Income and Corporation Taxes Act 1988

1988 CHAPTER 1

An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.

[9th February 1988]X1

Editorial Information

X1 EDITORIAL NOTE

The originating text of this Act is derived from the 1990 edition of The Taxes Acts edited by the Inland Revenue and published by Her Majesty's Stationery Office. The style of editing followed in older versions of the revised text may therefore differ from that applicable to most other Acts published in the online edition of the revised statutes. Any references in older footnote annotations to Vol. 1, 2 etc. are to the Volumes of that 1990 edition.

References to Acts in sidenotes and footnote annotations may be abbreviated. The main abbreviations used are listed below. Where a reference to an Act consists of the year, or the year and a series number (such as "1975", or "1975 (No. 2)", etc.), without any following letter(s) in parentheses, the reference is in most cases to the Finance Act, or Finance (No. 2) Act, etc., of that year. Exceptions to this are 1952, 1970, and 1988 (as to which see the list below).

ABBREVIATIONS USED IN SIDENOTES AND FOOTNOTES

1828 (R.S.) = Revenue Solicitors Act 1828 (c. 25, SIF 57)

1890 (I.R.R.) = Inland Revenue Regulation Act 1890 (c. 21, SIF 63:1)

1952 = Income Tax Act 1952 (c. 10, SIF 63:1)

1968 (C) = Capital Allowances Act 1968 (c. 3)

1970 (M) = Taxes Management Act 1970 (c. 9, SIF 63:1)

1970 = Income and Corporation Taxes Act 1970 (c. 10, SIF 63:1)

1970 (F) = Finance Act 1970 (c. 24, SIF 63:1,2)

1970 (No.2) = Income and Corporation Taxes (No.2) Act 1970 (c. 54)

1975 (O) = Oil Taxation Act 1975 (c. 22) (and similarly as respects subsequent years)

1976 (D) = Development Land Tax Act 1976 (c. 24)

1977 (I.T.R.) = Finance (Income Tax Reliefs) Act 1977 (c. 53)

1979 (C) = Capital Gains Tax Act 1979 (c. 14, SIF 63:2)

1984 (C) = Capital Transfer Tax Act 1984/Inheritance Tax Act 1984 (c. 51, SIF 65)

1988 = Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)

1988 (F) = Finance Act 1988 (c. 39, SIF 63:1,2)

1990 (C) = Capital Allowances Act 1990 (c. 1, SIF 63:1)

O.J. = Official Journal of the European Communities

SIF = Statutes in Force, the official hard-copy predecessor to the online statutes (and any following numbers refer to the relevant volume)

Modifications etc. (not altering text)

C1 General amendments, modifications, etc. to Tax Acts (or Income Tax Acts or Corporation Taxes Acts as the case may be):

Taxes Management Act 1970 (c.9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c.29, SIF 63:1), s. 95(1)(2));

British Telecommunications Act 1981 (c.38, SIF 96), s. 82(2)(7);

Telecommunications Act 1984 (c.12, SIF 96), s. 72(3);

Finance Act 1984 (c.43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12;

Finance Act 1985 (c.54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4);

The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), regs. 11(2), 13(1), 14;

Income and Corporation Taxes Act 1988 (c.1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c.29, SIF 63:1), s. 50(2)), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20;

Finance Act 1988 (c.39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6;

Electricity Act 1989 (c. 29, SIF 44:1), s. 90, Sch. 11 para. 8(2); S.I. 1990/117, art. 3, Sch. 1;

Capital Allowances Act 1990 (c.1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2); S.I. 1990/627;

Finance Act 1990 (c.29, SIF 63:1), s. 25(10);

Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 84(3) (having effect with respect to gifts made on or after 19.3.1991), s. 587A(2)(3) (with application as referred to in Finance Act 1991 (c.31, SIF 63:1), s. 54, Sch. 12 para. 5 (if the new securities are issued on or after 19.3.1991)), s. 736A, Sch. 23A paras. 2(2), 3(2), 4(4), 5(2), 7(1);

