Taxation (International and Other Provisions) Act 2010

[^key-bb35f163a29f897c2777df6aa539e48c]: Words in s. 371IA(4) substituted (with effect in accordance with s. 20(5)(6) of the amending Act) by Finance Act 2019 (c. 1), s. 20(2)

[^key-bb9b28319c74c864f4b12584773c3670]: Words in s. 112(6) substituted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 14(3), 21

[^key-bb9d427da29a0033676e6dfad8b7a28e]: Words in s. 116(3)(b) 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-bbf6034d72784c3fb97a8c029f0253d8]: Word in s. 157(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. 15(a)

[^key-bc145632bceb20a851233c20ec3f7bbc]: S. 170(1)(zb) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 16(2), 32(1)

[^key-bcc8542a06f3204a67ba6c3e8b7da870]: S. 148 applied by 2009 c. 4, s. 879E(7) (as inserted (with effect in accordance with Sch. 9 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 9 para. 6)

[^key-bcd771b1d0046f5269694aa3e92e4fba]: Words in s. 179(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 42(3)

[^key-bcf19b1adbcf4d895843c9ed480edef2]: S. 259KA(7)-(7D) substituted for s. 259KA(7) (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 21(2)

[^key-bcf5646ac8535bfc27ef23a889b56853]: Word in s. 164(1)(a) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 2(3), 32(1)

[^key-bcf7c9618d6f4923043a9bdbeff2a5ec]: Words in s. 118(5) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(c)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-bda7f235a10cdda89aeaabbd45fb3cb5]: S. 158(4) 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-be48445e83a5021f37382b6d423f2b6c]: Sch. 7A paras. 11A, 11B and cross-heading inserted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(13)(21)

[^key-be8d2dceea75b3436daac512362d35f1]: Word in s. 194(2) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 10(3), 12

[^key-bea8c483d841480a124a3d9209be5a51]: Sch. 8 para. 34 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(x)

[^key-bf4edf1f3d1681fe61e401de37e7a0e4]: Word in s. 506(2)(i) (previously s. 381(2)(i)) 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)(vi)

[^key-c01143dfb2838ff3930cf696950779d4]: Word in s. 119(1) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(5) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c07793c8dc991554264eac7abfcdd829]: S. 166(1) disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 41(1)

[^key-c14c000d2ddf92e7363392509f4edce4]: Ss. 128A-128C and cross-heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 83

[^key-c15c51c2ca2e195073d04c3f51b4c22f]: S. 259BC(8A) inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 26

[^key-c192c3654c82f90868a79baeebadd82d]: S. 371RB applied by 2009 c. 4, s. 931E(4)(6) (as substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 31 (with Sch. 20 para. 53))

[^key-c1c3ffd32b028d8a2290f4e7f46b6f76]: Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3

[^key-c1e2018fe489357ee3407ff1dbacf49f]: Words in s. 436(2)(d) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 9(2), 23(1)

[^key-c207a1c25aa8d7914f072b3edb448cad]: Word in s. 157(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(2)(a)

[^key-c278a167b64e7ca40057eabe22129222]: Word in s. 154(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. 4(5)(c), 12

[^key-c36ac64b3cfbde755bb654c8c65d5f2d]: S. 148 applied by 2009 c. 4, s. 90H(4) (as inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(13))

[^key-c40fc2c436be2405ea596290db742f4f]: S. 158(5) inserted (retrospectively) by Finance Act 2025 (c. 8), s. 22(1)(b)(5)

[^key-c48e8bcfd1811e70bf72113bfd2ef96e]: S. 395A(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. 3

[^key-c52897a52eefc0dd5622d3da2e837d30]: S. 454A(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. 18(3)

[^key-c57c4cbe876d93d0df1eb6822c33c3cf]: Sch. 7A para. 41(2)(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. 23(a)

[^key-c64755764aaaa01a45f6ee0754c40bc7]: Pt. 9A Ch. 9 applied (with modifications) by 2009 c. 4, s. 18HE (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-c649b27b21523b8b2c8d4700d2d2a5b6]: S. 49A inserted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 13, 21

