Finance (No. 2) Act 2023

[^key-10ac865a127d041b50ed41e4253c9403]: Sch. 19 para. 9 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-245114f05bacd5066661ebc3b50275e8]: Sch. 19 para. 10 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-bb475aad1235392a049f758180a9a89c]: Sch. 19 para. 11 in force at 25.8.2023 in so far as not already in force by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-c10eae72a922c8f93dd4c33a46fc7c80]: Sch. 19 para. 12 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-fe8a2e57eea7c0390981fe5a8ad74f91]: Sch. 19 para. 13 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-e5e90220a84f4bcf7965ff3684af2be3]: Sch. 19 para. 14 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-943507976630cfd29a4e4bc11ee66e98]: Sch. 19 para. 15 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-069bd329b0c37ded9a1dde17bd6b1912]: Sch. 19 para. 16 in force at 25.8.2023 in so far as not already in force by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-38084b5f7de5b7f67cbd0ff350686fb1]: Sch. 19 para. 17 in force at 25.8.2023 in so far as not already in force by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-d78bb476d5da109ed0aa8457e26182f6]: Word in s. 148 heading substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(2)(a)

[^key-b2bf0174976b7604074db5c122540fbc]: Sch. 14 paras. 37A, 37B and cross-headings inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(6)(b)

[^key-fdd7ac91d9d3f8c77f3ad58c761a0b76]: Sch. 14 para. 33A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 37(3)

[^key-bb95561f651013a3337d14ce160de3da]: Sch. 16 Pt. 3 inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 40(1)

[^key-0d3785b57ba6304f9a553cdc8f91948e]: Sch. 16A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(1)

[^key-9e10da778f8e2f7e94286cada5deb04e]: Words in Sch. 17 Table inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(7)

[^key-79b350f362dd1a46c58c604da9db8c8e]: Words in Sch. 17 Table inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 18(5)

[^key-bcefaece373c5c3b7a29a08a3a8c927b]: Word in Sch. 17 Table substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(4)(a)

[^key-bce305bbed002cff8954c4b0b50db221]: Word in Sch. 17 Table substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(4)(b)

[^key-63f39f342f38f026c181cbba28ae7d67]: Words in Sch. 17 Table inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(4)(c)

[^key-afcfb2b1585e864df50d7c569435bf56]: S. 147A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(1)

[^key-7b13fbf63f2f445d93df17aac512ca41]: Ss. 148A-148C inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(3)

[^key-f085a0bdf9de75d2866dceaa7d1cab17]: Ss. 176A-176C and cross-heading inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(6)

[^key-1ca094fc27ea3edfa3e7b2e63415a07d]: Ss. 176D-176F and cross-heading inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 16(1)

[^key-2eeb12380ce649cc265681cb17586b7a]: S. 183A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 20(5)

[^key-6a256892fe44aea35d3f09a668c75c13]: S. 197A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 25(2)

[^key-f90d46c0ea16fa3d5440717abc6f82e6]: S. 198A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 26

[^key-c8ac8af47f6fca6456b26e4eb505bcee]: S. 232A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(2)

[^key-e6438026942403461631863f36026bb5]: S. 251A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 29(1)

[^key-c93758ab6f13f161b45ab5aefcc7c0cc]: S. 256A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 35(1)

[^key-b038e9c5642a62239122a99efa63498f]: S. 268A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(4)

[^key-84f0d6026f32fa199167f9f6c034e0d4]: S. 267A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 42(2)

[^key-bf6d1fa9de000e46e59bcd907277a81a]: S. 272A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 42(3)

[^key-0c3484e376a14fd0d189922add1aab6a]: Ss. 273A, 273B inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 45(1)

[^key-e856b230120ae044b41c0005cc0a4b1f]: S. 273C inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 46

[^key-03abc9c6c535f8606dc5ae4f365c24f4]: S. 311A inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 21(3)

[^key-8535f32a5dea0318de709b27bf5bd3df]: Words in s. 7(3) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 1(1)

[^key-23d6675fde2fd561558ed984fa199a22]: Words in s. 7(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 1(2)(b)

[^M_F_ac343a37-374c-44b0-ed9d-c64accbd7434]: Word in s. 7(6) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 1(2)(b)

[^key-f64df465d316cc54766aec1c642bc4c4]: S. 18 repealed (22.2.2024) by Finance Act 2024 (c. 3), s. 14(3)

