Décision No 1243 du Conseil permanent

S. 44 not in force at Royal Assent, see s. 120(2) S. 44 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 45 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 45 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 46 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 46 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 47 not in force at Royal Assent, see s. 120(2) S. 47 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 48 not in force at Royal Assent, see s. 120(2) S. 48 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 49 not in force at Royal Assent, see s. 120(2) S. 49 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 50 not in force at Royal Assent, see s. 120(2) S. 50 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 51 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 51 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 52 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 52 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 53 not in force at Royal Assent, see s. s. 120(2) S. 53 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 54 not in force at Royal Assent, see s. 120(2) S. 54 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 55 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 55 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 56 not in force at Royal Assent, see s. 120(2) S. 56 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 57 not in force at Royal Assent, see s. 120(2) S. 57 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 58 not in force at Royal Assent, see s. 120(2) S. 58 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 59 not in force at Royal Assent, see s. 120(2) S. 59 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 60 not in force at Royal Assent, see s. 120(2) S. 60 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 61 not in force at Royal Assent, see s. 120(2) S. 61 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 62 not in force at Royal Assent, see s. 120(2) S. 62 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 63 not in force at Royal Assent, see s. 120(2) S. 63 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 64 not in force at Royal Assent, see s. 120(2) S. 64 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 65 not in force at Royal Assent, see s. 120(2) S. 65 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 66 not in force at Royal Assent, see s. 120(2) S. 66 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 67 not in force at Royal Assent, see s. 120(2) S. 67 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 68 not in force at Royal Assent, see s. 120(2) S. 68 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 69 not in force at Royal Assent, see s. 120(2) S. 69 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 70 not in force at Royal Assent, see s. 120(2) S. 70 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 71 not in force at Royal Assent, see s. 120(2) S. 71 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) S. 72 not in force at Royal Assent, see s. 120(2) S. 72 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 73 not in force at Royal Assent, see s. 120(2) S. 73 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 74 not in force at Royal Assent, see s. 120(2) S. 74 in force at 1.2.2025 by S.I. 2025/96, reg. 2(a) (with reg. 3) S. 75 not in force at Royal Assent, see s. 120(2) S. 75 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 76 not in force at Royal Assent, see s. 120(2) S. 76 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 77 not in force at Royal Assent, see s. 120(2) S. 77 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 78 not in force at Royal Assent, see s. 120(2) S. 78 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 79 not in force at Royal Assent, see s. 120(2) S. 79 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 80 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 80 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 81 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 81 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(b) (with reg. 10) S. 82 not in force at Royal Assent, see s. 120(2) S. 82 in force at 1.2.2025 by S.I. 2025/96, reg. 2(b) (with reg. 3) S. 83 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 83 in force at 1.2.2025 in so far as not already in force by S.I. 2025/96, reg. 2(b) (with reg. 3) S. 84 not in force at Royal Assent, see s. 120(2) S. 84 in force at 1.2.2025 by S.I. 2025/96, reg. 2(b) (with reg. 3) S. 85 not in force at Royal Assent, see s. 120(2) S. 85 in force at 1.2.2025 by S.I. 2025/96, reg. 2(b) (with reg. 3) S. 86 not in force at Royal Assent, see s. 120(2) S. 86 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(c) (with reg. 10) S. 87 not in force at Royal Assent, see s. 120(2) S. 87 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(c) (with reg. 10) S. 88 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 88 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(c) (with reg. 10) S. 89 not in force at Royal Assent, see s. 120(2) S. 89 in force at 1.8.2023 for specified purposes by S.I. 2023/884, reg. 2(1)(d) (with reg. 10) S. 89 in force at 1.2.2025 in so far as not already in force by S.I. 2025/96, reg. 2(c) (with reg. 3) S. 90 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 90 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 91 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 91 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 92 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 92 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 93 not in force at Royal Assent, see s. 120(2) S. 93 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 94 not in force at Royal Assent, see s. 120(2) S. 94 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 95 not in force at Royal Assent, see s. 120(2) S. 95 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 96 not in force at Royal Assent, see s. 120(2) S. 96 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 97 not in force at Royal Assent, see s. 120(2) S. 97 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 98 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 98 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 99 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 99 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 100 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 100 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 101 not in force at Royal Assent, see s. 120(2) S. 101 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 