: Sch. 7A para. 56(5A) 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. 24(5)

[^key-37abf4bef0fe728c5447ff3b09c8c558]: Word in s. 160(1)(c) 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. 17(a)

[^key-37dcb379bad42b0e487b7a0c8fd4b7e1]: S. 371SD(5A) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 16(3), 32(1)

[^key-37fa3631fa7d15b764f3f045b89c9761]: Sch. 7A para. 12(2) applied (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 23(3)

[^key-38a4bb79c08c128dc3a8b37809e329e2]: Sch. 11 Pt. 7 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. 24

[^key-38d286d65c09640915489f1d3ff568e7]: Words in s. 154 heading substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(5)(a), 12

[^key-39483b88db5e7b01365c0ed710b71fe4]: S. 259ID 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. 12(4)

[^key-394e9197a81d7777c69a8585ed693739]: S. 407(1)(ga) 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. 5(3)

[^key-3979b09122da12a1036cf30e789065de]: Ss. 166-171 excluded (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 542(2), 1184(1) (with Sch. 2)

[^key-3aa824a2b82a76d7e5ede5744e9b3eba]: Words in s. 122(2) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(8) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-3b10f8c5776e30d9ab9be203f0222270]: Words in s. 85A(1)(a) 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)(a)

[^key-3b3b6ecfc99e96ef4dd1bfb7a43e06f4]: Words in s. 164(2) omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 30(4)(c)(ii), 32(1) (with Sch. 6 para. 32(3))

[^key-3b81fb6a27d09f4b2be7b45b9284fb99]: S. 85A inserted (with effect in accordance with Sch. 11 para. 4(2)(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 11 para. 4(1)

[^key-3bc7c5e55c767b66b3371a7690268fb7]: S. 148 applied by 2009 c. 4, s. 445(3A) (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. 133(8) (with Sch. 9 paras. 1-9, 22))

[^key-3c78d6b2fc819fca58f4e70fc287bc8b]: Words in s. 197(5) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(3)(c), 12

[^key-3c8591af7067e697ee85d088f62fd136]: S. 452(4A) inserted (retrospectively) by Finance Act 2019 (c. 1), Sch. 11 paras. 14(3), 24

[^key-3c8c113a2ddbd887070f3b017a472a30]: S. 191(1)(d) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 6(2)(c), 12

[^key-3cabb4175d00d13bd2fc5f3e4c8b1c31]: S. 162B inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 15, 32(1)

[^key-3cb655b81da60a1277d304ff5c4ff08c]: S. 259B(3ZA) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 1

[^key-3d72098d857df25c3a94e5af08fb29f4]: Sch. 7A para. 7A inserted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 17(2)

[^key-3d7700542bba9bd0f6faefaf04d2fbde]: S. 259FA(7A) inserted (with effect in accordance with Sch. 7 para. 19(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 7 para. 4

[^key-3e920905dafeeed60a5a4e030e6d27bf]: Words in s. 371CE(2)(a) 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. 21(2)(a)

[^key-3ea8cf5779b90338287e765969d4cfad]: Sch. 8 para. 9 repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(e); S.I. 2015/1999, art. 2

[^key-3fb06b0a66f972997619cc2828fdaa1a]: Words in s. 116(2)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(2)(a)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-3ff532425d34f97e717a084b67235d4d]: Word in Sch. 7A para. 9(1)(a) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 8 para. 14(2)

[^key-3ff61fc00afd4e89393536854d4d7f34]: S. 363A heading substituted (retrospective to 5.12.2013) by Finance Act 2014 (c. 26), s. 289(5)(c)(6)

[^key-417cb2fc0c232dc11c5518069475b946]: S. 433(12) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 7(4), 23(1)

[^key-41a087881352375049bf06cbcb12e1af]: S. 148A inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 2(1), 32(1)

[^key-41a5e4fc00ebdd0aee73071cd49b26b3]: S. 152 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. 4(1), 12

[^key-4204058755912bc0c122c7c290707797]: S. 154(5) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(5)(e), 12

[^key-42a6d7986be82038043f45c909a6c3ae]: S. 158(4)(d) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 12(b)

