<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4" NumberOfProvisions="2832" xml:lang="en" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-04-01"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2009/4/introduction</dc:identifier><dc:title>Corporation Tax Act 2009</dc:title><dc:description>An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2025-10-17</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-04-01</dct:valid>
					
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					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2009/4/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2009/4/notes/contents" title="Explanatory Notes Table of Contents"/>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2009/4/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/2021-07-08" title="2021-07-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/2009-03-26" title="2009-03-26"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/2009-09-01" title="2009-09-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/2010-04-01" title="2010-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/2011-02-08" title="2011-02-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/2018-02-28" title="2018-02-28"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/2021-07-08" title="2021-07-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction/2024-01-04" title="2024-01-04"/>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2009"/><ukm:Number Value="4"/><ukm:EnactmentDate Date="2009-03-26"/><ukm:ISBN Value="9780105404095"/><ukm:UnappliedEffects><ukm:UnappliedEffect EffectId="key-5e8d72f7f362c377356f958980edb7d0" AffectedYear="2009" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 1319" URI="http://www.legislation.gov.uk/id/effect/key-5e8d72f7f362c377356f958980edb7d0" RequiresApplied="true" AffectingProvisions="Sch. 6 para. 25(2)" Modified="2025-10-17T10:15:32Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedExtent="E+W+S+N.I." AffectingNumber="13" AffectingYear="2010" Row="2593" AffectedNumber="4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/13" Type="words omitted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1319" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1319">s. 1319</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2010</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-25-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/25/2">para. 25(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-34-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/34/2">para. 34(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-4f1095c3ae7ee0c91149440ddd3222ae" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 4" AffectedNumber="4" Row="2827" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2010" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingProvisions="Sch. 6 para. 25(3)" RequiresApplied="true" AffectedYear="2009" AffectingNumber="13" Modified="2025-10-17T10:15:32Z" EffectId="key-4f1095c3ae7ee0c91149440ddd3222ae" AffectedExtent="E+W+S+N.I." Type="words substituted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/13" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/4">Sch. 4</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2010</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-25-3" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/25/3">para. 25(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-34-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/34/2">para. 34(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-9ccaadbf77b50d1b02a92bd46a796482" AffectedYear="2009" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Comments="As 1085(5) is fully substituted by Sch 3 para 21(5) of this act I haven't carried out this amendment. - As 1085(5) is fully substituted by Sch 3 para 21(5) of this act I haven't carried out this amendment. - As 1085(5) is fully substituted by Sch 3 para 21(5) of this act I haven't carried out this amendment." AffectingProvisions="Sch. 3 para. 7(2)" AffectingEffectsExtent="E+W+S+N.I." AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2025-10-17T10:15:32Z" AffectingNumber="14" Type="omitted" URI="http://www.legislation.gov.uk/id/effect/key-9ccaadbf77b50d1b02a92bd46a796482" AffectedNumber="4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedClass="UnitedKingdomPublicGeneralAct" Row="1805" AffectedProvisions="s. 1085(5)(c)" RequiresApplied="false" AffectingYear="2012"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1085-5-c" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1085/5/c">s. 1085(5)(c)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-7-2" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3/paragraph/7/2">para. 7(2)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 39"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-47aaa4c942adcbd0f1dce7c99c246836" Row="1823" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2025-10-17T10:15:32Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2009" Type="omitted" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 1092(3)" AffectingProvisions="Sch. 3 para. 7(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedNumber="4" URI="http://www.legislation.gov.uk/id/effect/key-47aaa4c942adcbd0f1dce7c99c246836" AffectingYear="2012" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="14" RequiresApplied="false"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1092-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1092/3">s. 1092(3)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-7-4" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3/paragraph/7/4">para. 