Taxation (International and Other Provisions) Act 2010

[^key-79412a38cd715ff6d2152f8e8e2c23d1]: Words in s. 371VG(4)(b) omitted (retrospective to 1.1.2013) by virtue of Finance Act 2013 (c. 29), Sch. 47 paras. 7(3), 21

[^key-7969c8771e5b3770bdb9e1a11f5660ee]: S. 259KC(2A) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 16(2), 19(4)

[^key-7981e3f53dc35c8c31b965772dca74e8]: Sch. 8 para. 38 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-79dd104d3e3aa499d2a65f6591cafc71]: S. 259KD inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 17, 19(4)

[^key-7a09661f80b9e931941075da77eaf71b]: Words in s. 429(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. 13(3)

[^key-7a31bc03fa4527b23e0c574ce6f237c5]: Words in s. 494(1) inserted (with effect in accordance with Sch. 14 para. 6 of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 5(b)

[^key-7abd07eca81415beb2a5a509b78beda8]: S. 371RD applied by 2009 c. 4, s. 931E(5)(6) (as substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 31 (with Sch. 20 para. 53))

[^key-7b049a94ce4f5f61325bd811779f8cd2]: S. 371BH modified (with effect in accordance with reg. 2(2) of the amending S.I.) by The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012 (S.I. 2012/3044), regs. 1(1), 5

[^key-7b8d3edb6ea7aa32259b1ca088a1bc43]: Words in s. 191(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. 6(2)(b)(ii), 12

[^key-7bbbbf951b0f7a0802c7b44f95594c26]: S. 411(1)(e)(iii) substituted (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 4(2)

[^key-7bcd9343464b18214fb1bcca22e2b3fb]: S. 424A inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 9

[^key-7ce4fff8e022a4d502fa19075ed081a3]: Words in s. 198(3) 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(4)(e), 12

[^key-7db0c4339cd5e4fe6bc7edf0ed3f8c9f]: S. 170(1A) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 2(4)(b), 32(1)

[^key-7dbf0ec84d45659bd0abbb7059277047]: S. 161 substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 13(1), 32(1)

[^key-7dec30049cab1a79133915bb71890f44]: Words in s. 123 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 5(a)

[^key-7dfede2226d55e1b13d3f0ec81d12dec]: Sch. 7A para. 4(1) substituted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(5)(a)(21)

[^key-7f2df48951c94eed54d73710d08fce1a]: Word in s. 504(1)(2) 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(5)

[^key-7f5890953b7c6e548f5553afb1a10f38]: Word in s. 371RE(4) 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(b)

[^key-7f7a32f32806a615248986d3d4cba242]: Sch. 7A para. 7(6)(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(8)(b)(21)

[^key-815beda95bfb765b6595430ff4ebb26f]: S. 371FA(1) excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Controlled Foreign Companies (Excluded Banking Business Profits) Regulations 2012 (S.I. 2012/3041), regs. 1(2), 3(2)

[^key-819509e4419fae837694f19447c23a6f]: Word in s. 174(4) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(4)(d)(i), 32(1) (with Sch. 6 para. 32(3))

[^key-81b55b8cded42437b162134c31c2325f]: S. 153B inserted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(4), 12

[^key-81f0e7822f05716a22c1110531e2559b]: Words in s. 452(4) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 14(2)

[^key-821073430bf238799cc52bc7ca28c052]: S. 384(3A) inserted (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 2(3)

[^key-827396dad6773173553b5e8b549ba1f6]: Words in s. 371SKA(3) substituted (with effect in accordance with s. 30(17)-(19) of the amending Act) by Finance Act 2022 (c. 3), s. 30(16)

[^key-8394804e134852d007acda13e85c0b86]: Words in s. 363A(3) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 46 para. 146

[^key-8415f5d6719855f741a9aaa24f5fe43b]: Words in s. 179(3)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 42(4)(b)

[^key-842f393c23a34221b60891727a3474fe]: S. 429(6) 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. 13(5)

[^key-843bef66b18963198267badbe1b828f6]: Sch. 7A 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. 2 (with Sch. 5 para. 28)

[^key-8447f5cc1f95673ff2eac2bf215a3f1b]: S. 411(2)(h) 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. 6(3)