[^key-42b683a2d445f2a87ebe1cbc5a4cd393]: Words in s. 434(1)(a) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 8(2), 23(1)

[^key-42b910ecfcce1b2cc0514a6f6134bc15]: S. 413(7)(8) 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(4)

[^key-42bed21740a23369c98d61fdb3961951]: Word in s. 78(1) substituted (15.3.2018) by Finance Act 2018 (c. 3), s. 30(3)(a)

[^key-42c0a95cfb40d36347a74dd81c3da9c0]: S. 259GB(4A)(4B) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 11, 19(4)

[^key-43c76bf246a70d52f1578d91239a4000]: S. 213(3) inserted (with effect in accordance with Sch. 32 para. 16 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 15

[^key-44260a149e284fa4362fc6e787c97338]: Sch. 7A para. 1A and cross-heading inserted (with effect in accordance with s. 61(19) of the amending Act) by Finance Act 2026 (c. 11), s. 61(3)(19)

[^key-44c8685d032a0f347310dec75b2ca8fd]: Words in Sch. 7A para. 7(5) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 11 para. 16(b)

[^key-45091c6d4619864620468bc8b15472d1]: Word in s. 159(1)(c) 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. 16(a)

[^key-45d3d37e5e6e91245efce7b9cca9c5c9]: S. 147(6)(g) and word inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 5 para. 5(1)

[^key-45e745f4000563cdc6ee9fc836997dae]: Words in s. 116(5)(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-46794567c3be10ed787f830c7cab4df6]: Word in s. 193(1)(a) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 9(a)(i), 12

[^key-46db69977a72b34a076062e933c1bc24]: Words in s. 259BC(3) substituted (with effect in accordance with Sch. 7 para. 19(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 7 para. 3

[^key-473dbfd4c23d142880ef297a992bc643]: Words in Sch. 7A para. 29(1)(a) 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(2)(a)

[^key-4766c8160cb8bd4f1aa2df4a51e6e227]: Words in s. 411(2)(f) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 20(3), 23(1)

[^key-47675b17acd081c2f8dc3bbd428e99f2]: Words in s. 371VH(9) omitted (retrospective to 1.1.2013) by virtue of Finance Act 2013 (c. 29), Sch. 47 paras. 8(2), 21

[^key-47953e19cfdfb0919945806b5284805c]: Words in s. 259BD(13) inserted (15.9.2016 retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 7(3), 19(4)

[^key-47c16b068a5c9bb47574575f685b4f12]: S. 159(1)(e) and word 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. 16(b)

[^key-481e08f249953273ff753be776fbc9e9]: Words in s. 174(3) inserted (with effect in accordance with s. 75(5)(6) of the amending Act) by Finance Act 2014 (c. 26), s. 75(2)

[^key-494b78384c4d577e8fdc714edeb7dc68]: Words in s. 118(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4a1f3ad01c610240909ce2462f98556a]: S. 199(8) 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(5)(b), 12

[^key-4c03b38f65abc95c14f25aa3ac5bc4e4]: S. 42 excluded by 2010 c. 4, s. 269DL(8)(a) (as 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. 1)

[^key-4c374b314c45fbefedbdc6cad9741290]: Words in s. 85(3) substituted (with effect in accordance with Sch. 11 para. 5(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 11 para. 5(1)(c)(i)

[^key-4c70e834c9d4d5b0cd620517693d98e3]: S. 112(3A)(3B) inserted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 14(2), 21

[^key-4ca6495ea5650d5648cfe16228e9dc93]: Word in s. 104(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 241

[^key-4cc1a5a8a10520456b24a48753e959d2]: Words in s. 191 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. 5, 12

[^key-4cdee95eeb1f678257b26ca1378a4b8f]: S. 112(3)(b) substituted (with effect in accordance with s. 292(8) of the amending Act) by Finance Act 2014 (c. 26), s. 292(4)

[^key-4d06b954962a8b7ec61d28fb230e1f29]: S. 259KF inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 33

