Capital Allowances Act 2001

[^key-fb0fe8f8fcdc8a7a93c924444e52bb19]: Word in s. 86(4) substituted (19.7.2011) by Finance Act 2011 (c. 11), s. 12(2)(c)

[^key-8c255945d83e872528721421634693a2]: S. 70E(2DA)(2DB) inserted (with effect in accordance with s. 33(7) of the amending Act) by Finance Act 2011 (c. 11), s. 33(5)

[^key-100510bd71b8ca19e0e507624ffdff60]: Words in s. 70E(2C)(b) inserted (with effect in accordance with s. 33(7) of the amending Act) by Finance Act 2011 (c. 11), s. 33(4)

[^key-edda6ca1dca423bff773e4b4a914bd1e]: S. 70D(1A)(1B) inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2011 (c. 11), s. 33(3)

[^key-448841786d985f9579117291092af159]: S. 70C(4A)-(4C) inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2011 (c. 11), s. 33(2)

[^key-788ab6073a340b9919c9a623a300d8c4]: Word in s. 65(3) substituted (19.7.2011) by Finance Act 2011 (c. 11), s. 12(3)

[^key-9d5e61ab2a21c602223d8fd8cd4c2d4c]: Word in s. 61 Table Item 7 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 16, 31

[^key-0e9eb8065e8a701132a0789ddeea2822]: Words in s. 56(2)(a) inserted (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(4)(b)

[^key-2e0d26585b344465661f0c0c7dae9258]: S. 15(2A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 15, 31

[^key-b55fd0a67eeccdb6dff6bc42397a65a6]: Word in s. 15(1)(b) inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(3)(a)

[^key-a4d9e041ddb7b3a585197628584b6fdd]: Word in s. 15(3)(a) inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(3)(e)

[^key-f4d4c295d6ef9bead230da57d0451219]: Words in s. 15(1)(d) substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(3)(c)

[^key-d7bb8e130405b2bd0bb6e7468eeffbb8]: Words in s. 15(3)(b) substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(3)(f)

[^key-53307ab1843f42b6aa6248ccffad52c1]: Word in s. 16 heading inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(4)(a)

[^key-737b2b119bf93529296453568751ea17]: Words in s. 17 heading substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(5)(a)

[^key-4675ce06ac56a1392afd83e483505768]: Word in s. 33(8)(b) inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(8)(a)

[^key-cce7fbbfa74fcad7e63c655067b6a8c0]: Words in s. 33(8)(d) substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(8)(c)

[^key-90d25b5947fa08eb6c79d960b38e1fef]: Word in s. 33(8)(d) omitted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 14 para. 12(8)(d)

[^key-744f95d086b925ff9ebec85e7ebe4686]: Word in s. 35(1)(a) inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(9)(a)

[^key-8257b42a5f76f00c5270f77fa193b0ad]: Words in s. 35(1)(b) substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(9)(b)

[^key-463bb7379aeac474d9e2ac63a80fc6c3]: Word in s. 51A(8) substituted (with effect in accordance with s. 11(5)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 11(3)

[^key-14d519eaaafa8012091a20865fb93ed4]: Word in s. 63(3)(b) inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(10)(a)

[^key-f3ace2506f558bebbc80ea4fa09b77d2]: Words in s. 63(3)(d) substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(10)(c)

[^key-ea69fa99ef8e09c46d35f6fd0687bbc1]: Word in s. 63(3)(d) omitted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 14 para. 12(10)(d)

[^key-a6e0679d626e287fb38b4d4078f09f55]: Words in s. 63(4) renumbered as s. 63(4)(a) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 4(a)

[^key-ef8e2fe3b6e0c9d655b8ba0dc29f666d]: S. 63(4)(b) and word inserted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 4(b)

[^key-c27120aa190404e42e6b329b2fe88388]: Words in s. 63(2)(a) omitted (with effect in accordance with art. 12 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 16(a)34(2); S.I. 2012/736, art. 12

[^key-66665668828084f487debe997899ba9c]: Words in s. 63(2)(aa) omitted (with effect in accordance with art. 12 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 16(b)34(2); S.I. 2012/736, art. 12