[^key-866e0e618f7ab39127b5b186018dc8a8]: S. 19 repealed (22.2.2024) by Finance Act 2024 (c. 3), s. 14(3)

[^key-a3721dc3266a003329717c5df9ab6a1a]: Words in s. 122(1)(a)(ii) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(1)(a)

[^key-f8c631bde7cd1deb80a97eca1722a941]: Words in s. 122(2)(c)(ii) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(1)(b)

[^key-ac40f8b205f2520d4e962c7de46c979e]: S. 122(4)-(6) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(1)(c)

[^key-444d7af2653efc1dddc2c946d5b5f44c]: S. 127(5)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 3(a)

[^key-90ce6c89913f8b7880b243e9c8f3d415]: S. 127(5)(c) and word omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 3(b)

[^key-c65ab99f9b2b9dfff581454320f74d01]: Words in s. 127(12) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(1)

[^key-7723d12409775c9ff89fffc2a9eac791]: Words in s. 128(2) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(a)(i)

[^key-3120bb026ee373e269b6ceed15afad9d]: Words in s. 128(2) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(a)(ii)

[^key-1c0261130d349158c260093fc12729c8]: S. 128(3)(c) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(2)

[^key-44b66cf923b188e079f3e0066d9e6da2]: Words in s. 128(4) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(3)

[^key-3e21d6499c2035c3ab2b0be09c38413c]: S. 128(5)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(4)

[^key-b87678073def1ace38035b3cc1054819]: Words in s. 128(6) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(5)

[^key-6796f2d5b52d2e01f777c0d3715793df]: Words in s. 128(7) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(b)(i)

[^key-a70f0b90581dad79427ca11f359f34fb]: Words in s. 128(7)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(b)(ii)

[^key-826ba0950bcb6024e89c49b149ec65c1]: Words in s. 128(7)(b)(i) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(b)(iii)

[^key-9199b82c08170ec861b4cedf776e235c]: Words in s. 130(5) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(3)(a)

[^key-2f837893539c214176c6af4911e5e6f1]: Words in s. 130(5) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(3)(b)

[^key-404d8b3219b40e8d9e0600b1573e0572]: Word in s. 131(1) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 5(2)

[^key-0e4756a7f992082476793b744ae17cea]: S. 131(2)(3) substituted for s. 131(2) (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 5(3)

[^key-1807654abe21aee934980ea7983c04be]: Word in s. 132(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 49(1)

[^key-cabc377a15a50effe0ed8ad7454fd2bc]: Word in s. 138(1) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 50(1)

[^key-8e8d7c7fe3c22d7b3feb738170ea2320]: Words in s. 140(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(2)(a)

[^key-04fbf814c43004a0c97a5a4e4880ae0f]: Words in s. 140(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(2)(b)(i)

[^key-c794939bf62e783561bb83e755592c95]: Words in s. 140(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(2)(b)(ii)

[^key-7847c84746ab9fc7d60c1e9730dab86b]: Words in s. 142(2)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 50(3)

[^key-5faecfacb459d4c271503dd6498539a0]: Words in s. 146(b) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 6

[^key-ca2295fb2573d430b03b5a0a808230ae]: S. 147 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 7

[^key-2733aa5db68a1f5d45182a134aa9114e]: S. 148(1) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 8(2)(b)

[^key-c2fe75ecabda4ac7f91efdec696eae76]: Word in s. 148(4)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 8(2)(c)

[^key-674849e24bbe46040870f0675dc0df37]: Words in s. 149(6) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(4)

[^key-cb1a5036fcf1317f17ec39a8d31f8c4d]: Words in s. 150(6)(a) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(5)(a)(i)

[^key-74dab7010812904a9cfa5090a5c9740e]: Words in s. 150(6)(b) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(5)(a)(ii)

[^key-8bb5b22df09620c2389c81cba82b7c15]: S. 150(6A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(5)(b)

[^key-dd0dd01082b56d52398034a816738127]: Words in s. 151(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(2)(a)

[^key-f03bfab80d8cff8af456bf7dfc5716e9]: Word in s. 151(1) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 9(2)(b)

[^key-ef78e8619bb90eab5ce076479ee3d8b7]: S. 151(1)(aa) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(2)(c)

[^key-9ed7b06011f748ca3389dd8dbf0bfaf5]: S. 151(1)(c) and word inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(2)(d)

[^key-1bde45660937c81406d77f1322f61757]: Words in s. 151(6)(c) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(3)