[^key-84aef9ef30a61ab698a0a9bdc47cdfee]: Words in s. 118(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-84bb3df9f66c74642103196af56d4afc]: Word in s. 506(2)(b) (previously s. 381(2)(b)) 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)(ii)

[^key-85482eb1e0a743956a6f5e8a1df72a70]: Ss. 371IB(9A)-(9D) inserted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 19, 21

[^key-8549cc37654bf5f63020dff266b5dc12]: Pt. 4A inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)

[^key-854c194224daed6884a08b4beb2d2f24]: Words in Sch. 7A para. 9 cross-heading substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 14(4)

[^key-859a4c75535287b8498f80c61354e9f6]: S. 384(3)(c) substituted (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 2(2)

[^key-859e3e2f8ddb12a53498b2af3450a656]: S. 373 renumbered as s. 500 (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)(b)

[^key-859f0f110ff26801e921213b8de075a8]: Word 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)(ii)

[^key-85b63bfa111e5a336dcd2bd640673faa]: Pt. 11: the existing Pt. 10 renumbered as Pt. 11 (except for ss. 375, 376 which are repealed) and the existing ss. 372-374, 377-382 renumbered as ss. 499-507 (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. 10(1)(2)(a)(3) (with Sch. 5 paras. 27, 32-34)

[^key-85bfec6b97066dd95a430d478fe309ce]: Word in s. 164(2) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(4)(c)(i), 32(1) (with Sch. 6 para. 32(3))

[^key-85d76a70afb5b36a5f572b4e18f6a679]: Words in s. 96(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 235(b)

[^key-865a77deb87d00070ba28f73318571cd]: Words in s. 371IF Step 5 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. 179

[^key-86627cb0ec3fee2d1d40cedfa6f8d99b]: Words in s. 116(6)(a)(i) 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-86a4e286b1225a8d5d0c6aec77dc4d23]: Words in s. 157(1)(a) inserted (18.3.2026 for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 2(2), 32(1)

[^key-86bc6ba3a0c3dce8c87932b7ef1820e1]: Word in s. 192(1) 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)(a)(ii), 12

[^key-86e1a9a9049e54fd830128e317b07cca]: Words in s. 259IC(4) substituted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 12(2)

[^key-8790a6800edd2550c896376f5bb1e939]: S. 148 applied by 2010 c. 8, s. 882(5D) (as inserted (with effect in accordance with s. 52(5) of the amending Act) by Finance Act 2016 (c. 24), s. 52(2))

[^key-88a9a7b9e3a66b930607ee0ed7c6f17a]: S. 157(3) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 14(2), 32(1)

[^key-88ee3ec1c4af200e857a2fd2bbdf107a]: Words 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)(i), 12

[^key-8903561772b250fb168a3b1a98a7d8c4]: S. 433(5)(ca)(cb) inserted (retrospectively) by Finance Act 2019 (c. 1), Sch. 11 paras. 12, 24

[^key-896c89705557998175bf04ac938601ba]: S. 112(8) inserted (with effect in accordance with s. 292(8) of the amending Act) by Finance Act 2014 (c. 26), s. 292(5)

[^key-8990208efcb48f09be1716565a914e09]: Words in s. 197(4) 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)(b)(ii), 12

[^key-89b71708ac4d26a935c7ebf1b303fd54]: Word in s. 156(1)(f) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 178(b)

[^key-89ecaa45b3afe2a8903e5a498bfbdd53]: Sch. A1 inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(2)

[^key-8aaa8e59a4cc9ed213c54ad2fa4af3ab]: S. 412(3A) inserted (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 5

[^key-8cb26d880d5135614c8971a14a96c32a]: Words in s. 416(2A) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 14(4)(b), 16; S.I. 2024/286, reg. 2

[^key-8cf083ddf1957253ff46889c0458e144]: Word in s. 193(4)(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(d)(i), 12

[^key-8cfec8c7e7d039fb7de728f9e159cab8]: Words in s. 259ED(9) 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(4)

[^key-8e100dccf8c11ce9f12828a2aa6787a1]: S. 1(1)(d) repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)(a)

[^key-8e22ee2c6438bca818ef7268d08fb523]: Word in s. 158(4)(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 12(a)

