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Finance Act 2004
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Changes over time for: Section 45
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2004. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 45:
- s. 255(1)(h) and word inserted by S.I. 2024/1012 reg. 5(3)(b)
- Sch. 29 para. 13(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 29 para. 2C(4) inserted by S.I. 2024/1167 reg. 2(2)(d)
- Sch. 33 para. 4(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 36 para. 12A inserted by S.I. 2024/1012 reg. 8(5)
- Sch. 36 para. 19(1C) inserted by S.I. 2024/1012 reg. 8(7)(b)
- Sch. 36 para. 20H and cross-heading inserted by S.I. 2024/1012 reg. 8(16)
- Sch. 36 para. 28(A1) inserted by S.I. 2024/1012 reg. 8(19)
- Sch. 36 para. 20(2A) inserted by S.I. 2024/1167 reg. 3(2)
- Sch. 36 para. 20A(10) inserted by S.I. 2024/1167 reg. 3(3)(b)
- Sch. 36 para. 20C(8) inserted by S.I. 2024/1167 reg. 3(4)(c)
- Sch. 36 para. 20D(8) inserted by S.I. 2024/1167 reg. 3(5)(b)
- Sch. 36 para. 20E(11) inserted by S.I. 2024/1167 reg. 3(6)(b)
- Sch. 36 para. 31(1A) inserted by S.I. 2024/1167 reg. 3(7)(b)
- Sch. 36 para. 31(3)(b) and word inserted by S.I. 2024/1167 reg. 3(7)(c)(ii)
- Sch. 36 para. 34A inserted by S.I. 2024/1167 reg. 3(9)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(9)(b)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(10)(b)
- Sch. 36 para. 20A(3)(3A) substituted for Sch. 36 para. 20A(3) by S.I. 2024/1012 reg. 8(9)(b)
- Sch. 36 para. 20B(2)(2A) substituted for Sch. 36 para. 20B(2) by S.I. 2024/1012 reg. 8(10)(b)
- Sch. 36 para. 20E(4)(4A) substituted for Sch. 36 para. 20E(4) by S.I. 2024/1012 reg. 8(13)(b)
- Sch. 36 para. 31(3)(a) words in Sch. 36 para. 31(3) renumbered as Sch. 36 para. 31(3)(a) by S.I. 2024/1167 reg. 3(7)(c)(i)
- Sch. 36 para. 20E(10)(a) words omitted by S.I. 2024/1012 reg. 8(13)(d)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 255(1)(h) and word inserted by S.I. 2024/1012 reg. 5(3)(b)
- Sch. 29 para. 13(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 29 para. 2C(4) inserted by S.I. 2024/1167 reg. 2(2)(d)
- Sch. 33 para. 4(1)(d) amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17
- Sch. 36 para. 12A inserted by S.I. 2024/1012 reg. 8(5)
- Sch. 36 para. 19(1C) inserted by S.I. 2024/1012 reg. 8(7)(b)
- Sch. 36 para. 20H and cross-heading inserted by S.I. 2024/1012 reg. 8(16)
- Sch. 36 para. 28(A1) inserted by S.I. 2024/1012 reg. 8(19)
- Sch. 36 para. 20(2A) inserted by S.I. 2024/1167 reg. 3(2)
- Sch. 36 para. 20A(10) inserted by S.I. 2024/1167 reg. 3(3)(b)
- Sch. 36 para. 20C(8) inserted by S.I. 2024/1167 reg. 3(4)(c)
- Sch. 36 para. 20D(8) inserted by S.I. 2024/1167 reg. 3(5)(b)
- Sch. 36 para. 20E(11) inserted by S.I. 2024/1167 reg. 3(6)(b)
- Sch. 36 para. 31(1A) inserted by S.I. 2024/1167 reg. 3(7)(b)
- Sch. 36 para. 31(3)(b) and word inserted by S.I. 2024/1167 reg. 3(7)(c)(ii)
- Sch. 36 para. 34A inserted by S.I. 2024/1167 reg. 3(9)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(9)(b)
- Sch. 36 para. 20H modified by 2003 c. 1, s. 637GA(4) (as inserted) by S.I. 2024/1167 reg. 4(10)(b)
- Sch. 36 para. 20A(3)(3A) substituted for Sch. 36 para. 20A(3) by S.I. 2024/1012 reg. 8(9)(b)
- Sch. 36 para. 20B(2)(2A) substituted for Sch. 36 para. 20B(2) by S.I. 2024/1012 reg. 8(10)(b)
- Sch. 36 para. 20E(4)(4A) substituted for Sch. 36 para. 20E(4) by S.I. 2024/1012 reg. 8(13)(b)
- Sch. 36 para. 31(3)(a) words in Sch. 36 para. 31(3) renumbered as Sch. 36 para. 31(3)(a) by S.I. 2024/1167 reg. 3(7)(c)(i)
- Sch. 36 para. 20E(10)(a) words omitted by S.I. 2024/1012 reg. 8(13)(d)
45Amounts reversing expenses of management deducted: charge to taxU.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 45(1)-(3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F2S. 45(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
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