[^key-c6b6ea7895dd53a6310cc9c483d40b81]: Words in s. 413(4)(d)(i) omitted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 11 para. 8(3)(b)

[^key-c6ddce17fe6f14abeeb29c9b89ec533a]: Word in s. 116(2)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(2)(a)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c757b9b8c346bd24e2acc47909116da5]: S. 175 substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(8), 12

[^key-c75e7350e7cca91a5e4d29ee03b74c0b]: S. 164(1)(b) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 18(a), 32(1)

[^key-c7793bea69b4181fa359349d3216ce55]: Words in s. 174(3) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(7), 12

[^key-c9316c4a5d64d5a3d5d919b2fdf61f2c]: Ss. 371IH(9A)-(9E) inserted (with effect in accordance with s. 293(2) of the amending Act) by Finance Act 2014 (c. 26), s. 293(1)

[^key-c985a571134c537cf8ee4ed7776890bc]: S. 156(1)(h) and word 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(c)

[^key-c9fc7435c5813f6b80a162a41d67215e]: Words in s. 259KA(9)(a) substituted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 21(4)

[^key-ca7eaffce64b6f55314723529ce898b7]: Sch. 9 Pt. 7 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)(b)

[^key-cad5ba5e523138b6bd76631b527e4f6f]: S. 411(1)(j) 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(2)

[^key-cb6f6c40a8615a41e9b2f0b1a62a0788]: Words in s. 197(7)(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(3)(e), 12

[^key-cb7e0fcf0b82901b09969df06242601e]: S. 259HB(1A) inserted (retrospectively) by Finance (No. 2) Act 2017 (c. 32), s. 24(8)(13)

[^key-cb828e4e85036491fc95fcd8b2416572]: Word 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)(i), 12

[^key-cbe78b7ab084a0324df68bb69d99e586]: Words in s. 371EE(2)(b)(i) substituted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 4(2), 21

[^key-ccfaf6e335fb92c9f052e56bc5758b78]: Words in s. 423(3) substituted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 7(3)

[^key-cd11ba4c227abd960d3cf7806f65ee86]: Words in Sch. 7A para. 10(2)(a) substituted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(11)(a)(i)(21)

[^key-cd85364ea8dad7db4774de042ed4c38c]: Word in s. 159(1)(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 13(a)

[^key-cdedd7cfe83fdad3c65d5ff6a7ae8f20]: Words in s. 163(1) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 13(4)(b), 32(1)

[^key-ce13db63ba86253cd4cc03b34fc2a7c4]: Words in s. 176(3)(a) inserted (retrospectively) by Finance Act 2026 (c. 11), Sch. 6 para. 19(2)(3)

[^key-ce1efa046c8434fe77a95fadb991f5ca]: S. 259N(3)(b) substituted (with effect in accordance with s. 19(8)(9) of the amending Act) by Finance Act 2019 (c. 1), s. 19(4)(a)

[^key-ce7b56b10a733843d8058823a20d408c]: Words in s. 164(1)(a) inserted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(6), 12

[^key-cf12a1863a94dfb3c3b4bbedb80fab0c]: S. 259ND(3)-(9) applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, Sch. 33A para. 2(4) (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 10)

[^key-cfc279c673bb111ceda552cd17f63756]: Words in Sch. 7A para. 71 cross-heading substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 17(3)

[^key-d000e1ffc8e9b183403e84803ee6e45f]: Word in s. 198 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(4)(a), 12

[^key-d01fe33503b0d91a4617205637cf3b3a]: Words in s. 412(1)(c) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 21(2)(d), 23(1)

[^key-d10f824c64e7b502c8e6136a172ac5d3]: Words in s. 259GB(3)(b)(i) inserted (with effect in accordance with Sch. 7 para. 19(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 7 para. 5

[^key-d1116bb81af0f87eb81ed30b4a493f9f]: 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)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-d14541eb45fb360d1f0f54ad74daf590]: S. 259EC(6)-(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. 10(3)