7(4)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 39"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingProvisions="Sch. 3 para. 13(2)" Modified="2025-10-17T10:15:32Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2009" AffectingYear="2012" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectedProvisions="s. 1094(2)" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-9116e232ecefa58b7e41ea94fd7b6929" Type="words inserted" Row="1826" AffectingNumber="14" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" EffectId="key-9116e232ecefa58b7e41ea94fd7b6929" AffectedNumber="4"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1094-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2">s. 1094(2)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-13-2" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3/paragraph/13/2">para. 13(2)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 40"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Comments="sch 3. para 26 omits 1092-1096, is this amendment required? - sch 3. para 26 omits 1092-1096, is this amendment required? - sch 3. para 26 omits 1092-1096, is this amendment required?" Row="1827" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false" AffectedExtent="E+W+S+N.I." AffectedYear="2009" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 3 para. 13(3)" EffectId="key-28a0b960e10c7dd76fdebe7a4e2095e7" URI="http://www.legislation.gov.uk/id/effect/key-28a0b960e10c7dd76fdebe7a4e2095e7" Modified="2025-10-17T10:15:32Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Type="inserted" AffectingNumber="14" AffectedNumber="4" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 1094(2A)-(2C)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingYear="2012"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-1094-2A" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2A" FoundStart="section-1094" End="section-1094-2C" UpTo="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2C" FoundEnd="section-1094" MissingEnd="true"><ukm:Section Ref="section-1094-2A" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2A" FoundRef="section-1094">s. 1094(2A)</ukm:Section>-<ukm:Section Ref="section-1094-2C" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2C" FoundRef="section-1094">(2C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-13-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3/paragraph/13/3">para. 13(3)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 40"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedNumber="4" AffectingProvisions="Sch. 3 para. 14(2)" AffectingNumber="14" Row="1844" Modified="2025-10-17T10:15:32Z" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-ce613559ccc51e96cd7da077e32d158b" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedProvisions="s. 1106(4)" AffectingYear="2012" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-ce613559ccc51e96cd7da077e32d158b" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words inserted" AffectedYear="2009"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1106-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4">s. 1106(4)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-14-2" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3/paragraph/14/2">para. 14(2)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 40"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-c1690feaad6d2620080bffa812c61158" Row="1845" AffectedYear="2009" Modified="2025-10-17T10:15:32Z" AffectedNumber="4" AffectingYear="2012" AffectingNumber="14" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-c1690feaad6d2620080bffa812c61158" Type="inserted" AffectingProvisions="Sch. 3 para. 14(3)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedProvisions="s. 1106(4A)-(4C)" AffectedExtent="E+W+S+N.I." Comments="Sch 3 para 28 of the same act repeals s1103-1111, does this amendment need to be referenced in some way in the annotation? - Sch 3 para 28 of the same act repeals s1103-1111, does this amendment need to be referenced in some way in the annotation? - Sch 3 para 28 of the same act repeals s1103-1111, does this amendment need to be referenced in some way in the annotation?" RequiresApplied="false"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-1106-4A" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4A" FoundStart="section-1106" End="section-1106-4C" UpTo="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4C" FoundEnd="section-1106" MissingEnd="true"><ukm:Section Ref="section-1106-4A" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4A" FoundRef="section-1106">s. 1106(4A)</ukm:Section>-<ukm:Section Ref="section-1106-4C" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4C" FoundRef="section-1106">(4C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-14-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3/paragraph/14/3">para. 14(3)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 40"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="5" AffectingYear="2012" Type="word inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2009" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 1059(5)" AffectedNumber="4" EffectId="key-dc94db8d4d22187932429eaaf3b12291" AffectingProvisions="Sch. 3 para. 28" AppliedModified="2012-10-22T16:06:57.637+01:00" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-dc94db8d4d22187932429eaaf3b12291" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" Row="437" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Modified="2025-11-12T15:51:24Z"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1059-5" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1059/5">s. 