[^key-4d3ad19bd7ce1d5e9c5ac5f2a7865369]: Words in s. 118(10) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(e)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4da2c2e4a5d6941c432b292a4cb3463c]: Word in s. 202(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(8)(b), 12

[^key-4e5f45e007002686969d51ded86a76dc]: Words in s. 118(10) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(e)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4effd043a72bf509c44178388316202f]: Words in s. 118(11) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(f)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4f57028d23fe8c1c0133d9d6b144d0d0]: Word in s. 187A heading 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(3)

[^key-5009f5e99f4e5d8936fcb5b7658da314]: S. 148 applied (with modifications) by 2007 c. 3, s. 917A(6) (as inserted (with effect in accordance with s. 41(2) of the amending Act) by Finance Act 2016 (c. 24), s. 41(1))

[^key-504504a5866615a85dc16704747c0b96]: S. 377 renumbered as s. 502 (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)(d)

[^key-50aae533dfe4e06285f40dfc98bb0caa]: Word in s. 506(2)(d) (previously s. 381(2)(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. 10(4)(e)(iii)

[^key-514f2cea3315d3607fbfe666dfe3ba93]: Words in Sch. 7A para. 20(5) substituted (with effect in accordance with s. 61(20) of the amending Act) by Finance Act 2026 (c. 11), s. 61(14)(b)(20)

[^key-51d5e5d1d9f38185024f292351fb4b32]: Words in Sch. 7A para. 72(1)(a) omitted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 25

[^key-51eccea191f73da4a1c0723afab7f456]: S. 259NEA and cross-heading 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. 20

[^key-522f2420ec45a66458781a3e4df8449d]: S. 1(1)(c) omitted (with effect in accordance with Sch. 10 para. 22(b) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 10(a)

[^key-52c1009102fdb485d12a4de786b3735c]: S. 154(6) 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. 4(5)(g), 12

[^key-530c5fc80f8b2cb7fc534fc6b2115455]: S. 259JD(10)(11) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 13(2)

[^key-536ae1be36faa60397cba7f1252c96d0]: Word in s. 192(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. 7(3)(d), 12

[^key-53827429b2eb6254228f8d4b0367767a]: Word in s. 117(2)(a) 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-53af67ba621179d9d8d3f298dbc36bed]: S. 153A inserted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(3), 12

[^key-53c91060b6648c692ba6d3af3cbc2abd]: Words in Sch. 7A para. 4(5)(a) 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. 20

[^key-540fe11e993192ec1f7dd8fb549e4a13]: Words in s. 259B(3) substituted (with effect in accordance with s. 24(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 24(2)

[^key-54646150ebcf22bbb4836f3031b53374]: Word in s. 506(2)(a) (previously s. 381(2)(a)) 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)(e)(i)

[^key-54f06dcc9b3c9d3dd8d7084b00e7c94a]: Words in s. 43(7) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 233

[^key-54fc86e6f54da181056c150d3ec6dcc8]: Words in s. 259KC(2A) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 22

[^key-556c6b06c429b754a386afc5649883bb]: S. 118(11) amendment to earlier affecting provision 2014 c. 14 Sch. 4 para. 171(3) (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 14(b), 15

[^key-55d5e6c664681eedc20d085c98cd2bfb]: Words in s. 201(5)(a) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(7)(a)(i), 12

[^key-5605da2b70d073213a088c1daf8f8399]: S. 1(1)(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 10(b)

[^key-560cc79ad79537bb49eccf39167153ac]: Words in s. 259EC(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. 10(2)

[^key-564371986a49fc8ebe95c5419470b256]: S. 414(3)(b) excluded by S.I. 2006/3296, reg. 22(2) (as inserted (29.12.2017) by The Corporate Interest Restriction (Consequential Amendments) Regulations 2017 (S.I. 2017/1227), regs. 1, 3(2))

[^key-569aec5c576e8c73f9e13d4f59d3df15]: Sch. 8 paras. 30, 31 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-56d6c3f691a209eedbcd8fc486a73a6e]: Words in s. 452(1)(b) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 7 para. 11(2)

[^key-579d0b942c54af5c5e522c91b66d855e]: Word in s. 121(2)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(7) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-57adf89a5d25c960ad764fb52b27e948]: S. 157(1)(e) and word 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. 15(b)