[^key-d228d415a6a0c9c19c35b4b86d0f9c3d]: S. 413(6)(b) substituted (with effect in accordance with Sch. 20 para. 10(b) of the amending Act) by Finance Act 2019 (c. 1), Sch. 20 para. 8(2)

[^key-d253c1474f4b8a0e17eb84f23e970997]: Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)

[^key-d2e8237c1d6dbfa8c7f863a7076bb89a]: Sch. 7A para. 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(2)(21)

[^key-d31247c6866b2c3727dd033d9f84cb4a]: S. 413(3)(cd) 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(2)

[^key-d363b1554f25c266f4879e9362fecb22]: Words 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)(i), 12

[^key-d4071dc0b1bc6fc9b5c588bdba8b1e7b]: S. 86(3A)(3B) inserted (with effect in accordance with Sch. 11 para. 6(2) of the amending Act) by Finance Act 2010 (c. 13), Sch. 11 para. 6(1)(b)

[^key-d461c62518419c1a954e11a1914d5cad]: Words in s. 219(4) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 13(5), 32(1)

[^key-d481e143624ac1a5264718f138b34543]: S. 371BB applied (with modifications) by 2009 c. 4, ss. 18H-18HE (as substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 6 (with Sch. 20 para. 55(2))

[^key-d4b6cdd883eaa54cc0af0a76b0522a8d]: S. 423(2AA)(2AB) 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. 12(2)

[^key-d4f7c74c20c0af2d61c7a56ce5339a15]: S. 371EE(3) inserted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), Sch. 47 paras. 4(3), 21

[^key-d502667f23b30ad51b6b01d4e9f600d7]: S. 199(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. 11(5)(b), 12

[^key-d5ca765446ce53be12cd43431256fdc1]: Word in s. 197(6) 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)(d), 12

[^key-d644eeaf8e282ee200d3e2dce8968828]: Words in s. 433(11)(a) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 7(3), 23(1)

[^key-d691549d0991a9460b5644009a3f3edb]: Words in s. 371CG(5)(a) 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)(d)(i)

[^key-d69b9dbdd2266bdc56108e5223f3e84e]: S. 475(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. 19(3)

[^key-d707483223f585ae4a1d4174fa45de35]: 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)(i)

[^key-d73fce8332ed5a9a3bf35157e5636e20]: Words in s. 429(1) 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(2)

[^key-d7417fc31ae07b09a8555672e5b746ca]: S. 426(3)(f) inserted (with effect in accordance with Sch. 14 para. 18(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 18(1)

[^key-d796c015c35b521362b3f970a7aa455f]: Words in s. 118(11) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(f)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-d7dbd81b86021cf038038b9fa6b3bf01]: S. 154(1)-(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. 4(5)(b), 12

[^key-d81967b4e7b859e690470a3de7e8f721]: S. 259M(4)(c) and word inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 14

[^key-d827ebff3d71a6cf82d3ba88faa31e4a]: Sch. 8 para. 82 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 48(4)

[^key-d8a0f41f3f97648961ba4624a5488ac5]: Word in s. 187A(2) 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-d8cad3777f09513a6559b00128f5052b]: S. 160(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(9)(12)

[^key-d8cb4c830da7930a0bef1a7ce77a5909]: Words in s. 411(1)(h) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 20(2)(b), 23(1)

[^key-d91db5076df36f5f9da84fd65e6e2436]: S. 434(5)(ab) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 8(3), 23(1)

[^key-d97a8784302d9c5395a381874bd29d74]: S. 147(6)(bza) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 29(1)(a), 32(1) (with Sch. 6 para. 32(3))

[^key-daad85b748d4ed3ce085c8e378282cb8]: Sch. 8 para. 51 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-daee3e261380fe46ee75aad245972b50]: Sch. 7A para. 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(4)(21)