[^key-336b57290d15b72a514bdbaec8668f4f]: Words in s. 27 cross-heading substituted (with effect in accordance with Sch. 39 para. 35 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 34(3)(b)

[^key-9c38ce7eded363d841271b16ee2ca2b2]: Words in Pt. 2 Ch. 16B heading omitted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 11 para. 7(2)

[^key-f9af11d55e6b382cb02cc6b15695dc05]: Words in s. 218 heading inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 5(4)

[^key-6e43a2a1f93499a6843c6d1520b5e44b]: Words in s. 254 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 96

[^key-428162d3ccc7b385e3d1511fb51a703a]: Word in s. 256 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 99(5)

[^key-a06c4aa16ec85448648d33dfda47524e]: Words in s. 261 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 101(3)

[^key-3570326454f20bc9a51331d6818710a8]: Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)

[^key-819adf0bf582933d29b85b6dd48c0b87]: Words in Pt. 12 Ch. 1 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 102

[^key-b2d13291c8b6be1baa312752ccd9bccf]: Word in s. 563 heading substituted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 5(2)

[^key-9537970f82cd8a03b5f3560f1d22111a]: Sch. 1 Pt. 2 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 107(2)

[^key-df5f37a7a7f022cb969b86740afad6c5]: Sch. 1 Pt. 2 entries inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 107(3)

[^key-cd46e9058074c9ea8f6458286c106b12]: Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(8) (with Sch. 39 paras. 41, 42)

[^key-d15532ecbe41836c7b41e260f3388198]: Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(9) (with Sch. 39 paras. 41, 42)

[^key-922241598d653a814159eaaa6d66ae88]: Ss. 45K-45N inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 3

[^key-6482de3836c355544e9f8d22283b54c0]: S. 186A inserted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 6

[^key-1683c13345e9f6eac96cb42afa7780c2]: Ss. 187A, 187B inserted (with effect in accordance with Sch. 10 paras. 11, 13 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 1

[^key-e0903dfb98b370ffd0d2d01b848b5afc]: S. 212U inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 7(1)

[^key-9a5479f64d09a8d67a30912405c9c1c0]: S. 215 substituted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 1

[^key-e49fe7e9ebd271afb168c20c5934bdb4]: S. 218ZA inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 6

[^key-2e8531eaafbc07ab7ce454c92ffb0c03]: S. 255 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 98

[^key-4f5ed3f3824865258466c626bcd90023]: Words in s. 27 heading substituted (with effect in accordance with Sch. 39 para. 35 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 34(3)(b)

[^key-0f9bf016275ad13dc6168c02315321cf]: S. 1(2)(ca) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(2) (with Sch. 39 paras. 41, 42)

[^key-93ac596078972bea7cec42b08114fc2d]: S. 2(3) entry omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(3) (with Sch. 39 paras. 41, 42)

[^key-a3f685babeada6782efc3878fb314fa1]: Words in s. 9(2)(a) inserted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 7(a)

[^key-60c6a7d0713dac100e14e734a3ed8416]: Words in s. 9(2)(b) inserted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 7(b)

[^key-9467eabb27644315c80dc76d5bc7a142]: Words in s. 19(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 95

[^key-dfd3ec4abdb1eca3a83d9fbda1576b09]: S. 23(2) entry omitted (with effect in accordance with Sch. 39 para. 35 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 34(2)(a)

[^key-e5f5163bcd3be6367e244da6d887274e]: S. 23(2) entry omitted (with effect in accordance with Sch. 39 para. 35 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 34(2)(b)

[^key-4b09ff9c05162b2f174a6ff5299fee78]: S. 23(2) entry omitted (with effect in accordance with Sch. 39 para. 35 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 34(2)(c)

[^key-90a1bed877046a762c4d4edd39be9414]: Words in s. 27(1)(a) substituted (with effect in accordance with Sch. 39 para. 35 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 34(3)(a)

[^key-e3a360a22419fc9c69db2d8e5c75c65b]: S. 30 repealed (with effect in accordance with Sch. 39 para. 35 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 33(a)

[^key-e95f67b0aee1b1da321a686c1302ca63]: S. 31 repealed (with effect in accordance with Sch. 39 para. 35 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 33(b)