Ports Act 1991 (c. 52, SIF 58), s. 35(8);

The Official Listing of Securities (Change of Competent Authority) Regulations 1991 (S.I. 1991/2000), regs. 1(1), 4(5);

British Technology Group Act 1991 (c.66, SIF 64), s.12(1)(3)(4); S.I. 1991/2721, art.2;

The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1 reg. 28 (as substituted by S.I. 1992/97, reg. 18);

Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16, 177(4), Sch.2 (with s. 108(5));

Taxation of Chargeable Gains Act 1992 (c. 12), ss. 209(3), 289 (with ss. 60, 101(1), 171, 201(3)) (with effect for the year 1992-93 and subsequent years of assessment);

The Lloyd's Underwriters (Tax) (1989-90) Regulations 1992 (S.I. 1992/511), reg.3 (with effect for the year of assessment 1989-90);

Finance (No. 2) Act 1992 (c. 48), ss. 66, 77, Sch. 12 paras. 6(2), 7, Sch. 17 para.9;

The Lloyd's Underwriters (Tax) (1990-91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 3(1) (with effect for the year of assessment 1990-91);

Finance Act 1993 (c. 34), s. 78(3)-(5), 118(1), 146(2)(3), 165, 175, Sch. 20 paras. 8, 9(1);

Finance Act 1993 (c. 34), ss. 172(1), 176(1), 179(4)(5), 180(1)(a)(2), 182(2), 184(3) (with effect for the year 1992-93 and subsequent years of assessment);

Agriculture Act 1993 (c. 37), ss. 12, 36, Sch. 2, paras. 1, 2(1), 3(2), 16(2)(a), Sch. 4 para. 1(1);

The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), regs. 1, 4(1) , 5(1), 7(1), 8, 11(7);

Finance Act 1994 (c. 9), ss. 139(1)(2), 173(2)(b)(4)(a)(b), 174, Sch. 25 paras. 2, 6(1)(2);

Finance Act 1994 (c. 9), s. 252(1)(3), Sch. 24 paras. 1(4), 12(2), 15(1)(b), 18(1)-(4), 20(1)(a)(3), 25(1) (with retrospective effect to 11.1.1994);

Coal Industry Act 1994 (c. 21), ss. 21, 68(4), Sch. 4 paras. 11(1), 14, 17(2)-(4), 19(1)(a)(3); S.I. 1994/2189, art. 2, Sch.;

The Lloyd's Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg.3 (with effect for the year of assessment 1991-92);

Finance Act 1995 (c. 4), ss. 152, 157(12);

Finance Act 1995 (c. 4), s. 154 (with retrospective effect to 29.11.1994);

Income and Corporation Taxes Act 1988 (c. 1), Sch. 5A (as inserted by Finance Act 1995 (c. 4), s. 85(2)(3), Sch. 19);

Crown Agents Act 1995 (c. 24), s. 7(3)-(5);

Atomic Energy Authority Act 1995 (c. 37), s. 8, Sch. 3 paras. 1, 2, 7, 13;

Gas Act 1995 (c. 45), s. 17(1)(2), Sch. 5 paras. 1, 10(1)-(3);

The Friendly Societies (Taxation of Transfers of Business) Regulations 1995 (S.I. 1995/171), reg. 3;

The Lloyd's Underwriters (Tax) Regulations 1995 (S.I. 1995/351), reg. 4 (with regs. 5-8 and S.I. 1995/352, regs. 6-12, 14, 15);

The Lloyd's Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1, 4 (with regs. 6-12, 14, 15 and S.I. 1995/351, regs. 5-8) (with effect for the years of assessment 1992-93 to 1996-97);

The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995 (S.I. 1995/2052), regs. 1, 10;

Finance Act 1996 (c. 8), ss. 81(1), 151(1), 152, 154(2)(5)(9), Sch. 10 para. 4(2), Sch. 11 para. 4(4);

Income and Corporation Taxes Act 1988 (c. 1), s. 689A(2) (as inserted by Finance Act 1996 (c. 8), Sch. 6 paras. 16, 28);