[^key-db1a3590e6ff081f6f4ab58773fc26e4]: Word in s. 118(7)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(4)(d) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-dbcb22965b67c426f4fc1bfffb21ef75]: Words in Sch. 7A para. 56(1)(c) 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(3)(b)

[^key-dc52629bf0618aeac4e092471eb1bc72]: Word 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)(i), 12

[^key-dc9c915b17e7ccec977515cf84d6427b]: Sch. 8 para. 66 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-dd69896061d354825503efc4f552dc62]: Words in s. 371IJ(6) 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(3)

[^key-dd868350bcad77c380a28981ea0720c0]: S. 429(4A) 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. 13(4)

[^key-dfff90d9d629db166d4a6de5169f7de1]: Words in s. 454A(1)(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. 18(2)

[^key-e005f991847a14b008459a4c4cf5cb61]: Words in s. 371IJ(4)(b) 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. 43

[^key-e03c7e5ddf3d04d722382b7c51286f5a]: Words in s. 371CG(6)(a) 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)(e)

[^key-e08c22498b9cb18375e5875e84f26769]: S. 381 renumbered as s. 506 (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)(h)

[^key-e097d5e1168d3680a3376a282b453b84]: S. 164(3)-(4C) substituted for s. 164(3)(4) (18.3.2026 for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 18(b), 32(1)

[^key-e0c93efc869b3c0d0199f688cf474e64]: S. 259HA(5) substituted (with effect in accordance with s. 19(5)(6) of the amending Act) by Finance Act 2019 (c. 1), s. 19(2)(a)

[^key-e0dfffd6183951050cb83896502b7099]: Pt. 10 excluded by 2010 c. 4, s. 938N(e) (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. 8)

[^key-e0f35a1bcfa875a6f3ee6f516e624ca4]: Words in s. 259JB(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(3)

[^key-e1234c0d771a0427cadd94e346ea0ee2]: 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(a)

[^key-e174f5139fb781ee35ca82252a56927f]: S. 6(6) excluded by 1998 c. 36, Sch. 18 para. 2(2A) (as inserted (with effect in accordance with s. 41(4) of the amending Act) by Finance Act 2026 (c. 11), s. 41(1)(4))

[^key-e22a9803b500cd08f6f79a70dbfb8d34]: Words in s. 192(3) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 7(4), 12

[^key-e323e9829f65e1296674806ab382a1ca]: Ss. 97, 97A substituted (17.7.2012) for s. 97 by Finance Act 2012 (c. 14), Sch. 16 para. 236

[^key-e3277e249b21cc70117e6d6d9b3fb858]: Sch. 7A para. 70(1A) inserted (with effect in accordance with Sch. 8 para. 25 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 15(3)

[^key-e3a873117de39661d278a3105878a2b1]: Sch. 7A para. 11 and cross-heading 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(12)(21)

[^key-e3e5f486b449356d841040646f91edf4]: S. 164A inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 16(1), 32(1)

[^key-e41ef8e30d4027b5465c0c89bb6966eb]: S. 371SLA 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(3)

[^key-e482091a1fa252ba42dd3b1b91dbfbe4]: Word in s. 194(3)(a) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 10(4), 12

[^key-e48570e1d1480642b11ed37c60a8cffe]: Ss. 89-95 omitted (with effect in accordance with s. 31(6) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 31(4)

[^key-e4a8b95e7d5adee81d8d2a56bd0df44f]: Words in s. 413(4)(d)(i) inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 8(3)(a)

[^key-e4db87f79a9f705033b2ea62806e720b]: Word in s. 181(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. 11(2)(b)(ii), 12

[^key-e5149c4b2d889a118109dcd995ef4f8b]: S. 153 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(2), 12

[^key-e522030903046dcbd5a6027e1dcb1c92]: S. 465 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-e551c3b57f13fccc5e7b53717ac607d6]: Words in Sch. 7A para. 9(2) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 14(3)(b)

[^key-e65b99cc6b361e31ab6482df963b11bc]: Words in Sch. 7A para. 10(2)(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(11)(a)(ii)(21)