[^key-65e55c89f5c551e0ba160122b77b6774]: S. 32 repealed (with effect in accordance with Sch. 39 para. 35 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 33(c)

[^key-4f774fc09ee08a721f7d5fc3b793e249]: Words in s. 39 inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 2

[^key-c198c6a99dfd83826faa6b7065b9907b]: Words in s. 52(3) inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 5(2)

[^key-571c942a222e6a6b9965f91f4b3d5bfd]: Word in s. 52(5) omitted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 11 para. 5(3)(a)

[^key-86893501a94b3461ee94f53ec6e652c6]: S. 52(5) entry inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 5(3)(b)

[^key-4054ca0f4af8680849198d2fdec0453a]: S. 268E inserted (with effect in accordance with Sch. 9 para. 9(2)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 8

[^key-99ea57e1129a8be2bfe2136401936400]: Words in s. 46(1) inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 4

[^key-5b8b035c2c2a4caee30917ceb8909cfd]: Words in s. 52A substituted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 6

[^key-455fe5b680f708f4694192f78253d754]: Words in s. 57(3) inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 2

[^key-de5a7b5a6ab18655e0dc0df37f4c98b1]: Words in s. 57(3) inserted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 8

[^key-76b8883522c8a822190c65c77b305ae0]: Ss. 70E(2FA)-(2FC) inserted (with effect in accordance with s. 46(5) of the amending Act) by Finance Act 2012 (c. 14), s. 46(3)

[^key-c6ebeec8a28a1941c38d462916676593]: Words in s. 70E(2A) substituted (with effect in accordance with s. 46(5) of the amending Act) by Finance Act 2012 (c. 14), s. 46(2)

[^key-7a35507dde1d8b18a5cb4016b6c15d96]: S. 70E(2G) substituted (with effect in accordance with s. 46(5) of the amending Act) by Finance Act 2012 (c. 14), s. 46(4)

[^key-1223749fa3b5bb8ec94aa2d694090c6d]: S. 104A(1)(g) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 45(4)(a)

[^key-36321fd1c40689ebb39b88ca57924611]: Words in s. 198(1) inserted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 3(a)

[^key-475c6cd16c14420fb48fd11687572e38]: Words in s. 198(2)(a) inserted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 3(b)

[^key-99a2752fdaaec5a8f5ed2a66f163789a]: S. 198(5)(a) substituted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 9

[^key-d44985339e7b4ca84f8bc830edded081]: S. 199(5)(a) substituted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 10

[^key-024788cce3cab22a8e1619fbabe855cb]: S. 201(1A) inserted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 4(3)

[^key-1b9583a7a9a9f015b16d23f228a6598e]: Words in s. 201(1) inserted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 4(2)

[^key-d47ef72466821c06069a2ba67d1383b4]: S. 201(3)(f) substituted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 4(4)

[^key-e2afee7dc6f3f75c0e3f6f28cf867d20]: Words in s. 214 inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 3

[^key-4db1f4d35ec8a20fb3ab701ab8cb55dd]: Words in s. 216(1) inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 4

[^key-432fa790f8c4e0b3d3289c718784fac0]: S. 218(5) inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 5(3)

[^key-aa248bd786482baf540ebed05873aa29]: Words in s. 218(1) substituted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 5(2)

[^key-4be0334a279c312b85a9380b1546b9ad]: S. 230(2) omitted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 9 para. 7(3)

[^key-131ec193136e1ceb60153f56b691f305]: S. 230(1) substituted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 7(2)

[^key-58f085548f84cb186919fdaafa3f6ce4]: Words in s. 254(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 97

[^key-acc832a77ad814497ab399b607e9627b]: Words in s. 256(2)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 99(3)

[^key-9d6e42728e21b8fd7f06eb4cbfabaeb4]: Words in s. 256(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 99(2)(a)

[^key-46697c3e4637bf7ec279543f5a8aa50d]: Words in s. 256(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 99(2)(b)

[^key-1a320117623b5a878cb11c520a4a7254]: S. 256(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 99(4)