102 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 102 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 103 not in force at Royal Assent, see s. 120(2) S. 103 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 104 not in force at Royal Assent, see s. 120(2) S. 104 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 105 in force at Royal Assent for specified purposes, see s. 120(1)(b) S. 105 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 106 not in force at Royal Assent, see s. 120(2) S. 106 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 107 not in force at Royal Assent, see s. 120(2) S. 107 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) S. 108 not in force at Royal Assent, see s. 120(2) S. 108 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10) S. 109 not in force at Royal Assent, see s. 120(2) S. 109 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(g) (with reg. 10) S. 110 not in force at Royal Assent, see s. 120(2) S. 110 in force at 1.2.2025 by S.I. 2025/96, reg. 2(d) (with reg. 3) S. 111 not in force at Royal Assent, see s. 120(2) S. 111 in force at 1.2.2025 by S.I. 2025/96, reg. 2(d) (with reg. 3) S. 113 not in force at Royal Assent, see s. 120(2) S. 113 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10) S. 114 not in force at Royal Assent, see s. 120(2) S. 114 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) S. 115 not in force at Royal Assent, see s. 120(2) S. 115 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10) S. 116 not in force at Royal Assent, see s. 120(2) S. 116 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10) S. 117 in force at Royal Assent, see s. 120(1)(a) S. 118 in force at Royal Assent, see s. 120(1)(a) S. 119 in force at Royal Assent, see s. 120(1)(a) S. 120 in force at Royal Assent, see s. 120(1)(a) S. 334 in force in accordance with s. 334(5) Sch. 6 para. 1 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 2 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 3 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 3 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 4 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 5 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 5 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 6 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 6 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 7 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 8 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 8 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 9 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 9 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 10 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 10 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 11 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 6 para. 12 not in force at Royal Assent, see s. 120(2) Sch. 6 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10) Sch. 10 para. 1 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 1 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 2 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 2 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 3 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 3 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 4 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 4 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 5 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 5 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 6 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 6 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 7 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 7 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 8 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 8 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 9 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 9 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 10 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 10 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 10 para. 11 in force at Royal Assent for specified purposes, see s. 120(1)(b) Sch. 10 para. 11 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10) Sch. 11 para. 1 not in force at Royal Assent, see s. 120(2) Sch. 11 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10) Sch. 11 para. 2 not in force at Royal Assent, see s. 120(2) Sch. 11 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10) Sch. 13 para. 1 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 2 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 3 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 3 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 4 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 5 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 5 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 6 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 6 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 7 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 8 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 8 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 10 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 10 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 11 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 12 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 13 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 13 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 14 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 14 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 15 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 15 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 16 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 16 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 17 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 17 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 18 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 18 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 19 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 19 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 20 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 20 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 13 para. 21 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 21 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 22 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 22 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 23 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 23 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 