[^key-8e7d040956bd6d46f83980206d00fe12]: S. 411(2)(d)(iii) substituted (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 4(3)

[^key-8e846833b95d86ce5d2df5430ee9929c]: S. 259KB(4A) inserted (with effect in accordance with Sch. 7 para. 19(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 7 para. 6

[^key-8f6f046c07f28600df0c69faaa1c50a3]: Word in s. 1(1)(e) inserted (retrospective to 5.12.2013) by Finance Act 2014 (c. 26), s. 289(5)(a)(6)

[^key-906ea403253df68f7430d22bfeb82e26]: Word in Pt. 8 heading inserted (retrospective to 5.12.2013) by Finance Act 2014 (c. 26), s. 289(5)(b)(6)

[^key-90e2fbee0284cb792ae9bbddc25c37e9]: S. 191(2)-(4) 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(3), 12

[^key-918e21f36cd4a6ee98c5c29a9df99af8]: S. 187A and cross-heading inserted (with effect in accordance with s. 75(5)(6) of the amending Act) by Finance Act 2014 (c. 26), s. 75(4)

[^key-91dc0ca7f769e7440896dcc6bc953d9a]: S. 436(10A) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 9(3), 23(1)

[^key-92060c4c2febe76312e4cb83dae8f6f0]: S. 157(1)(f) and word omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(7)(b)(12)

[^key-92130c94506a59b1d0247f3d972e620f]: Pt. 9A Ch. 4 applied (with modifications) by 2009 c. 4, s. 18HB (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-922b95123b81a6516470a1f39c676966]: Words in s. 494(1) inserted (retrospectively) by Finance Act 2019 (c. 1), Sch. 11 paras. 20, 24

[^key-924b24ad2e886a2d28a38835956f693d]: S. 259HC substituted (with effect in accordance with s. 19(5)(6) of the amending Act) by Finance Act 2019 (c. 1), s. 19(3)

[^key-925322e202b713e3f542c74669918d59]: S. 259CB(8) modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 45(3)

[^key-92ad108d7e4691b51265a2633806fb2e]: S. 171(2A) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 40

[^key-930a93b69802c4dd8f930a761d9e5bab]: Words in Sch. 7A para. 29(1)(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(15)(a)(21)

[^key-932192a403d49b4c7c4e92bda44b4e59]: Words in s. 371ED(1) omitted (retrospective to 1.1.2013) by virtue of Finance Act 2013 (c. 29), Sch. 47 paras. 3, 21

[^key-933c67e5e03e222aad13336ca8390e0f]: S. 382 renumbered as s. 507 (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)(i)

[^key-935e67dae178ffe21c0a789fec9d3df2]: 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(b)

[^key-949f45e0647fc0ec8f71371412fc194a]: S. 411(4) omitted (retrospectively) by virtue of Finance Act 2019 (c. 1), Sch. 11 paras. 19, 24

[^key-9552ae62d2ed49590bbadec40cbc8774]: S. 259ICA inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 12(3)

[^key-9623e64c336730383cba2bfc826453d8]: S. 181(4) substituted for s. 181(4)(5) (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(2)(c), 12

[^key-9683581b06c65b062e5646e0f3320e5c]: S. 259CC(2)(b) substituted (retrospectively) by Finance (No. 2) Act 2017 (c. 32), s. 24(3)(13)

[^key-96a698e0e59bc84f0282d423ab281d8b]: Words in s. 42(4) substituted (with effect in accordance with s. 292(9)(10) of the amending Act) by Finance Act 2014 (c. 26), s. 292(6)

[^key-96cb0b61e86db9cdcb920ce3add1c381]: Words in s. 371SR heading substituted (with effect in accordance with s. 31(6) of the amending Act) by Finance Act 2018 (c. 3), s. 31(5)(b)

[^key-97dfa707cfae5724150b29d468a0533d]: Words in s. 123 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 5(b)

[^key-980349c6bec88f8b0b23905ea62cf50e]: Words in s. 203(9) 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)(d)(ii), 12

[^key-9ab40c854d647899c2ad8940315f7d7e]: Sch. 7A para. 29(4) substituted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(15)(b)(21)

[^key-9b5524ea9acb1cf39e9674578de08e71]: S. 415(1A) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 33(3), 35 (with Sch. 5 para. 36)