[^key-60996c18c0d7da9d9990da84414f4d53]: S. 256(4) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 99(4)

[^key-26fc2cbf2a674ef8ceaffd3b1c4a6b8f]: S. 257(2)(a)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 100

[^key-2e666ff358efbb160876f3685b154b02]: Words in s. 261 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 101(2)

[^key-181fc7d7c48b7d054784e22d4f0499ac]: S. 360C(2)(b) and word omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(a) (with Sch. 39 paras. 11-13)

[^key-d60328b5b947ccb8e9f617e8770a4c64]: S. 544(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 103(3)

[^key-10dd64647392a14157b78f2dbf76f974]: Words in s. 544(1)(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 103(2)

[^key-248d383c4877f1c5d49a2e09932c67e8]: S. 545(3) substituted for s. 545(3)-(5) (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 104(3)

[^key-94ab6a5e85ee8f5a01f63f68c956cc2f]: Words in s. 545(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 104(2)

[^key-b51af55e008ef9746a47af9bda12c0c4]: S. 560(5)(e) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 105(3)

[^key-b3b1dfd355300490003979940cd4b390]: Words in s. 560(1)(b)(ii) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 105(2)

[^key-c9eb7a9c2dc9e4e2b15ca9db3a27eaba]: Word in s. 563(1)(a) substituted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 5(1)

[^key-1877eb010fe3773b647fad1164ce9b3e]: Word in s. 567(1) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(4) (with Sch. 39 paras. 41, 42)

[^key-f2d69e55f4fa44951b98c0b4e64acd1d]: Words in s. 570(1) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(5) (with Sch. 39 paras. 41, 42)

[^key-88c536fa232196d2c680b4e2399f534f]: Word in s. 570A(1) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(6) (with Sch. 39 paras. 41, 42)

[^key-f1e8a3ca79f40d81124679956a329130]: Word in s. 573(1) omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(7) (with Sch. 39 paras. 41, 42)

[^key-a81ed2607ee5b3978404b534ee777633]: Sch. 2 para. 72 repealed (with effect in accordance with Sch. 39 para. 19(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 19(2)(a)

[^key-b1058336fbd2921d3fabde88c23abdce]: S. 255 modified (31.12.2012) by The Friendly Societies (Modifications of the Tax Acts) Regulations 2012 (S.I. 2012/3008), regs. 1(1), 4 (with regs. 1(2), 2)

[^M_F_a5975f49-5870-461f-ffee-cff68e28b6fe]: Word in s. 104A(1) repealed (17.7.2012) by Finance Act 2012 (c. 14), s. 45(4)(a)

[^key-06c20a6a509f8a81be5b5ced854d7c5f]: S. 15(2B) inserted (1.1.2013) by Finance Act 2012 (c. 14), Sch. 20 paras. 9, 55(1)

[^key-2235b08c432cd3fdf7a81eee85c8f98f]: Words in s. 542 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-c24425d3bf936f6d31bb91f48bb62932]: S. 51A(5) modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), s. 7, Sch. 1

[^key-7242754a9c491a309af36b3f71ed2c64]: Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))

[^key-8ca772c17c8ad0999c34231733cc98de]: S. 59(1)(2) applied by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 240C(6) (as inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 38)

[^key-548d7740a08f6875413abbc942fffbf2]: Words in s. 26(5) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 3

[^key-29d7559920dc44bcc3d7cccdfb753a85]: S. 33A(3) excluded by 2005 c. 5, s. 55A(2) (as inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 11(3)

[^key-c5c2b8ac5bec4e1c98a9f1feb9005432]: Words in s. 46(2) omitted (with effect in accordance with s. 70(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 70(1)(a)

[^key-6b144378481598e1d62fd515d6e4fd8c]: Words in s. 46(2) omitted (with effect in accordance with s. 70(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 70(1)(b)

[^key-8d3dc197880bc7b9bc3a12fb5769ff96]: Words in s. 57(3) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 4

[^key-e5d3b60114ee195faddae95e8fa126f3]: S. 59(4)-(7) inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 47

[^key-7fdb8ebab80ceafed0df1a1573db1373]: S. 59(8)-(10) inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 5 para. 5(3)

