Finance (No. 2) Act 2023

[^key-ebd7c821e95a6e376fdd5b7cb4a01bd8]: Words in s. 255(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. 34(1)(b)(i)

[^key-81bc2fd0e397d6ecd1d3beb910780c4d]: Words in s. 255(3)(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. 34(1)(b)(ii)

[^key-7d8d943727c52e741f7f0226845e466c]: Words in s. 255(3)(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. 34(1)(b)(iii)

[^key-4da9fe584f2efb36a5397fbea7770164]: S. 255(4)-(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. 34(1)(c)

[^key-7e56e41a2515a31fff6ba5e4f6a31220]: Words in s. 259(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. 2(3)

[^key-85e0a37aa92eb52c8b1d915705e36f01]: Words in s. 259(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(11)(a)

[^key-b18136ed1a4573eaadb2aa42493f020f]: Words in s. 259(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. 56(11)(b)

[^key-1c2fb86055c8673419e72edbdc019357]: S. 260 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. 41(3)

[^key-42a4c3aae46161df8cdb378075ac0f55]: S. 262(1A)-(1D) 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. 36

[^key-63e5462f3a69b86f00573f672390c3c7]: Words in s. 262(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. 47(1)(a)

[^key-fb0d6910c36f4d96af772647bbd820c8]: Words in s. 262(1)(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. 47(1)(b)

[^key-414c70bf8b90a8f4cc850fdd35fd2cc5]: Words in s. 266(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. 43(2)

[^key-b2c71a26f57db7dbb3ac1e339f548c5c]: S. 267(3A) 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. 42(1)(a)

[^key-d9c8d9b7c15bd171c33f9daf94e29818]: Words in s. 267(4) reordered (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(1)(b)(i)

[^key-125d5f16fe9eead235c6ce92182e886d]: Words in s. 267(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. 42(1)(b)(ii)

[^key-21f462822b3278dcc23b7730b174de93]: Words in s. 267(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. 43(1)(a)

[^key-a6a253f19c1588e8b68b134a804dcd00]: S. 267(3B)-(3D) 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. 43(1)(b)

[^key-46220adc8afac5330917b622119d179c]: Words in s. 269(1)(a) 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. 2(5)(a)(i)

[^key-a956e52d105678a4fe989af0ca886638]: Words in s. 269(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. 2(5)(a)(ii)

[^key-20a7ac304a9b9b1f4441120f0f302a2f]: S. 269(4)-(6) 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. 2(5)(b)

[^key-631d12d2247db4c88aac28360f8adacb]: Word in s. 271(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. 57(1)(a)

[^key-95cf259c43c0569d8a5f10e368985374]: Word in s. 271(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. 57(1)(b)

[^key-421ee89738ddd4f7e07f7ee0914abfc7]: Word in s. 271(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. 57(1)(c)

[^key-76d7b52024b13108024dc4f8936f2682]: S. 272(9)-(11) 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. 43(3)(b)

[^key-709eb6dead4a60f489e232ae765fc1f4]: S. 272(8)(da) 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. 44(1)

[^key-2194c332268f222cad63db378bf60a88]: Words in s. 272(8)(c)(i) 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. 57(2)

[^key-a2cac34a79f84cbb2071c932673092ef]: S. 273(3)(ba) 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. 44(2)

[^key-6e7648322360c6b7d16ed5bb3f0d33e8]: Word in s. 273(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. 57(3)(a)

[^key-dffa9ddf99da3d534e750a317ba16d1f]: Words in s. 273(4)(e) 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. 57(3)(b)

[^key-825f558470caff0f486ff9d7008c4b7c]: S. 273(4)(pa) 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. 57(3)(c)

[^key-0ded041407d7dceed16678dc7f37fea0]: S. 274 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. 47(2)

[^key-823f0f17f907760a1bc557b775a23b64]: S. 276(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. 45(2)(a)

[^key-497eac32942887c1a9eb2af5d559b05b]: S. 276(c)(iiia) 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(2)(b)

[^key-ee5d6e73769fee3d31ab67323a2600d2]: Words in s. 276(b)(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. 29(3)

[^key-98743f3c7a3d88cd9d168283eafb00bc]: Word in s. 280(1) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 21(2)(a)

[^key-78fce097f3a2427574ec328435a3ff4f]: Words in s. 280(1) inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 21(2)(b)

[^key-f3c8596fa23be2a8516c3f7783fbc85b]: Words in s. 313 Table inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 21(4)