[^key-e68dfa6b6ecc4ff6dafae07954285813]: S. 454A and cross-heading inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 12, 23(1)

[^key-e6bc934412fb2b76e10b1478bf4d30c8]: Words in s. 259EB(3) 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(2)

[^key-e6c53584968dd16a1e1035b007348c42]: Words in s. 259KC(7)(a) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 16(3), 19(4)

[^key-e6cb61b3ef4cc5200df455650e5d69a3]: Pt. 6A inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1

[^key-e77bc8168f39d0d801135db28a14b093]: Words in s. 156(1) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 17, 32(1)

[^key-e803ae7f5886fab1ed4dd6cbbad77147]: Words in s. 412(7) 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. 7

[^key-e813f59eb7844bc50d1d40355f4c9f33]: S. 259K(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. 32

[^key-e8dbdbd026a31f4df2b87773e426e5a6]: Word in Sch. 7A para. 56(1)(c) 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(3)(a)

[^key-e8e5c535ce8ed156bfc9fb8c3817ce3a]: Ss. 158-163 applied (with modifications) (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 106(7)(b)

[^key-e8edc5e8431410a0f983da0935ccf396]: S. 155(6)(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. 14

[^key-ea3a7bcc07114f06e8bc877312e6fc39]: Words in s. 259KC(4)(a) substituted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 16(3), 19(4)

[^key-ea64eb738928163626f9dac6a0383e0d]: Sch. 8 para. 157(3) repealed (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. 3(2)

[^key-eacaba18186df6a83ecc9e2dc567b148]: S. 157(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-eb6236aed75f20dff666c92ff7691011]: Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5

[^key-ebf9bcdf481d8027ae1f7a347765db22]: Sch. 7A para. 5(6)(a)(ii) and word 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(6)(21)

[^key-ec363a17bcbaf166399b6dee5675aba2]: S. 259CB(6)(e) 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. 18

[^key-ec725c1c74027a45c729035cd4951d84]: S. 382(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. 2

[^key-ed3dec30860f12a0a667aa5ffdaad25a]: S. 193(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. 9(a)(ii), 12

[^key-ed806c9615c418ab9fa4c4c3301055c0]: Word in s. 159(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)(b), 12

[^key-ee0b5c3417016aa2a57b17734b8f099e]: S. 179(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 42(2)

[^key-ee2422a105999035594bd7f138d1d92c]: Words in s. 412(1) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 21(2)(a), 23(1)

[^key-ee52cc992954b6e1c43384f79260b605]: S. 416(2A) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 8 paras. 6, 23(1)

[^key-ee6631457ddad439af0acad47120c89f]: Pt. 7 modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 38 (with Sch. 3 paras. 37, 39, 40)

[^key-ef004bc9ade9cfdc8f48e6e02db113f1]: Pt. 2 applied by 2010 c. 4, s. 269DL(6) (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-ef4a8d89249556a111200d430c928270]: Sch. 7A para. 70A and cross-heading inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 16 (with Sch. 8 para. 26)

[^key-ef546257e4cd91a4ac09b66e549c6c9c]: Sch. 7A para. 4(6A)-(6C) 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)(d)(21)

[^key-efc88d3b26c66f0ed7818746ec76551b]: Words in s. 120(1) 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-f02e20796db4ba8d679b39a177d7ee22]: S. 18(3A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 26, 31

[^key-f08de0421ade4b74289007cae52bebb5]: S. 259NC applied by 2007 c. 3, s. 517U(6) (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-f0cbe920629573b3bd8911d51ce0ae3a]: Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)

[^key-f12608b94f75287e552ec31f80ade8f3]: Word in s. 193(2)(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(b), 12

[^key-f1778be3cf72c0932ccc9ab8c08e017e]: Words in s. 203(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(9)(b), 12

[^key-f1970f492772113e10d6fc9974f6dc7b]: Words in s. 219(4) substituted (retrospectively) by Finance Act 2025 (c. 8), s. 22(4)(5)