[^key-50c51c3df2a2c0770f9030d245272a3d]: Words in s. 161C(3) substituted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 5

[^key-26d84f233166af1338d1b6382fe658ea]: Words in s. 163(1) renumbered as s. 163(1)(a) (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(2)(a)

[^key-e8432d2fb04325673c500cb9aea86043]: Words in s. 163(1)(a) substituted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(2)(b)

[^key-0230309f1fca66ac07bc497f73fb2871]: S. 163(1)(b) and word inserted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(2)(c)

[^key-b519f74441db747bae3082aafd54f6da]: S. 163(3B)(3C) inserted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(3)

[^key-3dd6f535038156fa56bac1348379177c]: Words in s. 163(5)(a) substituted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2013 (c. 29), s. 90(4)

[^key-06a680a00fe5dda6207d69a130e4f0fb]: S. 164(1C)-(1E) inserted (with effect in accordance with s. 91(2) of the amending Act) by Finance Act 2013 (c. 29), s. 91(1)

[^key-b8b10d8c46876925727f72e7c4f2ea25]: Words in s. 164(5A) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 6

[^key-16bd996b6ed26cc6b4a42af2ff87f791]: S. 165(3A) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 7

[^key-f5635f1416ea74b6f52f7a81412420ae]: Words in s. 212B(1)(a) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 5(2)(a)

[^key-5c48294596a59f5d0098d2e8e716473d]: Word in s. 212B(1)(c) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 5(2)(b)

[^key-bf32bd78214968c37a4fb6ae55be0456]: S. 212B(1)(d) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 2(2)

[^key-47dcbfc38a194b5f944fbd9ab33e2fe5]: Word in s. 212B(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 5(3)

[^key-de1468a27eb4ce64eb8025e12d11f227]: S. 212B(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 2(3)

[^key-4e862d5dac851ff43f9c8eb800453336]: Words in s. 212C(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 6(2)(a)

[^key-d4fababf048b86034928c6c40410004b]: Word in s. 212C(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 6(2)(b)

[^key-b7d25480c2aa18ca4f10fd1609754636]: Word in s. 212C(5) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 6(3)

[^key-addc4c0a0850ff8353ce7a25b54e9aaa]: Word in s. 212I(1) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 7(2)

[^key-ccaf7c5788274e39e42a780a5bb0d46e]: Word in s. 212I(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 7(2)

[^key-7e18228c28bbea04a0fa76a191c40a08]: Words in s. 212I(2) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 7(3)

[^key-ad3826b7c4d53387d2600cc2d31ad261]: Word in s. 212J(1) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 8

[^key-a5bd2ee51974ea55916658bcf5c750ea]: Word in s. 212K(2) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 9

[^key-0cf6a1db869c91b1af8f29fd59dd680c]: Word in s. 212K(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 9

[^key-029a63e7034befbfa34a68c26ad0d337]: Word in s. 212K(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 9

[^key-993ff12cad4de78d9cad6bfa4494b024]: Word in s. 212K(5) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 9

[^key-b6a9b30740db00b9a96c5574279a21a3]: Word in s. 212N(2) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 10

[^key-2e7696eb04b31ffc9c8a1efc000df36c]: Word in s. 212N(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 10

[^key-9b572876fe3a96bd07fe363caefc7d80]: Word in s. 212N(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 10

[^key-4dcb7c57231ec3713c179c731e0966d4]: Words in s. 212P(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(a)

[^key-bf6515ca45363dade9642b07942acbdb]: Words in s. 212P(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(b)

[^key-4b5691576af12fd0090c730728be59b5]: Words in s. 212P(3) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(c)

[^key-4851519594dcaee831ef9d23e1af6ad0]: Words in s. 212P(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(d)

[^key-361957bbecba7f9e61749fbdb8fb8d3d]: Words in s. 212P(3) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(2)(e)

[^key-0c748ca5c81848f68d9eef21b928f730]: Words in s. 212P(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(3)(a)

[^key-ea7c0577279db9083040a52a886c3902]: Word in s. 212P(4) omitted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 26 para. 11(3)(b)

[^key-732c4e681eba1c1a744cb954d09a9dc8]: Word in s. 212P(4) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(3)(c)