Broadcasting Act 1996 (c. 55), Sch. 7 paras. 1(3), 18, 27;

Finance Act 1997 (c. 16), s. 79(3), Sch. 7 paras. 2(1)(3), 3(2)(5), 7(2);

Income and Corporation Taxes Act 1988 (c. 1), Sch. 23A paras. 3, 8(2A) (as substituted and inserted respectively by Finance Act 1997 (c. 16), Sch. 10 paras. 11(1), 13(3), 16);

Capital Allowances Act 1990 (c. 1), ss. 28A, 29(1)(1A) (as inserted and substituted respectively by Finance Act 1997 (c. 16), Sch. 15 paras. 3, 4)

Finance (No. 2) Act 1997 (c. 58), s. 29(1), Sch. 6 para. 23;

Income and Corporation Taxes Act 1988 (c. 1), s. 1A(5) (as substituted by Finance (No. 2) Act 1997 (c. 58), s. 31(4)(6);

The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473), reg. 3 (as amended by S.I. 2001/3629, art. 165(2)(a); S.I. 2004/822, reg. 4)

The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154), regs. 1, 3-23 (as amended by S.I. 1997/1715);

The Lloyd's Underwriters (Scottish Limited Partnerships) (Tax) Regulations 1997 (S.I. 1997/2681), regs. 1, 9;

Teaching and Higher Education Act 1998 (c. 30), s. 22(5)(g);

Finance Act 1998 (c. 36), ss. 30(3), 31(2), 32(8), 46, 47(3)(a), 117, 161(2)(b)(7), Sch. 18;

Income and Corporation Taxes Act 1988 (c. 1), ss. 65A(3), 70A(3), 596C, 754(2), Sch. 28AA para. 6(2)(b) (as inserted or substituted (as the case may be) by Finance Act 1998 (c. 36), ss. 38, 93(3)(4), 108(5)(6), Sch. 5 paras. 24, 25, 73, Sch. 16, Sch. 17 paras. 9(4), 37;

Regional Development Agencies Act 1998 (c. 45), s. 38; S.I. 1998/2952, art. 2(2);

Scotland Act 1998 (c. 46), s. 73(2); S.I. 1998/3178, art. 2(2), Sch. 3;

The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 21;

Finance Act 1999 (c. 16), s. 68(4);

Income and Corporation Taxes Act 1988 (c. 1), s. 469A (as inserted by Finance Act 1999 (c. 16), s. 68(1)(3));

Commonwealth Development Corporation Act 1999 (c. 20), ss. 6(2)(c), 16(1)(4)(c)(5);

Finance Act 2000 (c. 17), Sch. 14 para. 43;

Income and Corporation Taxes Act 1988 (c. 1), s. 587B(2)(b) (as inserted by Finance Act 2000 (c. 17), s. 43(1)(3));

Capital Allowances Act 2001 (c. 2), ss. 253(4), 260(5), 579, Sch. 3 paras. 54, 55;

Income and Corporation Taxes Act 1988 (c. 1), s. 118ZA (as substituted by Finance Act 2001 (c. 9), s. 75(1)(6));

Finance Act 2002 (c. 23), ss. 55(2)-(4)(7), 83(1)(a)(3), Sch. 26 para. 51;

Income Tax (Earnings and Pensions) Act 2003 (c. 1), ss. 56, 566(2), 723(1) (with s. 48(2), Sch. 7));

Finance Act 2003 (c. 14), ss. 148(1)-(5), 150, 195;

The Taxation of Benefits under Government Pilot Schemes (Return to Work Credit and Employment Retention and Advancement Schemes) Order 2003 (S.I. 2003/2339), arts. 1, 3;

Finance Act 2004 (c. 12), ss. 51, 188(7), 192(8)(10), 205(7), 206(7), 207(7), 208(8), 215(11), 227(5), 254(7), 255(3), 284(1) (with Sch. 36);