[^key-9bd5d65b1a367f381c747382758fda0a]: Sch. 7 para. 113 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 48(3)

[^key-9bf75f2cfe6209e0b08bd4476b925d3e]: S. 112(4)(aa) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 30(4)

[^key-9c72d1898212458f73e83f4683045137]: Word in s. 192A(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. 8(b), 12

[^key-9ce0bc15ae8992d504bdf6a3208c3eca]: S. 173A inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 29(2), 32(1) (with Sch. 6 para. 32(3))

[^key-9d0b4d1738510e2bc8745b2f41f87537]: Sch. 7A para. 7(1)-(3) substituted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(8)(a)(21)

[^key-9d6a6d335753dc081eac21385fc5abe2]: Pt. 6 omitted (with effect in relation to accounting periods beginning on or after 1.1.2017 in accordance with Sch. 10 para. 22 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 15; and ss. 257, 257 so far as continuing to have effect are amended (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 paras. 41, 42

[^key-9d6f95fe0e7aff398c42b90006374ba2]: Sch. 7A para. 20(3)(ca) inserted (with effect in accordance with s. 61(20) of the amending Act) by Finance Act 2026 (c. 11), s. 61(14)(a)(iii)(20)

[^key-9d82c5188b931dc4ad03b15fa4d85289]: S. 259GB(2A)-(2C) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 28

[^key-9da96e862b6540c3a10e5193a600893a]: Words in s. 203(9) 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)(d)(i), 12

[^key-9e27f1154d21a14cbd5f3143cd476b3c]: S. 259DB(7) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 9, 19(4)

[^key-9eb31d64218845daf5df955936bb9203]: Words in s. 407(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. 14(4)(a), 16; S.I. 2024/286, reg. 2

[^key-9f7c4d45fed17bd5c7cde2d74bd557cd]: S. 371VIA inserted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 9, 21

[^key-9fe14460ccad231516c83b0a0b9900cf]: Words in s. 433(1)(c) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 7(2), 23(1)

[^key-a0099fdb8e8623a0a9a54348e8bedeb1]: S. 387(3)(c) substituted (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 3(2)

[^key-a075dab12be648e77e34bb7ad6404e2c]: Word in s. 174 heading inserted (retrospectively) by Finance Act 2026 (c. 11), Sch. 6 para. 19(1)(a)(3)

[^key-a0fd519fe0204733708ec1c20bde44b9]: Sch. 7A para. 10(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(11)(b)(21)

[^key-a157b8e348a637a563927c4377164618]: Words in Sch. 7A para. 4(4) inserted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(5)(b)(21)

[^key-a1742fde9d6606c65e4f913e3062146c]: Words in s. 423(4) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 7(4)

[^key-a1af3e756c1c51e19538cace2d4c6c76]: S. 426(3)(ab) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 10(2)(b)

[^key-a213cd3bc1378593df9c7c0f9a25c610]: Pt. 6A Ch. 13A 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(3)

[^key-a24562386497f1a28071e5fe0aa64060]: S. 158(3) omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 13(3)(b), 32(1)

[^key-a255cbaffe5ad7e0e729139667db52c5]: 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(a)

[^key-a2aa24015e49a1883da100b93b06959d]: S. 102 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 239

[^key-a37f9d869ce4fe2aa58bfe970258ca1b]: Word in s. 160(1)(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 14(a)

[^key-a3d74211ac493c511d82a164aced9ddd]: Word in s. 506(2)(h) (previously s. 381(2)(h)) 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)(v)

[^key-a3d7b6b103761f77eec0154d8529c019]: S. 162 omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 13(2), 32(1)

[^key-a3f7856fcc250773d82123088e5161b4]: Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

[^key-a44e282239b5c868d9d1c27ba4c975df]: S. 148 applied by 2005 c. 5, s. 172F(2B) (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. 121(6) (with Sch. 9 paras. 1-9, 22))

[^key-a44eee19bcd87bc2e520808d0b58c9dd]: Words in Sch. 11 Pt. 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. 28(2)

[^key-a48553b52771d28892c270d0f54555b9]: S. 201(7)-(9) 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(7)(b), 12