[^key-93a3293eaf89c5607c8a6ce9efc02e70]: Words in s. 212P(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 11(3)(d)

[^key-3c6d6db1fdfc94297cd5479d165482c2]: Words in s. 212Q(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(a)

[^key-3514dd90764a275e6870ce76ac52baa4]: Words in s. 212Q(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(b)

[^key-06ba8883d0af378824a5bbae8d2292bc]: Words in s. 212Q(3) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(c)

[^key-2eac23bc16e420e49373f900763608fe]: Words in s. 212Q(3) substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(d)

[^key-df020b3a00b805253f92008f85f31da9]: Words in s. 212Q(3) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(2)(e)

[^key-40e3fcb8745951861e3accf00d8cb85e]: Words in s. 212Q(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(3)(a)

[^key-4507da0f0c57846db55a3e97e9880626]: Words in s. 212Q(4) inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 12(3)(b)

[^key-b2e259027b51638354fbca02c2165f30]: S. 268D(2)(aa)(ab) inserted (with effect in accordance with s. 72(2) of the amending Act) by Finance Act 2013 (c. 29), s. 72(1)

[^key-dfee5343d6237b90d56e7728e30c938f]: Word in s. 395(1)(d) omitted (with effect in accordance with s. 92(10) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 92(2)

[^key-a49cdf9fc999a201d96ca5d5278ed393]: Words in s. 395(3) substituted (with effect in accordance with Sch. 32 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 10

[^key-4b776404a7b344cf08651901a3c67270]: S. 403(2A) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(3)

[^key-998816e37f03c521617ad24d3321fe27]: S. 416 heading substituted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(d)

[^key-a14c1ee1e41dc29ecb2d30aa384bb4a4]: Word in s. 416(1)(a) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(a)

[^key-b872ab552b620ed0b20e87e9b3a5b745]: Words in s. 416(5) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(b)

[^key-5823de6497deae7470bfe03b57f7aa75]: Word in s. 416(6)(a) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(a)

[^key-7a25317f77ac814823103d829e411c92]: S. 416(7A) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(4)(c)

[^key-9e763f342b6e7ea6cb67d1f11d9bd57d]: Words in s. 416B(2) inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(6)

[^key-c1cad420fbeebaeb8c4597e5828b0b25]: Word in s. 538(1)(a) omitted (with effect in accordance with s. 73(4)-(6) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 73(2)

[^key-86d2be65498bde4d4ec01b161071c531]: S. 538(1)(aa) inserted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(2)

[^key-bc53bb8df38c04084e2aa219d74bd8a9]: Words in s. 538(2)(a) substituted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(3)(a)

[^key-8de02632ee954737ffce404c4922a651]: Words in s. 538(2)(b) substituted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(3)(b)

[^key-48beed70a04112d7bef12a90d2ac71ec]: Words in s. 538(2)(c) substituted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(3)(c)(i)

[^key-c828e610e6731b51278e1b91bd53798c]: Words in s. 538(2)(c) substituted (with effect in accordance with s. 73(4)-(6) of the amending Act) by Finance Act 2013 (c. 29), s. 73(3)(c)(ii)

[^key-a6156e02525f349b9c91679938aca72d]: Pt. 2 Ch. 16A heading substituted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 4

[^key-1f2041f937728c01f30690436172b22e]: S. 38ZA inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 5 para. 5(2)

[^key-d10fa460c5c9f6e01d0f4f5daecadfb0]: S. 66A and cross-heading inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 48

[^key-5b9c04d740709b8d2c8a3afc906c1042]: Ss. 165A-165E and cross-heading inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 2

[^key-6bb570d5edb213bf77bef0a58555b801]: S. 212LA and cross-heading inserted (with effect in accordance with Sch. 26 para. 13 of the amending Act) by Finance Act 2013 (c. 29), Sch. 26 para. 3

[^key-03bc9f597752ab7e3071d7fd67929c22]: Ss. 416ZA, 416ZB inserted (with effect in accordance with s. 92(10) of the amending Act) by Finance Act 2013 (c. 29), s. 92(5)