Finance Act 2002 (c. 23),Sch. 26 para. 36(2) (as substituted by Finance Act 2004 (c. 12), s. 52(1)(3), Sch. 10 para. 62);

Income and Corporation Taxes Act 1988 (c. 1), s. 837C (as inserted by Finance Act 2004 (c. 12), Sch. 27 paras. 1, 3);

Income and Corporation Taxes Act 1988 (c. 1), Sch. 19B para. 15(2) (as inserted by Finance Act 2004 (c. 12), Sch. 38);

Energy Act 2004 (c. 20), ss. 27(10), 28(5), 29(6), 30(6), 38(2), 44(5), Sch. 9 para. 37(3); S.I. 2004/2575, art. 2(1), Sch. 1;

Horserace Betting and Olympic Lottery Act 2004 (c. 25), ss. 4(1), 5(3)(c)(4); S.I. 2011/462, art. 2;

The Taxation of Benefits under Government Pilot Schemes (Working Neighbourhoods Pilot and In Work Credit) Order 2004 (S.I. 2004/575), art. 3;

Finance Act 2005 (c. 7), ss. 41(4), 50, 53, 54, 56, 83(1);

Railways Act 2005 (c. 14), Sch. 10 para. 34(2); S.I. 2005/1444, art. 2(1), Sch. 1; S.I. 2005/1909, art, 2, Sch.;

Finance (No. 2) Act 2005 (c. 22), ss. 7(2), 8, 9;

Finance Act 1988 (c.39), s. 66A(2)(4) (as inserted by Finance (No. 2) Act 2005 (c. 22), s. 60(1)(3));

The Pension Protection Fund (Tax) (2005-06) Regulations 2005 (S.I. 2005/1907), reg. 4;

The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014), reg. 3;

The Donations to Charity by Individuals (Appropriate Declarations) (Amendment) Regulations 2005 (S.I. 2005/2790), regs. 6, 7;

The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), reg. 4;

Telecommunications Act 1984 (c. 12), s. 72(3) (as substituted by S.I. 2006/745, art. 2);

The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2006 (S.I. 2006/3218), regs. 1(1)(2), 2-12;

The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) Regulations 2006 (S.I. 2006/3389), regs. 1(1)(2), 2-10 (as amended by S.I. 2007/2147, regs. 1-6);

Income Tax Act 2007 (c. 3), ss. 414, 466, 467, 473(5)(6), 474, 477, 513(4), 573, 576, 578, 586(2), 597(2), 711(2), 959, 963(4), 970(1), 988-1016 (Pt. 16) (with Sch. 2);

Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 61G (as inserted by Finance Act 2007 (c. 11), s. 25, Sch. 3 para. 4);

Consumers, Estate Agents and Redress Act 2007 (c. 17), Sch. 4 para. 11; S.I. 2007/3546, art. 3, Sch.;

The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), regs. 1, 3-12 (as amended by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2));

The Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards) Regulations 2007 (S.I. 2007/3338), reg. 3;

The Taxation of Insurance Securitisation Companies Regulations 2007 (S.I. 2007/3402), regs. 1, 6;

Income and Corporation Taxes Act 1988 (c. 1), s. 461D(4) (as inserted by Finance Act 2008 (c. 9), Sch. 18 para. 3);

Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 840A(3) (as inserted by Finance Act 2008 (c. 9), Sch. 7 paras. 69, 81);

Crossrail Act 2008 (c. 18), Sch. 13 para. 3(2)(4);

The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 69Z15(2), 69Z16(2), 69Z17(2) (as inserted by S.I. 2008/705, reg. 5);

The Friendly Societies (Transfers of Other Business) (Modification of the Corporation Tax Acts) Regulations 2008 (S.I. 2008/1942), regs. 1-7;

The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008 (S.I. 2008/2646), regs. 1, 2;

Corporation Tax Act 2009 (c. 4), ss. 2(4), 3, 294(2), 481(2), 490(2), 509(2), 515, 516(1), 521(4)(e)(5), 539(6), 540(3), 545, 550, 592(3), 593(2), 608(7), 799(1)(b), 802(2), 855(7)(8), 969, 1273, 1329 (with Sch. 2);