24 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 24 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 25 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 25 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 26 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 26 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 27 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 27 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 28 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 28 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 29 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 29 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 30 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 30 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 31 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 31 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 32 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 32 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 13 para. 33 not in force at Royal Assent, see s. 120(2) Sch. 13 para. 33 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3) Sch. 19 para. 1 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 1 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 2 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 2 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 3 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 3 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 4 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1) Sch. 19 para. 4 in force at 25.8.2023 in so far as not already in force by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 5 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 5 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 6 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 6 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 7 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 7 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 8 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 8 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 9 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 9 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 10 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 10 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 11 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1) Sch. 19 para. 11 in force at 25.8.2023 in so far as not already in force by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 12 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 12 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 13 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 13 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 14 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 14 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 15 not in force at Royal Assent, see Sch. 19 para. 17(2) Sch. 19 para. 15 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 16 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1) Sch. 19 para. 16 in force at 25.8.2023 in so far as not already in force by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 19 para. 17 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1) Sch. 19 para. 17 in force at 25.8.2023 in so far as not already in force by S.I. 2023/918, reg. 2 (with reg. 3) Sch. 20 para. 1 not in force at Royal Assent, see Sch. 20 para. 3(2) Sch. 20 para. 1 in force at 13.5.2024 by S.I. 2024/522, reg. 2 Sch. 20 para. 2 in force at Royal Assent for specified purposes, see Sch. 20 para. 3(1) Sch. 20 para. 2 in force at 13.5.2024 in so far as not already in force by S.I. 2024/522, reg. 2 Sch. 20 para. 3 in force at Royal Assent for specified purposes, see Sch. 20 para. 3(1) Sch. 20 para. 3 in force at 13.5.2024 in so far as not already in force by S.I. 2024/522, reg. 2 Words in s. 7(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 1(2)(b) Words in s. 7(3) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 1(1) Word in s. 7(6) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 1(2)(b) S. 18 repealed (22.2.2024) by Finance Act 2024 (c. 3), s. 14(3) S. 19 repealed (22.2.2024) by Finance Act 2024 (c. 3), s. 14(3) S. 112 repealed (1.5.2025) by Finance Act 2025 (c. 8), s. 64(1)(4) (with s. 64(5)(6)) S. 119(4) omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(d)(i)(4) (with s. 64(5)(6)) Words in s. 119(5) omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(d)(ii)(4) (with s. 64(5)(6)) Words in s. 119(8)(a) omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(d)(ii)(4) (with s. 64(5)(6)) Words in s. 121(1) substituted (n relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 2(2), 10 S. 121(5)(e) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 2(3), 10 Word in s. 122(1) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 3(2), 10 Words in s. 122(1)(a)(ii) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(1)(a) Word in s. 122(2) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 3(3), 10 Words in s. 122(2)(c)(ii) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(1)(b) Word in s. 122(3)(a) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 3(4), 10 S. 122(4)-(6) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(1)(c) Word in s. 122(7) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 3(5), 10 S. 123 substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 4(1), 10 Word in s. 124 heading substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 4(2)(a), 10 S. 124(8A) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 4(2)(b), 10 Words in s. 127(5)(a) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 11, 72(1)(a) S. 127(5)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 3(a) S. 127(5)(c) and word omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 3(b) Words in s. 127(6)(a) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 11, 72(1)(a) Words in s. 127(7)(a) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 11, 72(1)(a) Words in s. 127(12) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(1) Words in s. 128(2) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(a)(i) Words in s. 128(2) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(a)(ii) S. 128(3)(c) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(2) Words in s. 128(4) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(3) Word in s. 128(4)(a) omitted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 2(a), 53(5)-(13) S. 128(4)(c) and word inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 2(b), 53(5)-(13) S. 128(5)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(4) Words in s. 128(6) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(5) Word in s. 128(6)(a) omitted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 2(a), 53(5)-(13) S. 128(6)(c) and word inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 2(b), 53(5)-(13) Words in s. 128(7) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(b)(i) Words in s. 128(7)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(b)(ii) Words in s. 128(7)(b)(i) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 7(1)(a), 10 Words in s. 128(7)(b)(i) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(2)(b)(iii) S. 128(7A) inserted (in relation to accounting periods beginning on or after 31.