[^key-8a875f1150a641d14f9922bf9dfffca7]: Ss. 416ZC-416ZE inserted (with effect in accordance with Sch. 32 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 9

[^key-aa53555ad17e3e7a4a56d93ae2dbef6c]: Words in s. 18 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(4), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

[^key-31f775f17af06693912675d5ad542334]: S. 51A(5) modified (temp.) (17.7.2014) by Finance Act 2014 (c. 26), s. 10, Sch. 2

[^key-16168949036522b4e24f2dcde3d18ef6]: S. 5 applied by Corporation Tax Act 2010 (c. 4), s. 356JA (as inserted (with effect in accordance with Sch. 15 paras. 6(1), 9(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 15 para. 3)

[^key-1ef4e35590b830ed8c383fd19bf7743e]: S. 45M(4A) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(5)

[^key-42ca0128258a998f065a063df73d33a9]: S. 45M(7A) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(7)

[^key-fe3e463364da38c645e022efe604a0b1]: Words in s. 45M(1) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(2)

[^key-a0c54ce7b92f0488cc80f90a020490d9]: Words in s. 45M(3)(a) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(3)

[^key-873dffc181b17576d0b10abfa3ba2d46]: Words in s. 45M(4)(a) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(4)(a)

[^key-9fec180a52ea3b745eeec50b58e76d29]: Ss. 45M(4)(ba)-(bc) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(4)(b)

[^key-8b8c3c02a846834b945970f104640b5d]: S. 45M(6) omitted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 13 para. 4(6)

[^key-70ec6eb526f55733528b7ebfb6ebe7d5]: Word in s. 45M(12) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(8)(a)

[^key-490a2c497ed8c38b539d29b7c5518013]: Words in s. 45M(12) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(8)(b)

[^key-c5ae339ecd8c22822db6b2629f10624a]: S. 45M(15)(c) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 4(9)

[^key-f58562c6a13609837fcc06d9e35d2733]: Words in s. 45DB(3)(a) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 2(2)

[^key-851d5b90a52208836e8fe7eb89301d4a]: Words in s. 45DB(4)(a) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 2(3)

[^key-fde25d8665acfbf91731c7aba6155811]: Words in s. 45DB(11) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 2(4)

[^key-c839856bb640902b4c4d4dcd65e4aae5]: S. 45DB(12)(c) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 2(5)

[^key-dbf98ff00bf3cacccc9f690de0bed9e5]: Ss. 360B(2A)-(2C) inserted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(3)

[^key-b1c6e65c285264dcdc7dc901f900a8ec]: Ss. 360B(3A)-(3D) inserted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(5)

[^key-a7654215312f44c497b03e69314d1abf]: S. 360B(1) substituted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(2)

[^key-44f1d16756eb464e6d0b79d8569611e9]: Word in s. 360B(3) substituted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(4)(a)

[^key-783fd877a4407b38a97e4f2729d7497a]: Words in s. 360B(3)(d) substituted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(4)(b)

[^key-a4ddc12b9815ea51a41983f53bfcf3c6]: Words in s. 360B(5) inserted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(6)

[^key-fa61c1c948d0de93884835782d60473f]: S. 45K(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(5)(b)

[^key-b0715429deadd2582cbd561e9ecef39c]: S. 45K(8A)(8B) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 3

[^key-879b39d97c0607753349129232c649a8]: S. 45N(3A) inserted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 5(3)

[^key-9f01c4c35873a0684c958e24fef356b6]: Words in s. 45N(1) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 5(2)(a)

[^key-d4182b9cd61fef35eedda72ed6184ea7]: Words in s. 45N(1) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 5(2)(b)

[^key-75c95b4f2963ed767a53617557f5bc54]: S. 99(5) omitted (with effect in accordance with Sch. 1 para. 21 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 8(b)

[^key-e15b100c3528eaa75af895a2340d3939]: S. 160(2)(3) inserted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(4)(b)

[^key-df2f1c2009b9c0a4b75e6b5e3901d521]: S. 160 renumbered as s. 160(1) (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(4)(a)

[^key-1d9e62d7c28dc007f0ec9fc168a28ae2]: S. 360BA inserted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(7)