[^key-8690cb672dd7a22bc33087fe5d358af5]: S. 151(6A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(4)

[^key-558f840e0e5d7b55e3fef62b29c9036c]: S. 151(7) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(5)

[^key-c1898e860e5b685f98ef15f305cc97f5]: S. 151(8) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(6)

[^key-733f8815369c0f111d9d3b7264360085]: Words in s. 152(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 10(2)

[^key-5623c02448d53f213e2746d0a4ba38ab]: S. 152(4) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 10(3)

[^key-35affbcf8f7a31cce12832ad911ffa50]: Words in s. 153(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 11

[^key-00ee6f1d52ead883847874a146ddda11]: S. 159(1)(a)(b) substituted for words (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 12(2)

[^key-bc738473529892f65169a5bfc671ce58]: S. 159(2)(a)(b) substituted for words (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 12(3)

[^key-22503349b2926b506ed257bb14a33ff2]: S. 159(3)(a)(b) substituted for words (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 12(4)

[^key-fa6524670afebb1fb7c70094146f289e]: S. 159(4) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 12(5)

[^key-d7f6a0a57eb0d851f04201e03d34d93d]: Words in s. 163(1) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 13(2)

[^key-8d51ed9028691158eb49b7b83867d88e]: Words in s. 163(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 13(3)(a)

[^key-e6805cd9c9fb007893cb4a507c7d495a]: Words in s. 163(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 13(3)(b)

[^key-351ead5f193d8ffadac0b6a2580a2d40]: Word in s. 163(3) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 13(4)

[^key-cffc60f8ae25a453aded6ad0adb7be4c]: Words in s. 165(2) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(6)(a)

[^key-eb7acfdd9209f82e1863e1da0a45450b]: S. 165(2)(a)(b) become s. 165(2)(a)(i)(ii) (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(6)(b)

[^key-f1be10ce6c1dca96959cfa2bc21e1039]: S. 165(2)(b) and word inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(6)(c)

[^key-7341ed3793a8e8ba5342126de3c595c6]: Words in s. 168(2)(b) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(2)

[^key-b3957451ee7605d3955a19418ed06493]: Words in s. 170(2) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(9)(a)

[^key-74c8c9b69ca7d81a875598dede4aee62]: S. 170(2A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(9)(b)

[^key-4631e16b82c88056be5b6ffcf93d284b]: Words in s. 173(1)(c) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 15

[^key-bafa11eba10a34c27da6d0b66b11b037]: Words in s. 175(2)(c) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(4)

[^key-993c90ef9586109966703771a2c430d5]: Words in s. 176(2)(d)(i) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(5)(a)

[^key-b87e822603b55455d4ef613596e2e300]: Words in s. 176(2)(e) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(5)(b)

[^key-330851fc718346fd9d6e818a01ad8482]: Words in s. 177(1) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(1)

[^key-0176b33dbf71cd48811ff10ed6908be4]: Word in s. 178(1) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(3)

[^key-4d77cd8125843b9521062e493b1518b8]: S. 178(1A)(1B) inserted ( with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(4)

[^key-0a47a594b42b2630ed47a012e98c33ca]: Words in s. 178(2) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(5)

[^key-01b76192e1c9224ff2e92e780c805e3a]: S. 178(5)(6) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(6)

[^key-daab448daa472de6b3d3e020c7bb4588]: S. 179(1A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(7)(a)

[^key-ba4b79ff7942f8ace86f8560a9a3a691]: S. 179(3A)(3B) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(7)(b)

[^key-5cffaf3c70095a8693465e9e78a4f83d]: Words in s. 179(1)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 18(2)

[^key-33f157f80fb17f3f3ec7a8dc648a0077]: Words in s. 179(4) inserted ( with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 18(3)

[^key-e65c92b594f2329540d0c955cef22081]: Word in s. 180(2)(b) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(a)

[^key-1b04672224536069f1583bb649d7083d]: Word in s. 180(4) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(b)

[^key-e0ed6627566e7b8ef88f1b08f74e0e48]: Word in s. 180(5) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(c)(i)

[^key-61df121afe85a4463395de4aa3b4ec21]: Word in s. 180(5)(b) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(c)(ii)

[^key-9fa08180ced40eda0f0f95ac919b04d9]: Word in s. 180(6)(a) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(d)

[^key-94bd8aeb110865f46eaec08de4b4a8d6]: Word in s. 180(8) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(e)(i)