Income and Corporation Taxes Act 1988 (c. 1), s. 230A (as inserted by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 100);

Finance Act 2009 (c. 10), s. 25;

Corporation Tax Act 2009 (c. 4), s. 521B(2) (as inserted by Finance Act 2009 (c. 10), Sch. 24 paras. 4, 12-16);

The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 4, 26(2);

The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1, 4-7, 31(2);

The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 69Z61 (as inserted by S.I. 2009/2036, reg. 24);

The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971), regs. 1(1)(2), 4;

The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1, 16(2), 94 (with Sch. 1);

Corporation Tax Act 2010 (c. 4), ss. 128, 620, 624, 625, 778, 784, 786, 876, 950(5), 996(1)(2), 1070, 1071, 1166 (with Sch. 2);

Taxation (International and Other Provisions) Act 2010 (c. 8), s. 79(2), 192, 220 (with ss. 213, 214, Sch. 9 paras. 1-9);

Income Tax Act 2007 (c. 3), s. 809CZB(2) (as inserted by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 5 para. 7 (with Sch. 9 paras. 1-9));

Finance Act 2011 (c. 11), s. 53(5)(7)-(10), Sch. 2 paras. 53(4), 54(6);

The Taxation of Equitable Life (Payments) Order 2011 (S.I. 2011/1502), arts. 1, 3;

Finance Act 2012 (c. 14), ss. 69(b), 71(3), 72, 142(1)(b), 143(1)(b), 144(1), 148, 151, 152, 158(5), 166(5)(6), 167(4) (with Sch. 17);

Corporation Tax Act 2010 (c. 4), ss. 793(8), 812(5A) (as inserted by Finance Act 2012 (c. 14), s. 22(2)-(4));

Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371SO(2) (as inserted by Finance Act 2012 (c. 14), Sch. 20 para. 1);

Small Charitable Donations Act 2012 (c. 23), ss. 15, 21(1);

The Bank Levy (Double Taxation Relief) Regulations 2012 (S.I. 2012/458), regs. 1, 13;

The Bank Levy (Double Taxation Arrangements) (Federal Republic of Germany) Regulations 2012 (S.I. 2012/459), regs. 1(1)(2), 11;

Income Tax Act 2007 (c. 3), Pt. 11ZA (ss. 614ZA-614ZD) (as inserted by Finance Act 2013 (c. 29), Sch. 29 paras. 1, 51);

Corporation Tax Act 2010 (c. 4), Pt. 17A (ss. 814A-814D) (as inserted by Finance Act 2013 (c. 29), Sch. 29 paras. 2, 51);

The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1, 3 (with reg. 8);

Finance Act 2014 (c. 26), s. 223(8)(9)(a);

Corporation Tax Act 2009 (c. 4), s. 490(2) (as substituted by Finance Act 2014 (c. 26), s. 27(3)(7)-(9));

Corporation Tax Act 2010 (c. 4), s. 329N(2) (as inserted by Finance Act 2014 (c. 26), Sch. 14 paras. 1, 4);

Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 3, 35);

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 12, 35);

Finance Act 2015 (c. 11), ss. 99(2), 116;

Taxes Management Act 1970 (c. 9), ss. 12ZH, 12ZI, 59AB (as inserted by Finance Act 2015 (c. 11), Sch. 7 paras. 43, 51, 60);

The Education (Postgraduate Master?s Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1, 67(1);

The Bank Levy (Double Taxation Relief) (Single Resolution Fund Levy) Regulations 2016 (S.I. 2016/1212), regs. 1, 16;

Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 61R (as inserted by Finance Act 2017 (c. 10), Sch. 1 paras. 9, 16);

Finance Act 2012 (c. 14), ss. 124A(6), 124B(7), 124C(7) (as inserted by Finance (No. 2) Act 2017 (c. 32), Sch. 4 paras. 26, 190-192);