[^key-cbf4e66b98601de3bdb7396a7e5e260b]: S. 360L substituted (with effect in accordance with s. 66(10)-(13) of the amending Act) by Finance Act 2014 (c. 26), s. 66(8)

[^key-a746105a0f05ed00c3397bfbe100604d]: Ss. 431A-431C inserted (with effect in accordance with s. 67(9) of the amending Act) by Finance Act 2014 (c. 26), s. 67(7)

[^key-eb8a608ccf56f1237ae433d16315b3ae]: S. 161(4A) inserted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(6)

[^key-83a36eaab6a3e728969d7e8fac0c3274]: S. 161(4)(a) substituted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(5)

[^key-fd5a7d494d73f64d20a6681f57cf73dc]: S. 45DA(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(3)

[^key-b7406547b57a545f499d5099076d0298]: S. 45E(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(4)

[^key-f7fccfcccbcb00afe6248d32be042f6c]: Words in s. 212T(6) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 6

[^key-2a0ea572a523c20a78a33459f09a7bf9]: Words in s. 212U(5) substituted (with effect in accordance with Sch. 13 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 13 para. 7

[^key-182bf004c8bcc1863e446b6b6f258959]: S. 360M(4) substituted (with effect in accordance with s. 66(10) of the amending Act) by Finance Act 2014 (c. 26), s. 66(9)

[^key-b0b812374795ae604b1d54c93160c7ae]: Words in s. 394(2) inserted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(2)

[^key-9e0d51ba8864b25fbefc80aac9d54eed]: Words in s. 396(2) substituted (with effect in accordance with s. 68(4) of the amending Act) by Finance Act 2014 (c. 26), s. 68(2)

[^key-f34c894c92f8ba5feefa79fb34f44f3c]: Words in s. 398 inserted (with effect in accordance with s. 68(4) of the amending Act) by Finance Act 2014 (c. 26), s. 68(3)

[^key-ab2c4cc615d39755c20da4f27d6b69ca]: S. 399(1A)(1B) inserted (with effect in accordance with s. 67(8) of the amending Act) by Finance Act 2014 (c. 26), s. 67(3)

[^key-24d8917214d694e78dd911f42a558aff]: S. 5 applied by Corporation Tax Act 2010 (c. 4), s. 332K(1) (as inserted (with effect in accordance with Sch. 12 paras. 5, 7, 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 12 para. 2)

[^key-b22caffc9fe240e102311336b3496d2b]: S. 5 applied by Corporation Tax Act 2010 (c. 4), s. 356JN(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2)

[^key-9913a7efa6b74f941b8a7cfe3a0256d1]: S. 218(2A) inserted (with effect in accordance with Sch. 10 para. 3(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 3(3)

[^key-300758aa21cb3e9c050fce81707da367]: S. 218(3A)(3B) inserted (with effect in accordance with Sch. 10 para. 3(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 3(5)

[^key-1cd1b3fc77ddc5b7d65f8e1955b82183]: Words in s. 218(1) substituted (with effect in accordance with Sch. 10 para. 3(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 3(2)

[^key-7378319c60700519c8e6c7916c1e5f22]: Word in s. 218(3) substituted (with effect in accordance with Sch. 10 para. 3(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 3(4)

[^key-4ae09ebd6820d62b4ced86257b1dd4f2]: S. 242(4A) inserted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 5(2)

[^key-237225c764ccd23a571fb1fc8c676cb4]: S. 242(7)(8) inserted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 5(5)

[^key-6e42880dc65a901e6843b437568ef358]: Word in s. 242(5) substituted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 5(3)

[^key-18bcb7df5f91cf93ad47ca972e674777]: S. 242(6)(a) omitted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 10 para. 5(4)(a)

[^key-73aadd6013c408e10e79e9b052596742]: Words in s. 242(6)(b) substituted (with effect in accordance with Sch. 10 para. 5(6) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 5(4)(b)

[^key-f8d420e2ec9afdd1525900354782e1c4]: S. 45DB(11A) inserted (with effect in accordance with s. 45(8)(9) of the amending Act) by Finance Act 2015 (c. 11), s. 45(7)