1059(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-28" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/3/paragraph/28">para. 28</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-f831f381c178436a9897b17e334591f2" AffectingNumber="5" AffectedYear="2009" AffectedNumber="4" AffectedProvisions="s. 1108(5)" Modified="2025-11-12T15:51:24Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" RequiresApplied="true" AffectingProvisions="Sch. 3 para. 29" AppliedModified="2012-10-22T16:06:57.637+01:00" Type="word inserted" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-f831f381c178436a9897b17e334591f2" AffectingYear="2012" Row="438"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1108-5" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1108/5">s. 1108(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-29" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/3/paragraph/29">para. 29</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="5" AffectingYear="2012" AffectedYear="2009" AffectingProvisions="Sch. 14 Pt. 1" RequiresApplied="true" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedNumber="4" URI="http://www.legislation.gov.uk/id/effect/key-a5965ce65afde050600c9b47fdece241" Modified="2025-11-12T15:51:24Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Row="996" EffectId="key-a5965ce65afde050600c9b47fdece241" AffectedProvisions="s. 1059(3)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" Type="repealed"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1059-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1059/3">s. 1059(3)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedProvisions="s. 1059(5)" AffectingProvisions="Sch. 14 Pt. 1" URI="http://www.legislation.gov.uk/id/effect/key-a476ab5ee22a6800078034793067d201" Modified="2025-11-12T15:51:24Z" AffectingYear="2012" AppliedModified="2012-10-22T16:06:57.637+01:00" EffectId="key-a476ab5ee22a6800078034793067d201" AffectedNumber="4" Row="997" Type="words repealed" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedYear="2009" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="5" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1059-5" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1059/5">s. 1059(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2012" AffectingNumber="5" AffectingClass="UnitedKingdomPublicGeneralAct" Row="998" RequiresApplied="true" AffectedProvisions="s. 1108(3)" URI="http://www.legislation.gov.uk/id/effect/key-69b3fdb6035786fb6a47956c170f762f" AffectedNumber="4" AffectingProvisions="Sch. 14 Pt. 1" EffectId="key-69b3fdb6035786fb6a47956c170f762f" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Type="repealed" Modified="2025-11-12T15:51:24Z" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2009" AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-10-22T16:06:57.637+01:00"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1108-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1108/3">s. 1108(3)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2012" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="5" AffectingProvisions="Sch. 14 Pt. 1" AffectingClass="UnitedKingdomPublicGeneralAct" Row="999" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" Modified="2025-11-12T15:51:24Z" Type="words repealed" AffectedNumber="4" URI="http://www.legislation.gov.uk/id/effect/key-17a07eb48016ddd7b53bcbf615e2b810" AffectedYear="2009" RequiresApplied="true" AffectedProvisions="s. 1108(5)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" EffectId="key-17a07eb48016ddd7b53bcbf615e2b810" AppliedModified="2012-10-22T16:06:57.637+01:00"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1108-5" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1108/5">s. 1108(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2009" AffectedExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-a2c1479b8db574a5326359360f453559" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedProvisions="s. 306(2)(e)" EffectId="key-a2c1479b8db574a5326359360f453559" AffectingClass="UnitedKingdomPublicGeneralAct" Row="469" AffectingProvisions="Sch. 2 para. 71(1)(a) Sch. 3 Pt. 2" AffectingYear="2009" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Modified="2025-10-17T10:15:32Z" AffectingNumber="4" AffectedNumber="4" Type="repealed" RequiresApplied="true" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-306-2-e" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/306/2/e">s. 306(2)(e)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-71-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/71/1/a">para. 71(1)(a)</ukm:Section> <ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/2">Pt. 2</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section> <ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/3">s. 1329(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-857e551d724ef05e90cc283bce8422f6" Type="repealed" AffectingYear="2009" AffectedYear="2009" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingNumber="4" URI="http://www.legislation.gov.uk/id/effect/key-857e551d724ef05e90cc283bce8422f6" AffectedProvisions="s. 310(5)" AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" Row="481" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingProvisions="Sch. 2 para. 71(1)(b) Sch. 3 Pt. 2" AffectedNumber="4" RequiresApplied="true" Modified="2025-10-17T10:15:32Z"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-310-5" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/310/5">s. 310(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-71-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/71/1/b">para. 71(1)(b)</ukm:Section> <ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/2">Pt. 2</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section> <ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/3">s. 1329(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="4" AffectedProvisions="s. 328" AffectingNumber="4" AffectingProvisions="Sch. 2 para. 71(1)(c) Sch. 3 Pt. 2" AffectedYear="2009" RequiresApplied="true" AffectingYear="2009" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Modified="2025-10-17T10:15:32Z" Row="563" URI="http://www.legislation.gov.uk/id/effect/key-cff74707c6ead575a6216eaa514868de" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Type="repealed" EffectId="key-cff74707c6ead575a6216eaa514868de" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedExtent="E+W+S+N.I."