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Sort by Changed Legislation	Sort by Year and Number	Changed Provision	Type of effect Type of effect There are many different types of effects. An “effect” can denote any way in which legislation impacts on or changes other legislation. There are three main types of effect which result in the text of the legislation changing: insertions (text is added), substitutions (text is replaced) and repeals (where existing text ceases to have effect and may also be removed from the legislation). In addition there are some effects that we record that do not result in a change to the text of the legislation e.g. “Applied” which is used where provisions of existing legislation are applied to new legislation or to some set of circumstances specified in the applying legislation.	Sort by Affecting Legislation Title	Sort by Year and Number	Affecting Provision	Sort by Changes made to website text Changes applied to text In this column, 'Yes' indicates that the changes have been applied to the text of the revised legislation on this site by the Legislation.gov.uk editorial team. 'Not yet' indicates that the changes and effects have not yet been applied to the text on the website. However, a list of any unapplied changes will be displayed alongside the content of the legislation at provision level in the 'Changes to Legislation' red box. 'N/A (see note)' indicates that the changes are not going to be applied by the editorial team. More information on why the changes will not be applied will be contained in the 'Notes' column. Where the text of legislation is available in both English and Welsh languages, changes will be applied to both language versions separately. Where changes have been made to both language versions this column will have an entry of 'Yes'. Where changes have been applied to one language version and not the other this column will state which changes have been applied and which have not for each language.
Changes that affect				Made by
Corporation Tax Act 2009	2009 c. 4	Act	modified by S.I. 2006/964, reg. 95 (as amended)	The Authorised Investment Funds (Tax) (Amendment) Regulations 2009	2009 No. 2036	reg. 30	Yes
Corporation Tax Act 2009	2009 c. 4	Act	applied in part	Corporation Tax Act 2010	2010 c. 4	s. 853(3)	Yes
Corporation Tax Act 2009	2009 c. 4	Act	applied (with modifications)	The Investment Bank Special Administration Regulations 2011	2011 No. 245	Sch. 6 Pt. 1	Yes
Corporation Tax Act 2009	2009 c. 4	Act	words substituted	Co-operative and Community Benefit Societies Act 2014	2014 c. 14	Sch. 4 para. 141	Yes
Corporation Tax Act 2009	2009 c. 4	Act	words substituted	Co-operative and Community Benefit Societies Act 2014	2014 c. 14	Sch. 4 para. 142	Yes
Corporation Tax Act 2009	2009 c. 4	Act	words substituted	Co-operative and Community Benefit Societies Act 2014	2014 c. 14	Sch. 4 para. 143	Yes
Corporation Tax Act 2009	2009 c. 4	Act	modified by S.I. 2006/3296, reg. 15 (as amended)	The Taxation of Securitisation Companies (Amendment) Regulations 2018	2018 No. 143	reg. 10(1)(4)	Yes
Corporation Tax Act 2009	2009 c. 4	Act	applied (with modifications)	The Payment and Electronic Money Institution Insolvency Regulations 2021	2021 No. 716	Sch. 3 para. 2 3	Yes
Corporation Tax Act 2009	2009 c. 4	Act	amendment to earlier affecting provision S.I. 2021/716, reg. 5	The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023	2023 No. 1399	reg. 4	Yes
Corporation Tax Act 2009	2009 c. 4	s. 1217RKA and cross-heading	inserted	Finance Act 2024	2024 c. 3	Sch. 4 para. 10(1)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 330A-330C and cross-heading	inserted	Finance (No. 2) Act 2015	2015 c. 33	Sch. 7 para. 23	Yes
Corporation Tax Act 2009	2009 c. 4	s. 1244A and cross-heading	inserted	Finance Act 2015	2015 c. 11	Sch. 5 para. 6	Yes
Corporation Tax Act 2009	2009 c. 4	s. 306A and cross-heading	inserted	Finance (No. 2) Act 2015	2015 c. 33	Sch. 7 para. 3	Yes
Corporation Tax Act 2009	2009 c. 4	s. 330ZA and cross-heading	inserted	Finance Act 2020	2020 c. 14	Sch. 6 para. 3	Yes
Corporation Tax Act 2009	2009 c. 4	s. 931RA and cross-heading	inserted	Finance (No. 3) Act 2010	2010 c. 33	Sch. 3 para. 3(4)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 86A 86B and cross-heading	inserted	Finance Act 2015	2015 c. 11	Sch. 5 para. 3	Yes