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 4, 53(1) S. 128(8) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 7(1)(b), 10 Words in s. 130(5) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(3)(a) Words in s. 130(5) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 48(3)(b) Word in s. 131(1) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 5(2) S. 131(2)(3) substituted for s. 131(2) (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 5(3) Words in s. 131(3)(b) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 40, 53(5)-(13) Words in s. 132(1) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 41, 53(5)-(13) Word in s. 132(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 49(1) Words in s. 135(1)(a) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 6(a), 53(5)-(13) Words in s. 135(1)(b) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 6(b), 53(5)-(13) S. 137A inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 12(1), 72(4) Word in s. 138(1) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 50(1) Words in s. 140(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(2)(a) Words in s. 140(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(2)(b)(i) Words in s. 140(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(2)(b)(ii) S. 141(9)(b) and word omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 53, 72(4) Words in s. 142(2)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 50(3) Word in s. 144(4)(b) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 42, 53(5)-(13) Words in s. 146(b) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 6 S. 147 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 7 S. 147A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(1) Word in s. 148 heading substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(2)(a) S. 148(1) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 8(2)(b) Word in s. 148(4)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 8(2)(c) Ss. 148A-148C inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(3) Words in s. 148A(5)(a)(i) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 54(a), 72(4) Words in s. 148A(5)(a)(ii) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 54(b), 72(4) Words in s. 149(6) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(4) Words in s. 150(6)(a) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(5)(a)(i) Words in s. 150(6)(b) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(5)(a)(ii) S. 150(6A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(5)(b) S. 150A inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 10, 53(5)-(13) Words in s. 151(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(2)(a) Word in s. 151(1) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 9(2)(b) S. 151(1)(aa) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(2)(c) S. 151(1)(c) and word inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(2)(d) Words in s. 151(6)(c) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(3) S. 151(6A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(4) S. 151(7) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(5) S. 151(8) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 9(6) Words in s. 152(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 10(2) S. 152(4) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 10(3) Words in s. 153(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 11 Word in s. 155(3) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 47(4), 72(2) S. 159(1)(a)(b) substituted for words (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 12(2) S. 159(2)(a)(b) substituted for words (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 12(3) S. 159(3)(a)(b) substituted for words (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 12(4) S. 159(4) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 12(5) S. 159(5) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 7, 53(5)-(13) Words in s. 163(1) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 13(2) Words in s. 163(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 13(3)(a) Words in s. 163(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 13(3)(b) Word in s. 163(3) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 13(4) Words in s. 165(2) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(6)(a) S. 165(2)(a)(b) become s. 165(2)(a)(i)(ii) (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(6)(b) S. 165(2)(b) and word inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 50(6)(c) Words in s. 168 heading omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(2), 72(4) Words in s. 168(2)(b) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(2) S. 168(2A)-(2C) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(3), 72(4) Words in s. 168(3) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(4), 72(4) Word in s. 168(4) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(5)(a), 72(4) Word in s. 168(4) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(5)(b), 72(4) Words in s. 168(4) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(5)(c), 72(4) S. 168(5)(6) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(6), 72(4) S. 168(7) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(7), 72(4) S. 168(9)(9A) substituted for s. 168(9) (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(8), 72(4) Words in s. 168(10) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(9), 72(4) S. 168(10ZA) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 11, 53(5)-(13) S. 168(10A) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 13(10), 72(4) S. 168(11) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(11), 72(4) S. 168(12) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 13(11), 72(4) Word in s. 169(2) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 14(a), 72(4) Words in s. 169(2)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 