><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-328" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/328">s. 328</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-71-1-c" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/71/1/c">para. 71(1)(c)</ukm:Section> <ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/2">Pt. 2</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section> <ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/3">s. 1329(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="repealed" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" Row="696" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2009" AffectedProvisions="s. 384" AffectingProvisions="Sch. 2 para. 71(1)(d) Sch. 3 Pt. 2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Modified="2025-10-17T10:15:32Z" EffectId="key-01f824a8049eae894ea93c178dc0646e" AffectedYear="2009" AffectedNumber="4" URI="http://www.legislation.gov.uk/id/effect/key-01f824a8049eae894ea93c178dc0646e" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="4"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-384" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/384">s. 384</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-71-1-d" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/71/1/d">para. 71(1)(d)</ukm:Section> <ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/2">Pt. 2</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section> <ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/3">s. 1329(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="853" AffectedNumber="4" AffectingYear="2009" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Modified="2025-10-17T10:15:32Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Type="repealed" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="s. 450(6)" URI="http://www.legislation.gov.uk/id/effect/key-5f198fe6ef97e023484e788f3b71653b" AffectedYear="2009" AffectingProvisions="Sch. 2 para. 71(1)(e) Sch. 3 Pt. 2" AffectedExtent="E+W+S+N.I." EffectId="key-5f198fe6ef97e023484e788f3b71653b" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingNumber="4"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-450-6" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/450/6">s. 450(6)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-71-1-e" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/71/1/e">para. 71(1)(e)</ukm:Section> <ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/2">Pt. 2</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section> <ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/3">s. 1329(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingProvisions="Sch. 2 para. 99(1)(a) Sch. 3 Pt. 2" AffectedNumber="4" URI="http://www.legislation.gov.uk/id/effect/key-973a6bd99bb4e2455e6d05fdc75cb5be" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Modified="2025-10-17T10:15:32Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" RequiresApplied="true" AffectedProvisions="s. 606" AffectingYear="2009" Row="1140" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-973a6bd99bb4e2455e6d05fdc75cb5be" AffectingNumber="4" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedExtent="E+W+S+N.I." Type="repealed" AffectedYear="2009"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-606" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/606">s. 606</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-99-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/99/1/a">para. 99(1)(a)</ukm:Section> <ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/2">Pt. 2</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section> <ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/3">s. 1329(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Row="1252" URI="http://www.legislation.gov.uk/id/effect/key-b97a311adfd8a1c49b6b30128e139f4b" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" EffectId="key-b97a311adfd8a1c49b6b30128e139f4b" Type="words repealed" AffectedExtent="E+W+S+N.I." AffectedNumber="4" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Modified="2025-10-17T10:15:32Z" AffectingYear="2009" AffectedProvisions="s. 690(6)" RequiresApplied="true" AffectingProvisions="Sch. 2 para. 99(1)(b) Sch. 3 Pt. 2" AffectingNumber="4" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2009"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-690-6" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/690/6">s. 690(6)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-99-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/99/1/b">para. 99(1)(b)</ukm:Section> <ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/2">Pt. 2</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section> <ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/3">s. 1329(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Modified="2025-10-17T10:15:32Z" AffectingNumber="3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingYear="2024" AffectedNumber="4" Type="omitted" Row="177" AffectingProvisions="Sch. 