[^key-592d1898b9d3111e074b881bbc58b7ad]: S. 259B(5) inserted (with effect in accordance with Sch. 7 para. 19(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 7 para. 2(b)

[^key-5931e34632e0d675279e733b1aca29b3]: Words in s. 163 heading substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 13(4)(a), 32(1)

[^key-593c80759855e0031b19d8656c8c2b6d]: Ss. 363A(1)-(2B) substituted for s. 363A(1)(2) (retrospective to 5.12.2013) by Finance Act 2014 (c. 26), s. 289(2)(6)

[^key-5951147a711d375032bb6b45c394a1ba]: Sch. 7A para. 8(5)-(5C) substituted for Sch. 7A para. 8(5) (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(3)

[^key-5967fa27b3cac9c6648a84efc2b7ccf7]: Words in s. 86(1) omitted (with effect in accordance with Sch. 11 para. 6(2) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 11 para. 6(1)(a)

[^key-59b49108fdb855a2f92eb88bccbb6532]: Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 4, 21(4))

[^key-59df30c5b27955797bf1da065d11c7e5]: Words in s. 199(5) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(5)(a), 12

[^key-59f596665ccd42a22aff1cea66db3903]: Word in s. 157(1)(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 11(a)

[^key-5a6ac810d09734c042a62c7da5f9ecce]: Words in s. 413(4)(b) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 6(3)(b)

[^key-5ac7bf9f5e2bf90b7c557d52ab3d8856]: Pt. 4 Chs. 1 and 3-6 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 9 paras. 3, 4

[^key-5af52d45c9e79b6213aba244d023814d]: Words in s. 197(2) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(3)(a)(ii), 12

[^key-5b0c4e55571a7d5ed6c7a02b2c024c42]: S. 1(1)(f)(g) 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. 13(b)

[^key-5b1530be29603db96759efa325bdad70]: S. 387(3A) inserted (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 3(3)

[^key-5b2637831196dc44e9c9dc36e1a52731]: Ss. 71A, 71B and cross-heading inserted (with effect in accordance with s. 30(5)(7) of the amending Act) by Finance Act 2018 (c. 3), s. 30(2)

[^key-5be0bda0dc1b751c84aca26c4c8a8a68]: Words in s. 454A(2) 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. 18(4)

[^key-5cb9d00c12f6fa5dbd97b73931de88fe]: Words in Sch. 7A para. 70(1) substituted (with effect in accordance with Sch. 8 para. 25 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 15(2)

[^key-5d02cd5200b7d69f2728d0bc767816d9]: S. 192(1)(a) 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. 7(3)(b), 12

[^key-5d68e803211cf12c79f4879090c94942]: Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (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. 34(3) (with Sch. 9 paras. 1-9, 22))

[^key-5e29f9a8ed8bd86322c6ac92c433365c]: S. 371SKA 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. 180

[^key-5e32b0cf756b87ab6d9659bc06e28c18]: Sch. 7A para. 56(2) omitted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 24(4)

[^key-5e48b4a5bd646b98f84af07049abf403]: S. 259K(4B) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 20

[^key-5f917e7ae93becfde8cce0b18cff6d17]: Word in s. 414(3)(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. 10

[^key-5fb9b945ba0c49bb06cfcc2c2d80c251]: Sch. 7A para. 44(1A) inserted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(16)(21)

[^key-5fc4405755e6cf63e4b520098d8827c2]: S. 371UBA 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. 10

[^key-6074c1b4045548021d9f41c097114c49]: Word in s. 198(2)(a) 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)(c)(ii), 12

[^key-608a7a6d8c95c1a706178ca6d9b97144]: S. 124(5) inserted (with application in accordance with s. 27(3) of the amending Act) by Finance Act 2022 (c. 3), s. 27(2)

[^key-60a3eaee44abd5f116f1db355e0e16bd]: S. 436(5)(a) substituted for s. 436(5)(a)(b) (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. 15(2)

[^key-60c62036e8b88098ab8f3f11dd75fb8c]: S. 154(5A)(5B) 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)(f), 12