14(b)(i), 72(4) Words in s. 169(2)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 14(b)(ii), 72(4) Words in s. 170(1) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 12(2), 53(5)-(13) Words in s. 170(2) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 12(3)(a), 53(5)-(13) Words in s. 170(2)(a) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 12(3)(b), 53(5)-(13) Words in s. 170(2) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(9)(a) S. 170(2A) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 12(4), 53(5)-(13) Words in s. 170(3) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 12(5), 53(5)-(13) S. 170(5A)-(5C) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 12(6), 53(5)-(13) Words in s. 170(9)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 55, 72(4) Word in s. 171(2)(b) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 56(a), 72(4) Word in s. 171(6) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 56(b), 72(4) Words in s. 173(1)(c) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 15 Words in s. 174(1) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 18, 72(3)(a) Words in s. 174(5) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 13(2), 53(5)-(13) S. 174(6) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 13(3), 53(5)-(13) Words in s. 175 heading substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 19, 72(3)(a) Words in s. 175(2)(c) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(4) S. 175(3) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 16, 53(5)-(13) Words in s. 176 heading substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 19, 72(3)(a) Words in s. 176(2)(d)(i) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(5)(a) Words in s. 176(2)(e) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(5)(b) Words in s. 176(2)(i) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 14, 53(5)-(13) Ss. 176A-176C and cross-heading inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 8(6) Words in s. 176B(3) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 57, 72(4) Word in s. 176C(4)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 58(a), 72(4) Word in s. 176C(5)(a)(ii) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 58(b), 72(4) Word in s. 176C(6) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 58(c), 72(4) Ss. 176D-176F and cross-heading inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 16(1) Words in s. 176D(1) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(2), 72(3)(a) S. 176D(2) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(3), 72(3)(a) Word in s. 176D(3)(b) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(4)(a), 72(3)(a) Words in s. 176D(3)(b) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(4)(b), 72(3)(a) Words in s. 176D(7) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(5), 72(3)(a) Words in s. 176D(10) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 59, 72(4) S. 176D(11)(12) substituted for s. 176D(11) (20.3.2025 in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 20(6), 72(3)(a) (with Sch. 4 para. 20(7)(8)) Words in s. 176E(1) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(2)(a), 72(3)(a) Words in s. 176E(1) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(2)(b), 72(3)(a) Words in s. 176E(1) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(3), 72(3)(a) Words in s. 176E(2) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(4), 72(3)(a) S. 176E(3)-(6) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 21(5), 72(3)(a) Words in s. 176F substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 22(2), 72(3)(a) Words in s. 176F substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 22(3), 72(3)(a) S. 176G inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 23, 72(3)(a) S. 176G(4)(5) substituted for s. 176G(4) (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 18, 53(5)-(13) Words in s. 177(1) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(1) Words in s. 178(1) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 16(2), 72(4) Word in s. 178(1) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(3) S. 178(1A)(1B) inserted ( with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(4) S. 178(1C)(1D) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 16(3), 72(4) Words in s. 178(2) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(5) Words in s. 178(2) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 16(4), 72(4) S. 178(5)(6) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(6) Words in s. 179(1)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 18(2) S. 179(1A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(7)(a) S. 179(3A)(3B) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 17(7)(b) Words in s. 179(4) inserted ( with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 18(3) Word in s. 180(2)(b) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(a) Words in s. 180(3) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 26, 72(4) Word in s. 180(4) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(b) Word in s. 180(5) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(c)(i) Words in s. 180(5)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 19(2) Word in s. 180(5)(b) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(c)(ii) Word in s. 180(6)(a) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(d) Words in s. 180(7) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 19(3)(a) Words in s. 180(7) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 19(3)(b) Word in s. 180(8) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(e)(i) Words in s. 180(8)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 25(2)(a), 72(4) S. 180(8)(aa)(ab) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 25(2)(b), 72(4) Words in s. 180(8)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 25(2)(c)(i), 72(4) Word in s. 180(8)(b) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(e)(ii) S. 180(8)(b)(ii)(iia) substituted for s. 180(8)(b)(ii) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 19(4) Words in s. 180(8)(b) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 25(2)(c)(ii), 72(4) S. 180(10) omitted ( with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 18(4)(f) S. 180A inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 25(3), 72(4) S. 181A inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 27, 72(4) S. 181B and cross-heading inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 28, 72(4) Words in s. 181B(5) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 19, 53(5)-(13) Words in s. 