2 para. 7" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-02fa9ac4ed3c655ce52adb3760e041f8" AffectedYear="2009" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Pt. 15-15B" URI="http://www.legislation.gov.uk/id/effect/key-02fa9ac4ed3c655ce52adb3760e041f8"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="part-15" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/15" End="part-15B" UpTo="http://www.legislation.gov.uk/id/ukpga/2009/4/part/15B"><ukm:Section Ref="part-15" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/15">Pt. 15</ukm:Section>-<ukm:Section Ref="part-15B" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/15B">15B</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-7" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/7">para. 7</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-16-1" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/1">para. 16(1)</ukm:Section> <ukm:SectionRange Start="schedule-2-paragraph-17" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/17" End="schedule-2-paragraph-25" UpTo="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/25"><ukm:Section Ref="schedule-2-paragraph-17" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/17">17</ukm:Section>-<ukm:Section Ref="schedule-2-paragraph-25" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/25">25</ukm:Section></ukm:SectionRange></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="omitted" Row="1653" EffectId="key-43fa0567437b507e13a07c4b05d3b3ec" AffectingNumber="3" AffectedYear="2009" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-43fa0567437b507e13a07c4b05d3b3ec" Modified="2025-10-17T10:15:32Z" AffectedProvisions="s. 1040ZA(1)-(3)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingYear="2024" AffectedNumber="4" AffectingProvisions="Sch. 2 para. 12(2)" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-1040ZA-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1040ZA/1" End="section-1040ZA-3" UpTo="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1040ZA/3"><ukm:Section Ref="section-1040ZA-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1040ZA/1">s. 1040ZA(1)</ukm:Section>-<ukm:Section Ref="section-1040ZA-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1040ZA/3">(3)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-12-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/12/2">para. 12(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="omitted" AffectingProvisions="Sch. 2 para. 12(3)" AffectingYear="2024" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="4" AffectedProvisions="s. 1310(4)(a)-(ej)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Row="2571" EffectId="key-ae74917f924f93f9b4622b7caa5560c8" AffectingNumber="3" Modified="2025-10-17T10:15:32Z" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2009" URI="http://www.legislation.gov.uk/id/effect/key-ae74917f924f93f9b4622b7caa5560c8"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-1310-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1310/4/a" End="section-1310-4-ej" UpTo="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1310/4/ej"><ukm:Section Ref="section-1310-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1310/4/a">s. 1310(4)(a)</ukm:Section>-<ukm:Section Ref="section-1310-4-ej" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1310/4/ej">(ej)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-12-3" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/12/3">para. 12(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2009" AffectedClass="UnitedKingdomPublicGeneralAct" Row="2881" AffectedProvisions="Sch. 4" URI="http://www.legislation.gov.uk/id/effect/key-2055c30aae66909f5d59c69859c51687" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-2055c30aae66909f5d59c69859c51687" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingYear="2024" Modified="2025-10-17T10:15:32Z" AffectingNumber="3" RequiresApplied="true" AffectedNumber="4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingProvisions="Sch. 2 para. 12(4)" Type="words omitted"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/4">Sch. 4</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-12-4" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/12/4">para. 12(4)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingProvisions="s. 29(2)" AffectedProvisions="s. 419(6A)" Modified="2025-10-17T10:15:32Z" AffectedExtent="E+W+S+N.I." RequiresApplied="false" Comments="s. 419 was omitted as part of Ss. 418-419 omitted (19.7.2011) (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 5 para. 7(1), so I have not inserted s.419(6A)." Type="inserted" AffectingYear="2011" URI="http://www.legislation.gov.uk/id/effect/key-5edeae8ca0eb65e57d1b86a350eccc04" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectedNumber="4" AffectingEffectsExtent="E+W+S+N.I." 