Corporation Tax Act 2010 (c. 4), ss. 303B(5), 303C(7), 303D(6), 321(2A) (as inserted by Finance (No. 2) Act 2017 (c. 32), Sch. 4 paras. 48, 52(3), 190-192);

Taxes Management Act 1970 (c. 9), ss. 28A(8), 28B(9) (as inserted by Finance (No. 2) Act 2017 (c. 32), Sch. 15 paras. 12(6), 13(6), 44);

Finance Act 1998 (c. 36), Sch. 18 para. 32(4) (as inserted by Finance (No. 2) Act 2017 (c. 32), Sch. 15 paras. 28(4), 44)

Finance Act 2019 (c. 1), Sch. 3 paras. 7, 9, 12, 13;

Corporation Tax Act 2009 (c. 4), s. 420A(2) (as inserted by Finance Act 2019 (c. 1), Sch. 20 paras. 2, 10(a), 16);

Capital Allowances Act 2001 (c. 2), s. 270HE (as inserted by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2

C2 Act (except ss. 201 and 684) amended (1.1.1992) by S.I. 1991/2684, arts. 2, 4,Sch. 1

C3 Act: Coal Industry Act 1994 (c. 21), Sch. 4 Pt. 1 to be construed as one with this Act (19.9.1994) by virtue of ss. 21, 68(4) of, and Sch. 4 para. 1(2) to, that Act); S.I. 1999/2189, art. 2, Sch.

C4 Act modified (17.9.2004 with effect in accordance with reg. 1 of the modifying S.I.) by The Overseas Life Insurance Companies Regulations 2004 (S.I. 2004/2200), regs. 3, 4

C5 Act modified (12.8.2005 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014), reg. 7

C6 Act modified (1.4.2006 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 94 (as amended by S.I. 2008/3159, regs. 1(2)(4), 28)

C7 Act modified (31.12.2006 with effect in accordance with reg. 1 of the modifying S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), regs. 1, 3-18 (as amended by: S.I. 2007/2146, regs. 1, 3-13; S.I. 2007/3449, regs. 1, 3-6; S.I. 2008/1924, regs. 1, 3-12)

C8 Act modified (with effect in accordance with Sch. 4 para. 2(2)-(4) of the modifying Act) by Finance Act 2007 (c. 11), Sch. 4 para. 3

C9 Act modified (14.8.2007 with effect in accordance with reg. 1(2)(3) of the modifying S.I.) by The Insurance Companies (Tax Exempt Business) Regulations 2007 (S.I. 2007/2145), regs. 3-12

C10 Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), art. 3, Sch.

C11 Act applied (1.4.2010 with effect in accordance with s. 1184(1) of the affecting Act) by Corporation Tax Act 2010 (c. 4), s. 853

C12 Act amended by Finance Act 2010 (c. 13), Sch. 8 para. 8(2)(4)

C13 Act amended (2006-07) by Finance (No. 3) Act 2010 (c. 33), Sch. 14 para. 3(5)

C14 Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), regs. 1(2), 16(2)(c), Sch. 2

C15 Act amended by Finance Act 2012 (c. 14), Sch. 15 para. 17(4)(5)

C16 Corporation Tax Acts modified (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 11(1)-(4) (with ss. 15(1), 16(1))

C17 Taxes Acts modified (6.4.2024) by 1970 c. 9, s. 8(7) (as inserted by Finance (No. 2) Act 2017 (c. 32), s. 61(6), Sch. 14 para. 3(15); S.I. 2021/1079, reg. 2)

C18 Taxes Acts modified (6.4.2024) by 1970 c. 9, s. 8A(7) (as inserted by Finance (No. 2) Act 2017 (c. 32), s. 61(6), Sch. 14 para. 4(12); S.I. 2021/1079, reg. 2)

C19 Taxes Acts modified (6.4.2024) by 1970 c. 9, Sch. A1 para. 10(7) (as inserted by Finance (No. 2) Act 2017 (c. 32), s. 60(3)(4); S.I. 2021/1079, reg. 2)