[^key-b7a546117cd36f7108e1cc5079b25184]: Words in Sch. 14 para. 3(2)(a) 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. 2(6)(a)(i)

[^key-7341f2a297eaff71c75fe12bf04285c3]: Sch. 14 para. 3(2)(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. 2(6)(a)(ii)

[^key-5116472f59caf3d66101cf37b4910fc2]: Sch. 14 para. 3(3)-(5) substituted for Sch. 14 para. 3(3) (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)(a)(iii)

[^key-b2f57edfadcb1b6c0261a31548021841]: Sch. 14 para. 6(1A) 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. 58(1)(a)

[^key-f7649a75c94cf72aede8ff30cd091d26]: Words in Sch. 14 para. 34(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. 58(1)(b)(i)

[^key-76a86bbb7dc6db6da719e6945fe5c8ba]: Sch. 14 para. 34(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. 58(1)(b)(ii)

[^M_F_d59cb298-48aa-42c9-a90c-7ceca5f161f5]: Words in Sch. 14 para. 35(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. 58(1)(c)

[^key-4125d43d986485aa684ac00f1ab4dd48]: Words in Sch. 14 para. 37(4)(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. 58(1)(e)(i)

[^key-829a34b5fc5725904f6d215905e6d4ed]: Word in Sch. 14 para. 37(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. 58(1)(e)(ii)

[^M_F_7a3ec857-12b5-4c46-ddb4-13cc4b0cdf40]: Words in Sch. 14 para. 36(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. 58(1)(d)

[^key-4f6e2bfaa9387e86445e4f627dc95cec]: Word in Sch. 14 para. 39(1)(a) 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. 2(6)(c)(i)

[^key-3cddc5b56a7e24805e5a1cf1967bf35f]: Sch. 14 para. 39(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. 2(6)(c)(ii)

[^key-56f728fa61d84553af9fb96a741bff83]: Sch. 14 para. 39(2)(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. 2(6)(c)(iii)

[^key-e30727db2534f4e0858cf56629d6dc18]: Words in Sch. 14 para. 51(5) 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. 37(2)(a)(i)

[^key-0dfefb4bfc062f87c09d79a2f505e31a]: Words in Sch. 14 para. 51(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. 37(2)(a)(ii)

[^key-039109e6ca86ff0a6017442fc1af70cd]: Sch. 14 para. 51(6) 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. 37(2)(b)

[^key-2c6c16ded3d81086689f831956021bf5]: Sch. 14 para. 51(7) 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. 37(2)(b)

[^key-c7b02f70d53926d44d830b925a607e9a]: Sch. 15 para. 1(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. 58(2)(a)

[^key-1d78fa5245562a841d1d177e74f24351]: Sch. 15 para. 2(1)(k) 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(2)

[^key-4017fefb50e4c5d6c3cc8427d9257984]: Sch. 15 para. 2(1)(l) 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(4)

[^key-cee4d9417c8482e8da9c9cb276f1beb2]: Sch. 15 para. 2(1)(ea) 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(2)(b)(i)

[^key-35b005db10ba8979435c78486e191f30]: Sch. 15 para. 2(1)(fa) 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(2)(b)(ii)

[^key-eda40bc0fd7c356705570cb79076511b]: Words in Sch. 16 para. 2(3)(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. 38(2)

[^key-d4a695ef4ee6216b75d1ed228b268081]: Sch. 16 para. 2(3A) 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. 38(3)

[^key-4a9d34efb28cb5bca398899fc2e8bea1]: Words in Sch. 16 para. 2(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. 38(4)

[^key-0c02bc341099d699cdb15635748f782b]: Sch. 16 para. 2(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. 38(5)

[^key-4c0138a1351e222a65619b82f40191a0]: Words in Sch. 16 para. 2(9) 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. 38(6)(a)

[^key-69ca6058a2968322e5882c73214594da]: Words in Sch. 16 para. 2(9) 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. 38(6)(b)

[^key-11d2b0afb7c8bf865a5ff2cc0b19ed1a]: Words in Sch. 16 para. 2(9) 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. 38(6)(c)

[^key-760d8b66b408d0478577a33c71e7a102]: Words in Sch. 16 para. 2(11) 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. 38(7)

[^key-4c5d5b3132c05b7836db17b45d58ba10]: Sch. 16 para. 2(12)(13) 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. 38(8)