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EffectId="key-c826bc4c04872b7f6bd69ffc926d2f52"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-61" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/61">s. 61</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2016</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-80" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/80">s. 80</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2016-09-15" Qualification="with effect in accordance with" OtherQualification="s. 81"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Modified="2025-10-17T10:15:32Z" Row="546" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2016/24" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingProvisions="s. 73(5)" AffectedYear="2009" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="24" RequiresApplied="false" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 322(2A)(zb)" URI="http://www.legislation.gov.uk/id/effect/key-76526a0fe06df518af51173ba836c9a2" AffectingYear="2016" AffectedNumber="4" EffectId="key-76526a0fe06df518af51173ba836c9a2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-322-2A-zb" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/322/2A/zb" FoundRef="section-322">s. 322(2A)(zb)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2016</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-73-5" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/73/5">s. 73(5)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2016-09-15" Qualification="with effect in accordance with" OtherQualification="s. 73(8)(9)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="2515" AffectingNumber="24" AffectedNumber="4" Type="excluded by 2010 c. 8, s. 259G(8) (as inserted)" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2025-10-17T10:15:32Z" AffectingProvisions="Sch. 10 para. 1" AffectingYear="2016" URI="http://www.legislation.gov.uk/id/effect/key-c05783a5e7b930a914c7c0a6702e69be" AffectedYear="2009" AffectedProvisions="s. 1273" EffectId="key-c05783a5e7b930a914c7c0a6702e69be" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2016/24"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1273" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1273">s. 1273</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2016</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/10">Sch. 10 </ukm:Section><ukm:Section Ref="schedule-10-paragraph-1" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/10/paragraph/1">para. 1</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2016-09-15" Qualification="with effect in accordance with" OtherQualification="Sch. 10 paras. 18-21"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Modified="2025-10-17T10:15:32Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/20" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="4" Row="1757" URI="http://www.legislation.gov.uk/id/effect/key-84e0c94cfb876ec06904ed1c2fcf7d61" Type="inserted" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. para. 57" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" EffectId="key-84e0c94cfb876ec06904ed1c2fcf7d61" AffectingNumber="20" RequiresApplied="false" AffectedProvisions="s. 1058B(5)(ea)" AffectedYear="2009" AffectingYear="2023" Notes="This amendment not applied to legislation.gov.uk. S. 1058B was omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(13), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1058B-5-ea" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1058B/5/ea" FoundRef="section-1058B">s. 1058B(5)(ea)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Neonatal Care (Leave and Pay) Act 2023</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/schedule">Sch. </ukm:Section><ukm:Section Ref="schedule-paragraph-57" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/schedule/paragraph/57">para. 57</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-3-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/section/3/3">s. 3(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2025/41" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2025-01-17" Qualification="wholly in force" CommencingYear="2025" CommencingNumber="41"><ukm:CommencingProvisions><ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2025/41/regulation/2">reg. 2</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 323" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" Type="applied by 2010 c. 8, s. 259NEC(9) (as inserted)" EffectId="key-d6a048395fb322b6ca31c9b911084896" Modified="2026-03-27T17:28:43Z" AffectingYear="2021" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-d6a048395fb322b6ca31c9b911084896" AffectedYear="2009" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Row="389" AffectedNumber="4" AffectingNumber="26" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingProvisions="Sch. 7 para. 5"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-323" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/323">s. 323</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/7/paragraph/5">para. 5</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/notes"/><ukm:Alternatives><ukm:Alternative Date="2009-03-27" URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpgaen_20090004_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
								</ukm:Notes> 
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      <ukm:Alternative Date="2009-03-26" URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf" Title="Print Version"/>
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				</ukm:Metadata><Primary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation"><PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/introduction" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/introduction" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-01-04"><Title>Corporation Tax Act 2009</Title><Number>2009 c. 4</Number><LongTitle>An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.