Corporation Tax Act 2009	2009 c. 4	s. 250A and cross-heading	inserted	Finance Act 2016	2016 c. 24	s. 73(2)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 248A-248C and cross-heading	inserted	The Enactment of Extra-Statutory Concessions Order 2011	2011 No. 1037	art. 12(2)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 248A-248C and cross-heading	omitted	Finance Act 2016	2016 c. 24	s. 74(3)(a)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 92A and cross-heading	inserted	Finance Act 2014	2014 c. 26	Sch. 17 para. 4(2)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 104WA and cross-heading	inserted	Finance (No. 2) Act 2015	2015 c. 33	s. 31(3)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 133A-133N and cross-heading	inserted	Finance (No. 2) Act 2015	2015 c. 33	s. 18(1)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 130 and cross-heading	substituted	Finance Act 2009	2009 c. 10	Sch. 14 para. 22	Yes
Corporation Tax Act 2009	2009 c. 4	s. 141A and cross-heading	inserted	Finance Act 2017	2017 c. 10	Sch. 1 para. 14	Yes
Corporation Tax Act 2009	2009 c. 4	s. 141A cross-heading	substituted	Finance Act 2020	2020 c. 14	Sch. 1 para. 21	Yes
Corporation Tax Act 2009	2009 c. 4	s. 141A heading	words substituted	Finance Act 2020	2020 c. 14	Sch. 1 para. 22	Yes
Corporation Tax Act 2009	2009 c. 4	s. 698B-698D and cross-heading	inserted	Finance (No. 2) Act 2015	2015 c. 33	Sch. 7 para. 94	Yes
Corporation Tax Act 2009	2009 c. 4	s. 698A and cross-heading	inserted	Finance Act 2011	2011 c. 11	Sch. 4 para. 11	Yes
Corporation Tax Act 2009	2009 c. 4	s. 420A and cross-heading	inserted	Finance Act 2019	2019 c. 1	Sch. 20 para. 2	Yes
Corporation Tax Act 2009	2009 c. 4	s. 849AB-849AD and cross-heading	inserted	Finance Act 2018	2018 c. 3	s. 21(2)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 849B-849D and cross-heading	inserted	Finance Act 2015	2015 c. 11	s. 26(4)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 849B-849D and cross-heading	omitted	Finance (No. 2) Act 2015	2015 c. 33	s. 33(7)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 455B-455D and cross-heading	inserted	Finance (No. 2) Act 2015	2015 c. 33	Sch. 7 para. 51	Yes
Corporation Tax Act 2009	2009 c. 4	s. 455A and cross-heading	inserted	Finance Act 2011	2011 c. 11	Sch. 4 para. 5	Yes
Corporation Tax Act 2009	2009 c. 4	s. 446A and cross-heading	inserted	Finance Act 2016	2016 c. 24	Sch. 7 para. 2	Yes
Corporation Tax Act 2009	2009 c. 4	s. 465A and cross-heading	inserted	Finance Act 2010	2010 c. 13	Sch. 19 para. 1	Yes
Corporation Tax Act 2009	2009 c. 4	s. 475A and cross-heading	inserted	Finance (No. 2) Act 2015	2015 c. 33	Sch. 7 para. 54	Yes
Corporation Tax Act 2009	2009 c. 4	s. 475C and cross-heading	inserted	Finance Act 2019	2019 c. 1	Sch. 20 para. 3(1)	Yes
Corporation Tax Act 2009	2009 c. 4	s. 475B and cross-heading	inserted	Finance Act 2016	2016 c. 24	Sch. 7 para. 10	Yes
Corporation Tax Act 2009	2009 c. 4	s. 465B and cross-heading	inserted	Finance (No. 2) Act 2015	2015 c. 33	Sch. 7 para. 52	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 2 Ch. 3	applied by 1970 c. 9 s. 109A (as inserted)	Corporation Tax Act 2009	2009 c. 4	Sch. 1 para. 308	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 2 Ch. 3	applied by 1992 c. 12 s. 286A (as inserted)	Corporation Tax Act 2009	2009 c. 4	Sch. 1 para. 384	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 2 Ch. 3	applied by 2007 c. 3 s. 835A (as inserted)	Corporation Tax Act 2009	2009 c. 4	Sch. 1 para. 706	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 2 Ch. 3A	inserted	Finance Act 2011	2011 c. 11	Sch. 13 para. 4	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 2 Ch. 3A	applied by 2011 c. 11, Sch. 19 para 15Z2(3) (as inserted)	Finance Act 2018	2018 c. 3	Sch. 9 para. 2	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 3	modified	The Northern Rock plc (Tax Consequences) Regulations 2009	2009 No. 3227	reg. 4(1)	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 3 Ch. 8A	inserted	The Enactment of Extra-Statutory Concessions Order 2012	2012 No. 266	art. 10	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 3 Ch. 6A	inserted	Finance Act 2013	2013 c. 29	Sch. 15 para. 1	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 3 Ch. 15	applied (with modifications)	Finance Act 2020	2020 c. 14	Sch. 16 para. 2(3)(b)	Yes
Corporation Tax Act 2009	2009 c. 4	Pt. 3 Ch. 6A	omitted	Finance Act 2024	2024 c. 3	Sch. 1 para. 2	Yes

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