[^key-2815874a2d4517351a8bbab23f233084]: Sch. 16 para. 2(1)(b)(ba) substituted for Sch. 16 para. 2(1)(b) (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(2)(a)

[^key-bd93e1cb45f5fb619b3eae4290dad93d]: Words in Sch. 16 para. 2(4)(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. 34(2)(b)(i)

[^key-3fc8c4a432b517c3d3e9bfe1f77e8009]: Sch. 16 para. 2(4)(b)(i)(ii) 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. 34(2)(b)(ii)

[^key-e3d9149ccbce5e6e5f44eac2b44ed15f]: Words in Sch. 16 para. 2(6) 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. 34(2)(c)

[^key-0be14f6ff5db067bbf076c67a7cf2e07]: Words in Sch. 16 para. 2(11) renumbered as Sch. 16 para. 2(11)(a) (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(2)(d)(i)

[^key-f551197d6bf4d36d32f34d4a3bd172ac]: Sch. 16 para. 2(11)(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. 34(2)(d)(ii)

[^key-386c5a039dec009ca7ba47b5846e19ea]: Sch. 16 para. 3(7)-(9) substituted for Sch. 16 para. 3(7)(8) (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(2)

[^key-dd8c144efdb87bb11df2b6fe349382f7]: Sch. 16 para. 3(1)(1A) substituted for Sch. 16 para. 3(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. 39(2)

[^key-ca448d35d34057c1a4d068b363d05cf1]: Words in Sch. 16 para. 3(2)(c)(ii) 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. 34(3)(a)

[^key-4c960c7f69863a31040f1b6bacaa5195]: Sch. 16 para. 3(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. 34(3)(b)

[^key-28a9b67e04f1c3661958e1a3520aa953]: Word in Sch. 16 para. 4(3) 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. 39(3)(a)(i)

[^key-42a41bad4fc1012f8e41508127f2321f]: Sch. 16 para. 4(3)(d) 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. 39(3)(a)(ii)

[^key-4e427c5da346d148e2930be135e938c7]: Word in Sch. 16 para. 4(5) 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. 39(3)(b)

[^key-2b3eda6cbfa0dda448a7056209681019]: Word in Sch. 16 para. 6(6) 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. 39(4)

[^key-2b00bcee6a64b884daf2fff9f3b380be]: Sch. 16 para. 10 renumbered as Sch. 16 para. 10(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. 58(3)(a)

[^key-c7a1ae653fefc7d62fc039c947925a40]: Words in Sch. 16 para. 10(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. 58(3)(b)(i)

[^key-9ca8cd5067f16b35f1ece1b100e35a15]: Words in Sch. 16 para. 10(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. 58(3)(b)(ii)

[^key-23c26ba4d4ea7ee3055b40894ff21fbe]: Word in Sch. 16 para. 10(1)(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. 58(3)(c)

[^key-4bd396ecc430a7abd42e20a17b19cce1]: Sch. 16 para. 10(2)(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. 58(3)(d)

[^key-fd2ba68fa5e6ee165b4d4f3b0b669662]: Sch. 20 para. 1 in force at 13.5.2024 by S.I. 2024/522, reg. 2

[^key-1178f77de9f31088e3ae3dee3820059c]: Sch. 20 para. 2 in force at 13.5.2024 in so far as not already in force by S.I. 2024/522, reg. 2

[^key-91b527d7631459e22d4b52a1ca3965eb]: Sch. 20 para. 3 in force at 13.5.2024 in so far as not already in force by S.I. 2024/522, reg. 2

[^key-1bd56faad73299d1ca3ad186d90f78a6]: S. 241(4) inserted (7.11.2024) by Finance Act 2025 (c. 8), Sch. 4 para. 51(1)(f)(4)

[^key-f7c0e9ace02e25923b0281c5a8614048]: S. 256(5) inserted (7.11.2024) by Finance Act 2025 (c. 8), Sch. 4 para. 51(2)(f)(4)

[^key-11f3b380b742ef621ec75e45968363dc]: Sch. 16A para. 2 renumbered as Sch. 16A para. 2(1) (7.11.2024) by Finance Act 2025 (c. 8), Sch. 4 para. 51(3)(b)(i)(4)

[^key-67f61c7fef6cbdb2c30acf453e892c86]: Sch. 16A para. 2(2)(3) inserted (7.11.2024) by Finance Act 2025 (c. 8), Sch. 4 para. 51(3)(b)(iv)(4)