</LongTitle><DateOfEnactment><DateText>[26th March 2009]</DateText></DateOfEnactment><PrimaryPreamble><EnactingText><Para><Text><SmallCaps>Be it enacted</SmallCaps> by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—<CommentaryRef Ref="key-2f16f5ceec8aa0839ba96f94e17ec35c"/><CommentaryRef Ref="key-282c2186a57ad4d688b545f2dd7372f4"/><CommentaryRef Ref="key-8bd417d04aceb191951ee1e0bc173d6c"/><CommentaryRef Ref="M_C_dc3da53a-efa8-4489-cb5c-87ea216ad731"/><CommentaryRef Ref="key-1d52a4f35202ba4bba65a60352b2a410"/></Text></Para></EnactingText></PrimaryPreamble></PrimaryPrelims></Primary><Commentaries><Commentary id="key-1d52a4f35202ba4bba65a60352b2a410" Type="C"><Para><Text>Act applied (with modifications) (8.7.2021) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2021/716" id="d10e2" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="716" Title="The Payment and Electronic Money Institution Insolvency Regulations 2021">The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716)</Citation>, <CitationSubRef id="ccd8e520240130141009674Z" CitationRef="d10e2" URI="http://www.legislation.gov.uk/id/uksi/2021/716/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>, <CitationSubRef id="ccd8e820240130141009674Z" CitationRef="d10e2" URI="http://www.legislation.gov.uk/id/uksi/2021/716/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>, <CitationSubRef id="ccd8e1120240130141009674Z" CitationRef="d10e2" URI="http://www.legislation.gov.uk/id/uksi/2021/716/schedule/3/paragraph/3" Operative="true" SectionRef="schedule-3-paragraph-3">3</CitationSubRef> (with <CitationSubRef id="ccd8e1420240130141009674Z" CitationRef="d10e2" URI="http://www.legislation.gov.uk/id/uksi/2021/716/regulation/5" SectionRef="regulation-5">reg. 5</CitationSubRef>) (as amended (4.1.2024) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2023/1399" id="d10e18" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="1399">S.I. 2023/1399</Citation>, <CitationSubRef id="ccd8e2120240130141009674Z" CitationRef="d10e18" URI="http://www.legislation.gov.uk/id/uksi/2023/1399/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>, <CitationSubRef id="ccd8e2420240130141009674Z" CitationRef="d10e18" URI="http://www.legislation.gov.uk/id/uksi/2023/1399/regulation/4" Operative="true" SectionRef="regulation-4">4</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-282c2186a57ad4d688b545f2dd7372f4" Type="C"><Para><Text>Act applied in part (with effect in accordance with s. 1184(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/4" id="ci7h6htp2-04628" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="4" Title="Corporation Tax Act 2010">Corporation Tax Act 2010 (c. 4)</Citation>, <CitationSubRef CitationRef="ci7h6htp2-04628" id="ci7h6htp2-04629" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/853/3" SectionRef="section-853-3" Operative="true">s. 853(3)</CitationSubRef> (with <CitationSubRef CitationRef="ci7h6htp2-04628" id="ci7h6htp2-04630" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-2f16f5ceec8aa0839ba96f94e17ec35c" Type="C"><Para><Text>Act modified by <Citation URI="http://www.legislation.gov.uk/id/uksi/2006/964" id="d9e2" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="964">S.I. 2006/964</Citation>, <CitationSubRef id="cc187323964819" CitationRef="d9e2" URI="http://www.legislation.gov.uk/id/uksi/2006/964/regulation/95" Operative="true" SectionRef="regulation-95">reg. 95</CitationSubRef> (as amended (1.9.2009) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2009/2036" id="d9e8" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="2036" Title="The Authorised Investment Funds (Tax) (Amendment) Regulations 2009">The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036)</Citation>, <CitationSubRef id="cc141211240033" CitationRef="d9e8" URI="http://www.legislation.gov.uk/id/uksi/2009/2036/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>, <CitationSubRef CitationRef="d9e8" id="cc00005" URI="http://www.legislation.gov.uk/id/uksi/2009/2036/regulation/30" Operative="true" SectionRef="regulation-30">30</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-8bd417d04aceb191951ee1e0bc173d6c" Type="C"><Para><Text>Act applied (with modifications) (8.2.2011) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2011/245" id="c6etczyz3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="245" Title="The Investment Bank Special Administration Regulations 2011">The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245)</Citation>, <CitationSubRef CitationRef="c6etczyz3-00007" id="c6etczyz3-00008" URI="http://www.legislation.gov.uk/id/uksi/2011/245/regulation/1" SectionRef="regulation-1">reg. 1</CitationSubRef>, <CitationSubRef CitationRef="c6etczyz3-00007" id="c6etczyz3-00009" URI="http://www.legislation.gov.uk/id/uksi/2011/245/schedule/6/part/1" SectionRef="schedule-6-part-1" Operative="true">Sch. 6 Pt. 1</CitationSubRef> (with <CitationSubRef CitationRef="c6etczyz3-00007" id="c6etczyz3-00010" URI="http://www.legislation.gov.uk/id/uksi/2011/245/regulation/27/a" SectionRef="regulation-27-a">reg. 27(a)</CitationSubRef>)</Text></Para></Commentary><Commentary id="M_C_dc3da53a-efa8-4489-cb5c-87ea216ad731" Type="C"><Para><Text>Act modified by <Citation URI="http://www.legislation.gov.uk/id/uksi/2006/3296" id="d14e2" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="3296">S.I. 2006/3296</Citation>, <CitationSubRef CitationRef="d14e2" id="cc00020" URI="http://www.legislation.gov.uk/id/uksi/2006/3296/regulation/15" Operative="true" SectionRef="regulation-15">reg. 15</CitationSubRef> (as amended (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2018/143" id="d14e8" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="143" Title="The Taxation of Securitisation Companies (Amendment) Regulations 2018">The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143)</Citation>, <CitationSubRef id="cc110563924244" CitationRef="d14e8" URI="http://www.legislation.gov.uk/id/uksi/2018/143/regulation/10/1/4" Operative="true" SectionRef="regulation-10-1-4">reg. 10(1)(4)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>