[^key-f1c123ba2f95fe8b3aab1b50e868e260]: Words in s. 78(2)(b) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 28(2)(b)(ii), 31

[^key-f262be0f6e83fd9428cd66487db63ca7]: Pt. 9A Chs. 11-14 applied (with modifications) by 2009 c. 4, s. 18I-18ID (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-f270dce9ca0dd36bb8eec573c60e29e3]: Ss. 22-24 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 60, 61(1)

[^key-f389d21a4586ba162b65a54ed97be75b]: S. 167A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 4

[^key-f3e9e9d337c34d2ac069a91f10a5aa41]: Words in s. 371CG(2)(a) 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)(a)

[^key-f51ca830b01ae64fa911be19ed4c68d8]: S. 259JE 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(3)

[^key-f579b2101dae134b2a51707e85ef4efd]: S. 160(1)(d) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 14(b)

[^key-f5e847b0fc2117840f9638448c4617d9]: S. 426(4) substituted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 10(3)

[^key-f64e864f1356ae25933a362a69dc0eb1]: Word in s. 157(1)(d) inserted (with effect in accordance with s. 20(12) of the amending Act) by Finance Act 2025 (c. 8), s. 20(7)(a)(12)

[^key-f6829a9d533b9398d8fb2a55518ef550]: S. 6(6) excluded by 2004 c. 12, s. 55A(5) (as inserted (with effect in accordance with s. 41(4) of the amending Act) by Finance Act 2026 (c. 11), s. 41(2)(4))

[^key-f74e22bed68af966312961deea8d4edf]: S. 380 renumbered as s. 505 (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)(g)

[^key-f7643e502d12c3f31f933fcd92a28790]: Ss. 259BD(12A)-(12C) inserted (15.9.2016 retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 7(2), 19(4)

[^key-f766855192d7513c7a5d164bc4c7e54e]: Words in s. 259NEC(6) inserted (31.12.2023) by The Resolution of Central Counterparties (Modified Application of Corporate Law and Consequential Amendments) Regulations 2023 (S.I. 2023/1313), regs. 1(2), 13

[^key-f78461843266a398e76f6d8ceb83df3a]: Words in s. 444(1) inserted (with effect in accordance with Sch. 8 para. 24 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 11

[^key-f7c3b27ee59e8f8910da23a974048a78]: Sch. 7A para. 7 cross-heading substituted (with effect in relation to periods of account ending on or after 31.3.2026) by Finance Act 2026 (c. 11), s. 61(9)(21)

[^key-f83cccc305f49832a103c0b3d7980783]: Words in s. 439(3) inserted (retrospectively) by Finance Act 2019 (c. 1), Sch. 11 paras. 13, 24

[^key-f8e2f7a58a239c3e2f286ac85662caf0]: S. 506(2)(e)(f) (previously s. 381(2)(e)(f)) repealed (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(2)(b)

[^key-f9396fbad8cdbb6b6959cf88ab815943]: Words in s. 371CG(5)(b) 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)(d)(ii)

[^key-f951f41aceb0d1fbf4738a37d325e297]: S. 81 substituted (with effect in accordance with s. 31(6) of the amending Act) by Finance Act 2018 (c. 3), s. 31(2)

[^key-f97d721573c3a51c69b99abb346433d6]: Sch. 7A para. 56(9)(a)(b) 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(6)(a)

[^key-f9ace576961f9f0460671720dbab0f65]: Words in s. 179(3)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 42(4)(a)

[^key-fa73c84b234f2eeecde02fe7008f16a9]: S. 6(2)(g) and word 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(2)(b)

[^key-fae0fc33455a722c86c42d466233c648]: Word in s. 159(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(3)(a)

[^key-fb41c013c637fa0ee9dd4dc9b94477b3]: S. 443(2) substituted (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 10

[^key-fc1ada15a446b77d7791f3979d924f1e]: S. 160(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-fc4ef5d746df927f5704b4166bb08239]: S. 78(3) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 28(3), 31

[^key-fc5a57157fd931849a644dd09aff64a2]: S. 259KE inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 23