[^key-a4d2560ffca3bd3a383386a4abe26f40]: Words in s. 506(2)(g) (previously s. 381(2)(g)) 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)(iv)

[^key-a5a650c44ab7d70114f32747f8d30832]: Word in s. 160(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. 4(9)(c), 12

[^key-a5bc93dd11ee1639e4a2bd3dcc2490f1]: Words in Sch. 7A para. 6(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(7)(a)(21)

[^key-a5ee2eb8ae54777a9bc2a7ca3a4b5005]: S. 197(8) substituted for s. 197(8)-(10) (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(3)(f), 12

[^key-a60cd107ea302d5982df902e3a2f5c2d]: Words in s. 201(5)(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. 11(7)(a)(ii), 12

[^key-a6bf6ccf5a71c37f7146721467668e6b]: S. 181(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. 11(2)(b)(i), 12

[^key-a72457c0b0bc6f0cd4b6f8e7e59da467]: Word in s. 116(3)(f)(ii) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(2)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a764bd4c8bfe7d6f04a969f989dc9635]: S. 436(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. 15(3)

[^key-a7b6f5ad7d195a8c9620c80f2f649b9a]: S. 192(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. 7(5), 12

[^key-a7dc2a1bc26b9ac8f077771cebe0d4cb]: S. 143 applied (with modifications) (coming into force in accordance with s. 218(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 36 para. 16(6)

[^key-a8392d6b41f40b7f03547df65b3101ba]: Words in s. 371IH(10)(c) substituted (with effect in accordance with s. 294(2) of the amending Act) by Finance Act 2014 (c. 26), s. 294(1)

[^key-a83da08be9e0bab34b6a880b35036bba]: Words in s. 96(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 235(a)

[^key-a90ed3cc5e9c3cc30c39fa56b2692034]: S. 85(2) 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)(b)

[^key-a97c01a920973d0f3ef0ff9e932cd2ad]: S. 192(1)(b) 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)(c), 12

[^key-ab2ac1bab4f6941b72975c8799b2bb6f]: Words in s. 371BC(3) 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(2)

[^key-ab3a196e929ba50af5209a932ffbc2b0]: S. 447(6) 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. 17

[^key-ab87b62b0d6ee3f4388b00f9742b59c6]: Sch. 7A para. 20(5A)(5B) inserted (with effect in accordance with Sch. 11 para. 26 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 18

[^key-ab90131e881a65d20dbb2b87e65c97bf]: S. 43 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 27, 31, 37

[^key-ad31939d77ca59583adb4b513b391b5c]: S. 34(4) inserted (with effect in accordance with s. 292(8) of the amending Act) by Finance Act 2014 (c. 26), s. 292(3)

[^key-ad51eed554e9bd1014639e93513253b6]: Words in s. 103(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 240(2)

[^key-ad663458ab5da46752ade50cc820774d]: S. 34(1)(b) substituted (with effect in accordance with s. 292(8) of the amending Act) by Finance Act 2014 (c. 26), s. 292(2)

[^key-ada57f8f06cd1485a75fe614852deebb]: S. 118(2)(b) amendment to earlier affecting provision 2014 c. 14 Sch. 4 para. 171(2) (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 14(a), 15

[^key-aeb827b0ebef3fa7eeb50c88b9c0928f]: Words in Sch. 7A para. 29(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. 22(2)(b)

[^key-af29f27cb981ef0a54a10422479aae96]: Words in Sch. 7A para. 56(9) 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(6)(b)

[^key-afb9e6e2e356e82c45adfae134a29f04]: Words in s. 203(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(9)(a), 12

[^key-b047582f8612166907384d37095c8197]: Words in s. 435(2)(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. 14(3)(b)

[^key-b06751e22c4bee57f0813bc4aff358d4]: Pt. 10 excluded by 2010 c. 4, s. 938V(d) (as 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. 9)

[^key-b11d1a1abfd4db201bbc2605bfae2ded]: Word in s. 191(5) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 6(4)(a), 12

[^key-b14d6505ac7a33f654e3ece0066719b3]: Words in s. 407(1)(b) inserted (for periods of account ending on or after 31.12.2021) by Finance Act 2026 (c. 11), s. 62(1)(a)(2) (with s. 62(3))