[^key-dd616cea7ef46b2c204059391152aade]: Word in s. 180(8)(b) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(e)(ii)

[^key-e16df8806e4dd05233416e3112a450c6]: S. 180(10) omitted ( with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(f)

[^key-4801c09b1dcc77dfb239ab82bbe6da8e]: Words in s. 180(5)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 19(2)

[^key-7ed8dfcff141f963715bbc69bcf4944e]: Words in s. 180(7) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 19(3)(a)

[^key-d5eb437d76a6cbca8137ec9c6687f119]: Words in s. 180(7) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 19(3)(b)

[^key-ff83580143ceb616055ee32675ce32fe]: S. 180(8)(b)(ii)(iia) substituted for s. 180(8)(b)(ii) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 19(4)

[^key-afb6eb87189257eadca5e999e94677e0]: Words in s. 183(3)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 20(2)

[^key-07c6f524a54348b484ab1c13dd29ecd4]: Word in s. 183(4) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 20(3)

[^key-f5a738f157b4058c2351200e8c4629bc]: Words in s. 183(5) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 20(4)

[^key-6c8146280ce77bb97f40d0c2e7302be7]: Words in s. 185(2)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 51(1)

[^key-891be7f8ca041291c9a1e66ce43a9b6d]: S. 186(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 51(2)(a)

[^key-3a4d655033a4d422f830a933ed19856d]: S. 186(8) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 51(2)(b)

[^key-7041be5dcc84857c87af70e051950afc]: S. 187(6)(b) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 51(3)(a)

[^key-5426aee0b20d3e992b5c4a6644072705]: Words in s. 187(6) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 51(3)(b)

[^key-b3f65c348a796a5c2d870fe7474347fd]: Words in s. 194(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 35(2)

[^key-3d2e8af2666eca087fbf65dc03fa3055]: Word in s. 194(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 52(1)

[^key-8920a3251c30e2983152f69911df7cce]: S. 195(7A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 25(1)

[^key-e802a840ae3395dc08ffc5d84aa53686]: Words in s. 196(1)(c) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 21(1)(a)

[^key-e00e60181f3c970c9b3047451175b04a]: S. 196(1A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 21(1)(b)

[^key-cc4ca06d3c3c8b5c18010dcc36983a72]: Word in s. 196(1) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 22(1)(a)

[^key-07d512ba1e280ed602d6eb5da49c054c]: S. 196(1)(e) and words inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 22(1)(b)

[^key-ce8d35d2e79c275953f73a2e0364a0d5]: Words in s. 196(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 52(2)

[^key-2170c5660c020054793558fad89d53db]: S. 197(6A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 21(2)

[^key-dae01ed6ff17adbdde12b5a6a8c7a710]: S. 197(7A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 24

[^key-971490e332bcba0f63b7e8f965c864a8]: S. 197(1) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 52(3)(a)

[^key-c139d1949d2afe78e797f6dc3c695868]: S. 197(2) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 52(3)(b)

[^key-3ef598e937c685db74546909360b2a28]: Word in s. 197(4) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 23(a)

[^key-a44bf569f96cab026cd4f7ce4623cb92]: S. 197(4)(d)(e) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 23(b)

[^key-8aebb871f9e4585ab207b7e4fe3a2fe3]: Words in s. 197(5) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(a)

[^key-0ef01ad65e730d236feff1d1cdf463bc]: Words in s. 197(5)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(b)

[^key-26b253ad561fb8980d865a719e9805d8]: Word in s. 197(5) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(c)

[^key-28b985a4b09ec42f6a9a8304bc579424]: Words in s. 197(5)(b) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(d)

[^key-448f8c684c73b05df36997744b41334a]: S. 197(5)(c) and word inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(e)

[^key-83dd3cad2ad0494bb50e034945a4030f]: Words in s. 201(2) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 53(3)(a)

[^key-10343e12297637109a45fdcc2ae1fd5a]: Words in s. 201(2) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 53(3)(b)

[^key-aa57faeb4b38b85a5a007e69898d3afa]: Words in s. 201(1) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 53(2)

[^key-6ce48e05b428eebaf6ece41c2feb6ba0]: Words in s. 205(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(a)

[^key-29b22bf35275d6a25b4ee3f878fb775d]: Words in s. 205(2)(a) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(b)(i)

[^key-a9f81b95f21fb588c0572ff4dae38d86]: Words in s. 205(2)(a) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(b)(ii)