[^key-e412378a7b4d1d529b79d4bae031ed67]: S. 74 in force at 1.2.2025 by S.I. 2025/96, reg. 2(a) (with reg. 3)

[^key-c1fa21454ba38d8d84752c9c420e2d56]: S. 82 in force at 1.2.2025 by S.I. 2025/96, reg. 2(b) (with reg. 3)

[^key-ab23dd2a1d96ff869b6ef2a392ee85c0]: S. 83 in force at 1.2.2025 in so far as not already in force by S.I. 2025/96, reg. 2(b) (with reg. 3)

[^key-c13bba130e0bdb3614890be7e6a8c1be]: S. 84 in force at 1.2.2025 by S.I. 2025/96, reg. 2(b) (with reg. 3)

[^key-b914b3cdfadecd558049fff080bdf449]: S. 85 in force at 1.2.2025 by S.I. 2025/96, reg. 2(b) (with reg. 3)

[^key-b3a878d04349324fd1f2f115f94f540a]: S. 89 in force at 1.2.2025 in so far as not already in force by S.I. 2025/96, reg. 2(c) (with reg. 3)

[^key-9ee9b1a743f0af1308b8d6083d0f3c54]: S. 110 in force at 1.2.2025 by S.I. 2025/96, reg. 2(d) (with reg. 3)

[^key-dc3e0dbf9a3d08d30732c4abab7f1a70]: S. 111 in force at 1.2.2025 by S.I. 2025/96, reg. 2(d) (with reg. 3)

[^key-2a45a782d011edbfba27502a29994401]: Sch. 13 para. 21 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-f84d8f9c4a4899cf14cdf0ed1416ada2]: Sch. 13 para. 22 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-8d153c9e5a3a886309c32859fc5cdbd5]: Sch. 13 para. 23 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-8d1675630e3dac27866e1f0237c143fc]: Sch. 13 para. 24 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-4043f41bc2eb9585fd31158d797769ef]: Sch. 13 para. 25 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-02441a120d34191285a234f8ef77c6e5]: Sch. 13 para. 26 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-21091a111f36d3d040bac9df8edd7112]: Sch. 13 para. 27 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-78077ffa99e564c861dba5ac56853bc7]: Sch. 13 para. 28 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-9a991b6e82be185d5d5b0636a7517e95]: Sch. 13 para. 29 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-a4f57e438330b9d86f7ab17a4a8676dc]: Sch. 13 para. 30 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-0c363217f8ead82a8eec3e48c11077e8]: Sch. 13 para. 31 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-3209bce58a2f4e5725279de5b7b3a95a]: Sch. 13 para. 32 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-29f4e6fca3c3a63de68c29a7891f67b6]: Sch. 13 para. 33 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-7126a63a45dc844f7b1bc58f224f4c99]: Sch. 7 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(2)(6)

[^key-d6a9fa423849de6b394f7e186f89adb3]: Sch. 8 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(3)(6)

[^key-84b86d794b8ed5da823ffe4949d7e66e]: Sch. 9 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(4)(6)

[^key-efdf334944cc12b1be13e9a044d21276]: Words in s. 168 heading omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(2), 72(4)

[^key-99b7f67f7927f7009449b7f3b22b2840]: Words in s. 175 heading substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 19, 72(3)(a)

[^key-15cb77012e2526e09153f507c645688b]: Words in s. 176 heading substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 19, 72(3)(a)

[^key-9fb6e69a9d1806374c1e561501413569]: Pt. 3 Ch. 9A inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 5, 10

[^key-db2a8a625c07d3c7e80ee8192ffd13e8]: Sch. 16 Pt. 2A inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(4), 10

[^key-24c31a10dfd486d2b719968960868828]: Sch. 16 para. 4A and cross-heading inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(6), 72(4)

[^key-92a92c8bc9cf65f90bfe01b247602bae]: Sch. 16 paras. 6A, 6B and cross-headings inserted (in relation to accounting periods commencing on or after 31.12.2023 (subject to sub-paragraph (2) of the amending paragraph)) by Finance Act 2025 (c. 8), Sch. 4 para. 47(1)(2), 72(2)

[^key-4d34f69c1f4530c88e25340333b7015a]: Words in Sch. 16 Pt. 2 Ch. 1 heading substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(2), 10