[^key-60e94cc64104ba567727923101783a28]: Sch. 7A para. 7(5)(b) substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 11 para. 16(a)

[^key-623d9025c315d092c73756b2fe46a0f4]: S. 415(1)(b) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 33(2), 35 (with Sch. 5 para. 36)

[^key-625c1120dea28929b176121313485020]: S. 259CB(4) modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 45(3)

[^key-6266945b9f809381314bb14f37367585]: S. 72(2)(b) and word omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 234

[^key-629ada2c8a18d82affe2c0e203fa8e18]: Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)

[^key-63ea166c2459736eea91e44bc44cb15b]: Words in s. 158(2) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(9)(a), 12

[^key-64b751f073b5fa47cfc7adbf6a6043da]: Words in s. 475(1)(b) omitted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 19(2)

[^key-64cca77e93b11c0e86d45bfe5716e816]: S. 42(5) inserted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 12, 21

[^key-64f9f0f7786160548ccf17641d07d520]: Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

[^key-6516a2ce0b99eae3cb39080ef94b1af7]: Words in s. 171(3)(a) inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 6

[^key-65bf8534ddeefb319b865a3b19c516a3]: Word in s. 160(1)(d) omitted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 3 para. 6(4)(a)

[^key-662cf106e321c64e27ee31be71b94b34]: S. 259GB(1A) inserted (retrospectively) by Finance (No. 2) Act 2017 (c. 32), s. 24(7)(13)

[^key-6632050e39ea9f49297941a57f5a79d9]: Words in s. 156(1)(e) 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. 178(a)

[^key-663db679b81f01aee0cbe4d0932a2260]: Sch. 11 Pt. 4A inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 17

[^key-66926dc3340d29788c54fa69a57f72e4]: S. 148 applied by 2009 c. 4, s. 849AB(9) (as inserted (with application in accordance with s. 21(3) of the amending Act) by Finance Act 2018 (c. 3), s. 21(2))

[^key-66c31c73e6b22a19852344008c349fdc]: Words in s. 193(1) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 9(a)(iii), 12

[^key-66cd34a7242ddb9cf7f91c0775244cb9]: Words in s. 96(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 235(c)

[^key-66dbc13f9f564b9a8e598889267a3ea5]: Word in s. 6(2) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 68(2)(a)

[^key-676665fcc0ede738191e4c31e5901073]: S. 116(7A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(2)(d) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6794f7ee33b7dc90b758a7fc92201f8e]: Words in s. 191(1)(a) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 6(2)(a)(ii), 12

[^key-67f238c7cce344717df0f2ec17fdb46b]: S. 372 renumbered as s. 499 (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)(a)

[^key-6853fdcc7fc3d4659db50134b60dc61f]: S. 147(6)(f) 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-6931405bb1b97e1b1a28008b524c4bd3]: Words in s. 120(6) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(6) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-69e0d118c41766147415a824d842b12f]: Words in s. 371RE(6) 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(d)

[^key-6a1e707101cc4a7e049316cbb285718f]: S. 170(1)(za) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 2(4)(a), 32(1)

[^key-6b45c62544282d94e00d6ddaa5d18708]: Words in s. 371RA(2) substituted (with effect in accordance with s. 20(5)(6) of the amending Act) by Finance Act 2019 (c. 1), s. 20(3)

[^key-6d5a03cd5332fd37c1195ff053ed4f3c]: Sch. 7A para. 56(1)(b) 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. 24(2)

[^key-6e84e857c657b0863ca4f82316520381]: Word in s. 191(1)(a) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 6(2)(a)(i), 12

[^key-6ec750029f8256dc964aeaf6ff5d641b]: S. 259FA(4A) inserted (retrospectively) by Finance (No. 2) Act 2017 (c. 32), s. 24(6)(13)

[^key-6ee88a81250de7ce256a83e50cf91d2e]: S. 157(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-6f2caf853c8af3c3e6eae2f36c5cc372]: Pt. 6A Ch. 12A inserted (with effect in accordance with Sch. 7 para. 40 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 15(3)