[^key-3dc564c69d35036e11f744e69eaaa99c]: Words in s. 205(2)(b) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(c)

[^key-67eab3da0facadafe6f5fd9df53b364e]: Words in s. 205(3) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(d)

[^key-4a295fe0b460f473d3b8f3340aa7a55a]: S. 211(1)-(1C) substituted for s. 211(1) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 27(a)

[^key-2078167b65776c8cdc537a2502557ba8]: Words in s. 211(2)(a) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 27(b)

[^key-867b40b2ecd9a989f49c122e973bcfa4]: S. 213(6A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 28

[^key-c29bd5919c495b3822a29a96e02e68f2]: Words in s. 220(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 55(1)

[^key-9f9a7c001bee94f53b461aabe8409b7a]: Words in s. 221(4) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 55(2)

[^key-5138ab9297861a20724ea0ed54a88b30]: Words in s. 227(1) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(2)

[^key-1aac2f3a1c5500672322c603f0541ae0]: Words in s. 227(2) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 30

[^key-18e2b850690c655abaeb7eaeb9301d16]: Words in s. 229(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 55(3)

[^key-40effb3a8f384eb2a88ca87b38ecd8a4]: Word in s. 231(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(a)

[^key-f18212f8ba4cd74fd6f135586799b2b1]: S. 231(1)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(b)

[^key-c89e383ce32aa41525f34c0b12236f35]: S. 231(1)(c) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(b)

[^key-4752fcbab8f06750be01fd6357afe8c1]: Word in s. 231(1)(d) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(c)(i)

[^key-64180d683781425b85f8883dba1457ce]: Words in s. 231(1)(d) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(c)(ii)

[^key-78434cccb707c17c097b3690626f78a4]: S. 232(3A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(6)

[^key-e6e77e137cb05053dd57aadf6a7efed7]: Words in s. 232(1)(a) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(2)

[^key-4f6f65087ef3824455c94945ba8ddd59]: Words in s. 235(1)(b) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(3)

[^key-c964ddd576fcfcb9ea1dc68359ea3512]: S. 236(2)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 31(2)(a)

[^key-13f30155186af3f0043c81caba6273b7]: S. 236(2)(c) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 31(2)(b)

[^key-510244ca6425c3ff64776dcb2629a742]: S. 236(2)(e) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 31(2)(c)

[^key-99bac86975b726a06556b03c94d7d43b]: S. 236(2A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 31(3)

[^key-e3bd8e71b7286a853b58eb70b3bf4def]: Words in s. 238 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(10)(a)

[^key-169d660aa0229ffbee993cf73cb67d7b]: Word in s. 238 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(10)(b)

[^key-63e58b6f9eeda12c366eb9fcd4bf1f85]: Words in s. 239(6)(c) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 32(1)(a)

[^key-010671e07859c78833851cca905a6285]: Words in s. 239(6) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 32(1)(b)

[^key-24cd8f83a05b7b6223d41f8f4e33b10a]: S. 240(1) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 32(2)

[^key-4ac2a0c4817102c89488a432c37fc1e8]: Words in s. 244(2)(a) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(4)

[^key-40ecbea427afc963621513419cd03f1d]: Words in s. 245(2) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(5)

[^key-e1fa4ce9d68576e49f86d91e4eea4193]: Word in s. 246(1)(b)(ii) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(6)

[^key-82ce9503f373b75156dfb77101241dbf]: Words in s. 248 inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(7)

[^key-6ac6a14970ee94b488fd3da3677410f0]: Word in s. 249(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(8)(a)

[^key-060f34f3205782c9a0cd0df91b86e752]: Words in s. 249(2) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(8)(b)

[^key-e7e7c8e9a6b010b9a5eb8f165354df2b]: Word in s. 252(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(9)

[^key-c2cf57566710b45d1b4d895442901c02]: Words in s. 253(1)(a)(i) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(10)(a)(b)

[^key-8b8e1b7495c9371cf822007cbff591ad]: Words in s. 253(2)(b)(v) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(10)(c)(i)

[^key-bbece247d68680d4671de3a169c07fda]: Word in s. 253(2)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 56(10)(c)(ii)

[^key-3287788bd62f1255d2edb472d68f50fa]: S. 253(2)(b)(va) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(10)(c)(iii)

[^key-2adf731d346376c1734652a816569edd]: S. 254 substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 33(1)

[^key-c78098f9523d41bf997ac33bf3eb56bb]: S. 255(2A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(1)(a)