[^key-1e77bbb31b93385d5834338ba0cbc187]: Words in Sch. 16 Pt. 2 Ch. 2 heading inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(3), 10

[^key-81c4156820b8ddd5f07d8333b273a607]: Sch. 16A Pt. 2 inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(5), 10

[^key-c6c1eda6f7c9470ee9bf0dde36a95cad]: Words in Sch. 17 Table inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 9(1), 10

[^key-3f622668129992c318aecca18211c5d0]: Words in Sch. 17 Table inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 47(5), 72(2)

[^key-114c8a132de978fb3335e3cbea925ab8]: S. 137A inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 12(1), 72(4)

[^key-07a171cad47ba980f7162332ffd5ee80]: S. 176G inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 23, 72(3)(a)

[^key-b5f684732d8c87bd6b7b69acbf221e0d]: S. 180A inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 25(3), 72(4)

[^key-5cdc541365dba9b7104bf901becf2a00]: S. 181A inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 27, 72(4)

[^key-4346a021d7de55e84cc3be718980c0d3]: S. 181B and cross-heading inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 28, 72(4)

[^key-fa276aa7b57131f94d2847d9df131b47]: Ss. 198-198ZC substituted for s. 198 (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 33, 72(4)

[^key-ac72465a15d90a6d569205725a933858]: Words in s. 121(1) substituted (n relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 2(2), 10

[^key-f892c442f87122d40623961797f47395]: S. 121(5)(e) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 2(3), 10

[^key-827dd43ff6640d6c71333722eda357d0]: Word in s. 122(1) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 3(2), 10

[^key-a56aa63f6dd0c45fd4c0ff4e3ca9cd91]: Word in s. 122(2) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 3(3), 10

[^key-14717058ea1c75f86b5f3707aac82e45]: Word in s. 122(3)(a) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 3(4), 10

[^key-ee3249c8f884fdfc387d580f8230738f]: Word in s. 122(7) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 3(5), 10

[^key-df8641d1186157c223e22059971c1a04]: S. 123 substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 4(1), 10

[^key-9a4aec43ed752ebff425b1aa2688d7b4]: Word in s. 124 heading substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 4(2)(a), 10

[^key-254c4b6a3473a0a625223873f3e639c4]: S. 124(8A) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 4(2)(b), 10

[^key-e214fc952e2dcbf38e02d9f7fa8de57b]: Words in s. 127(5)(a) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 11, 72(1)(a)

[^key-80fbedd8f998afcf23251e93037df13e]: Words in s. 127(6)(a) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 11, 72(1)(a)

[^key-da3927fe98bd809c8cf52c67c231c8ab]: Words in s. 127(7)(a) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 11, 72(1)(a)

[^key-abc8025eef90ce52d1d883950e530843]: S. 128(8) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 7(1)(b), 10

[^key-7a893b06d25cb5f3fe87023a28386104]: Words in s. 128(7)(b)(i) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 7(1)(a), 10

[^key-d4e715792e05f987d1247c89038cd1ec]: S. 141(9)(b) and word omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 53, 72(4)

[^key-0234d2527cb6261721dae81e6aba8d55]: Words in s. 148A(5)(a)(i) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 54(a), 72(4)

[^key-4b50101694fc322ad77bc7b758cea605]: Words in s. 148A(5)(a)(ii) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 54(b), 72(4)

[^key-d6f1e58c086041f4194ee2d73da7c375]: Word in s. 155(3) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 47(4), 72(2)

[^key-514fe9da439950ededed682f75236bab]: S. 168(2A)-(2C) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(3), 72(4)

[^key-a3286d356a62c91c9576e3c5bf2a4646]: S. 168(9)(9A) substituted for s. 168(9) (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(8), 72(4)

[^key-a90e77daf66e629294d7acf25d93e5ac]: S. 168(10A) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(10), 72(4)

[^key-527581608ca8f5ea56327c9279343956]: Words in s. 168(3) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(4), 72(4)

[^key-c45b0c3a4c794bfb5308cbb24ba06d03]: Word in s. 168(4) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(5)(a), 72(4)

[^key-37be47d3cc34ec838cbcf1a8e7353f1a]: Word in s. 168(4) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(5)(b), 72(4)

[^key-a8f61db8e35c26481f53859f5ef06679]: Words in s. 168(4) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(5)(c), 72(4)

[^key-e3b9a25a96297d30e8972ff267e94aa6]: S. 168(5)(6) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(6), 72(4)