[^key-6fab8a7ff5bc08180d2e1cd1f1f9eec9]: Act modified (17.12.2020) by Taxation (Post-transition Period) Act 2020 (c. 26), Sch. 4 (with Sch. 2 para. 7(7)-(9)) (as amended (2.12.2025) by Finance Act 2026 (c. 11), s. 51(5)-(7))

[^key-6fc9c69cf5b16aec29c4628a532e92b0]: Words in s. 371SL(2)(a) 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. 181(a)

[^key-6fdcd4aced0e901a13f404a771b973c2]: Words in s. 85(1) substituted (with effect in accordance with Sch. 11 para. 5(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 11 para. 5(1)(a)

[^key-7012a4a7753cad0aefdd7e0309bbba1d]: S. 259CC(7)-(12) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 8, 19(4)

[^key-7039c3b4fcfdfaad7bfbda38b8953d99]: S. 412(1)(ab) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 21(2)(b), 23(1)

[^key-705548f1fb5a6689f8610db425038ad4]: Sch. 8 para. 52 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-70c1e57bacbbd8b1447d60f893cba7e9]: S. 371BC(4) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 2 para. 2(3)

[^key-71dffa48afe1def19c96cf3a7c047ef4]: Words in s. 413(4)(a) substituted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 6(3)(a)

[^key-7212a75fbd2ac0f588e87b4ae51d6e3c]: Words 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)(i), 12

[^key-72ef084a535cb9ac53038ca941fc585c]: Words in s. 412(1)(b) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 21(2)(c), 23(1)

[^key-7314b7869b3a2f51d4bb54781688e6d5]: Sch. 7A para. 20(3)(za) inserted (with effect in accordance with s. 61(20) of the amending Act) by Finance Act 2026 (c. 11), s. 61(14)(a)(i)(20)

[^key-734621af1c8f52a4cb430f87a337da51]: S. 259EB(1A) inserted (retrospectively) by Finance (No. 2) Act 2017 (c. 32), s. 24(5)(13)

[^key-73983329f308c1f0610b810c24f5e731]: S. 49B inserted (with effect in accordance with s. 292(9)(10) of the amending Act) by Finance Act 2014 (c. 26), s. 292(7)

[^key-743877f32fb292da0d5760c6229421cd]: S. 371CEA 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. 21(3)

[^key-74ee37ca3a2efbbd6a8dd9d64555d54e]: Words in Sch. 11 Pt. 1 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 244

[^key-74f506994a5dc565fe3a428f64ca75de]: S. 259NC applied by 2010 c. 4, s. 356OT(6) (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-751bed07baf142fc15ec1912e4e97cd6]: S. 259KA(8) 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. 21(3)

[^key-75266ed3ac3cf3006acf61ec4c62bf1e]: Words in s. 393(5)(a) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 19, 23(1)

[^key-75ebbdba41f436c61107375dc62c1dac]: Words in s. 412(6)(a) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 21(3)(a), 23(1)

[^key-769ce38da61d14265b9906fe8793df36]: Sch. 7A para. 56(3) omitted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 24(4)

[^key-76ac88f4aa609a207594c93eac952bdf]: S. 259FB(5)(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. 11(2)

[^key-778ac8d1ebcbc2730178829e8ec3b1e9]: Word in s. 159(1)(d) inserted (with effect in accordance with s. 20(12) of the amending Act) by Finance Act 2025 (c. 8), s. 20(8)(a)(12)

[^key-7798bb2cd8c62d6dc4a79cb6d3c16a99]: Words in s. 413(3)(d)(i) substituted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 8(2)(a)

[^key-77a100823d55cff024d81c22d8407154]: S. 130A inserted (with effect in accordance with s. 72(2) of the amending Act) by Finance Act 2011 (c. 11), s. 72(1)

[^key-787671fb901787da61fca18f84562880]: S. 371IE 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. 22(2)

[^key-78aed0e5c669d5a968eeff981cc26a2d]: Words in s. 78(1) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 30(3)(b)

[^key-78dc29ce402bab83989e95ce735590d6]: S. 151(3)(4) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 3, 32(1)