[^key-b16a395c9c0145d8dd4c7120e90194f9]: S. 154(7) 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-b1bdd540ed8f4d7580f1e5010d91f416]: Pt. 9A Ch. 7 applied (with modifications) by 2009 c. 4, s. 18HD (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-b1f6de8b1a1a7509a97da29622724e13]: S. 259NDA and cross-heading inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 29

[^key-b1fd67ce4c91b4836e64da3d7b00b087]: S. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 237

[^key-b21924db42deff2fc2eec92972c9c7dd]: Words in s. 426(3) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 10(2)(a)

[^key-b2649549c0b6920c99a3c018795231fb]: S. 159(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-b2e83b5d3597abfd2c44c1e49faf0c64]: Words in s. 55(5) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 177(b)

[^key-b369167b22760adc6cab1c6f1d881519]: Sch. 11 Pt. 5 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)(c)

[^key-b377062b110a20abe635fc288dd895b8]: S. 259N(4) omitted (with effect in accordance with s. 19(8)(9) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 19(4)(b)

[^key-b3ff2dea2670bac6223b92a8de77b669]: Words in s. 192A(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. 8(a), 12

[^key-b42b46be10fe13dbf688579aed5d5815]: Words in s. 191(5) inserted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 6(4)(c), 12

[^key-b460471a1996e198ddffaaec73d04a9a]: S. 464(2)-(11) applied by 2005 c. 5, s. 608U(3)(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-b4fec0c46a2073bedfdf6b42c374b420]: Words in s. 62(5)(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(3)

[^key-b50ce68ca9bbe4eaebae079cc87176d6]: S. 259B(3A) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 2(a), 19(4)

[^key-b562600ab7d9ca451051d645d01616a5]: Words in s. 413(3)(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(2)(a)

[^key-b56467de3dfddcb189ebe08301c0e2f0]: S. 259HB(2A) inserted (with effect in accordance with Sch. 7 para. 19(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 7 para. 12

[^key-b583bdba73c93a86542f12d8ed1de290]: S. 407(1A) inserted (for periods of account ending on or after 31.12.2021) by Finance Act 2026 (c. 11), s. 62(1)(b)(2) (with s. 62(3))

[^key-b59ca720705d605993d0b56f274cb111]: Words in s. 371CG(4) 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)(c)

[^key-b647ab7dbc876a622f5fd619e1f44415]: Words in Sch. 7A para. 20(3)(c) inserted (with effect in accordance with s. 61(20) of the amending Act) by Finance Act 2026 (c. 11), s. 61(14)(a)(ii)(20)

[^key-b67806dde58fc54da0e66afca2b8a414]: Word in s. 371RE(1) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of 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(a)

[^key-b6c67fb0e3548a11a5783c051ca30e68]: S. 160(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. 17(b)

[^key-b6d8ebeee9c60c96a3643be3e71718a5]: Words in s. 118(2)(b) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 171(2) (with Sch. 5) (as amended by 2014 c. 26, Sch. 39 paras. 14(a), 15)

[^key-b7174e718651f5bd30e53fddbb4f7a14]: S. 435(11)-(13) 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(5)

[^key-b7471816b82d036c334cff625e21522a]: Words in s. 78(2)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 28(2)(a), 31

[^key-b84c6a8703ad0ca3dca1581d8ae94746]: Sch. 7A para. 7(5A) inserted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 17(1)

[^key-b9074169e6e66d115b7d1a7fbbf58fc0]: Words in Sch. 7A para. 4(5) inserted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(5)(c)(21)

[^key-b9a23dae322ab778e8a287ddc87444a2]: Words in s. 85A(4) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 48(2)

[^key-b9fdc0fce535e4c62581ce07205ffe79]: Words 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)(i), 12

[^key-ba0eb439d168c40f42bdcf1948e08231]: Word in s. 198(2)(b) 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(4)(d), 12

[^key-ba823c6a22034051231cab5b9596c078]: S. 259A(16A) inserted (with effect in accordance with Sch. 7 para. 40 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 15(2)

[^key-bb06b7d9b2f8c16c6238b90b25db9e59]: Words in s. 55(4)(b) 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. 177(a)

[^key-bb08109488a05f53f83788b53b4096f5]: S. 162A inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 14(1), 32(1)