[^key-cc8aac11d76eecf16d7682d4a9d0ced8]: S. 168(7) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(7), 72(4)

[^key-65f54e50d17d28b8995c98819f8a7376]: Words in s. 168(10) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(9), 72(4)

[^key-049f4929e9d5cc86df7cd03ddfca42f2]: S. 168(11) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(11), 72(4)

[^key-0f465e83d1a6736d5868679415bd90c6]: S. 168(12) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(11), 72(4)

[^key-c236e39706c51269aa1ca5da9181d33e]: Word in s. 169(2) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 14(a), 72(4)

[^key-b8f641fc628636133afdae1088591c39]: Words in s. 169(2)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 14(b)(i), 72(4)

[^key-4906038f543720540c86a5cef0c4de4e]: Words in s. 169(2)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 14(b)(ii), 72(4)

[^key-0ed9571349ec78b84c9694fc10cbb22c]: Words in s. 170(9)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 55, 72(4)

[^key-5aa118ac9baca4124c1b21c3c9f9b8b4]: Words in s. 170(2A) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 15, 72(4)

[^key-eeca3b71b77b0c89ce976e3b9e6f4196]: Word in s. 171(2)(b) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 56(a), 72(4)

[^key-2540de49198df0d66de0215ba9344151]: Word in s. 171(6) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 56(b), 72(4)

[^key-3c711434e8e376291e2691f1109a1526]: Words in s. 174(1) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 18, 72(3)(a)

[^key-d62534d7eb82c46c62c9a1e35657f96d]: Words in s. 176B(3) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 57, 72(4)

[^key-55f5e7fef65373d282850831cf4b4811]: Word in s. 176C(4)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 58(a), 72(4)

[^key-f397823195502d0ca36b529e0a330fbb]: Word in s. 176C(5)(a)(ii) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 58(b), 72(4)

[^key-bf32750909eb5d824fc0b8f332dcde3d]: Word in s. 176C(6) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 58(c), 72(4)

[^key-5dee36649b7adcfed5cc2f826d02f13d]: S. 176D(11)(12) substituted for s. 176D(11) (20.3.2025 in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(6), 72(3)(a) (with Sch. 4 para. 20(7)(8))

[^key-d8e02e6491f61dcc6e488791afb4048b]: Words in s. 176D(1) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(2), 72(3)(a)

[^key-2fc06d3d159c4ad00fc0629638a311c6]: S. 176D(2) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(3), 72(3)(a)

[^key-43d7116622b23e9420229ca5d77c69da]: Word in s. 176D(3)(b) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(4)(a), 72(3)(a)

[^key-5fec47d3a51fa23dbfa79b4506e9563e]: Words in s. 176D(3)(b) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(4)(b), 72(3)(a)

[^key-56ffa10ee655df10fe93db8e36943d76]: Words in s. 176D(7) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(5), 72(3)(a)

[^key-22059dcc63217bdd93670c1a79f6b11f]: Words in s. 176D(10) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 59, 72(4)

[^key-621492fdf61a25c2d7cb732295779c23]: S. 176E(3)-(6) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(5), 72(3)(a)

[^key-ecc7e52caa53a8a7315027b3da6eeee9]: Words in s. 176E(1) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(2)(a), 72(3)(a)

[^key-bf792ffd9a33ddd5e69d6f42f01515f0]: Words in s. 176E(1) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(2)(b), 72(3)(a)

[^key-0bf1b7485c2ae89651edf079c0618782]: Words in s. 176E(1) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(3), 72(3)(a)

[^key-7c2e0048911e829b4886bbbb8cb4fab4]: Words in s. 176E(2) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(4), 72(3)(a)

[^key-4331094dccf1428ad751b346a6e135a9]: Words in s. 176F substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 22(3), 72(3)(a)

[^key-410ff10c6e5ed90d2606920fb9055c8f]: Words in s. 176F substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 22(2), 72(3)(a)

[^key-d23b39868bf7a74d26597f1dd9321387]: S. 178(1C)(1D) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 16(3), 72(4)

[^key-2b2dbbe5e40d70f31440ca4331da9b3c]: Words in s. 178(1) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 16(2), 72(4)

[^key-96baf53bc9848fc5d676ff15300694e0]: Words in s. 178(2) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 16(4), 72(4)

[^key-290b091ebc50dc4ae9dbcad78bb2b3ef]: Words in s. 180(3) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 26, 72(4)