182(1) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 15(2), 53(5)-(13) Words in s. 182(2)(a) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 17, 53(5)-(13) S. 182(2A) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 15(3), 53(5)-(13) Words in s. 182(8) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 15(4), 53(5)-(13) Words in s. 183(3)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 20(2) Word in s. 183(4) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 20(3) Words in s. 183(5) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 20(4) Words in s. 183(5) renumbered as s. 183(5)(a) (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 29(a)(i), 72(4) S. 183(5)(b) and word inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 29(a)(ii), 72(4) S. 183(6)(7) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 29(b), 72(4) S. 183A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 20(5) S. 184(5)-(9) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 30, 72(4) Words in s. 185(1) substituted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 20(2), 53(2) Words in s. 185(2)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 51(1) Word in s. 185(6) omitted (in relation to accounting periods ending on or after 21.7.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 20(3)(a), 53(2) S. 185(6)(a) substituted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 20(3)(b), 53(2) S. 185(7A)-(7D) inserted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 20(4), 53(2) S. 185(8)(9) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 31, 72(4) Word in s. 185(8) omitted (in relation to accounting periods ending on or after 21.7.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 20(5), 53(2) S. 186(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 51(2)(a) S. 186(8) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 51(2)(b) S. 187(6)(b) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 51(3)(a) Words in s. 187(6) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 51(3)(b) Words in s. 194(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 35(2) Word in s. 194(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 52(1) S. 195(2) omitted (in relation to accounting periods commencing on or after 31.12.2023) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 48(1), 72(1)(c) S. 195(3) omitted (in relation to accounting periods commencing on or after 31.12.2023) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 48(1), 72(1)(c) S. 195(7A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 25(1) S. 195(8)(9) substituted for s. 195(8) (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 32, 72(4) S. 196(1)(b) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 36(a), 72(4) Words in s. 196(1)(c) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 21(1)(a) Word in s. 196(1) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 22(1)(a) S. 196(1)(e) and words inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 22(1)(b) S. 196(1A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 21(1)(b) Words in s. 196(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 52(2) Words in s. 196(3)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 36(b), 72(4) S. 196(7) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 34, 72(4) S. 197(1) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 52(3)(a) S. 197(2) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 52(3)(b) Word in s. 197(3) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 12(2)(a), 72(4) Words in s. 197(3) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 12(2)(b), 72(4) Word in s. 197(4) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 23(a) S. 197(4)(d)(e) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 23(b) Words in s. 197(5) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(a) Words in s. 197(5)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(b) Word in s. 197(5) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(c) Words in s. 197(5)(b) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(d) S. 197(5)(c) and word inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 22(2)(e) S. 197(6A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 21(2) S. 197(7A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 24 S. 197(10) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 35, 72(4) S. 197A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 25(2) Word in s. 197A(2) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 43, 53(5)-(13) Word in s. 197A(3) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 43, 53(5)-(13) Ss. 198-198ZC substituted for s. 198 (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 33, 72(4) S. 198A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 26 Words in s. 199 heading substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(d), 72(4) Words in s. 199(1) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(a)(i), 72(4) Word in s. 199(1) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(a)(ii), 72(4) Word in s. 199(2)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(b), 72(4) S. 199(2A) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(c), 72(4) Word in s. 199(3) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(b), 72(4) Word in s. 199(4) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(b), 72(4) Word in s. 199(6)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(b), 72(4) Word in s. 199(6)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(1)(b), 72(4) Words in s. 201(1) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 53(2) Words in s. 201(1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 49(2), 72(4) Words in s. 201(2) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 53(3)(a) Words in s. 201(2) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 53(3)(b) S. 201(4) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 49(3), 72(4) Words in s. 203(4)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 37, 72(4) Words in s. 203(5)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 37, 72(4) Words in s. 203(6)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 37, 72(4) Words in s. 203(7)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 37, 72(4) Words in s. 205(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(a) Words in s. 205(2)(a) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(b)(i) Words in s. 205(2)(a) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(b)(ii) Words in s. 205(2)(b) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(c) Words in s. 205(3) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 54(1)(d) Words in s. 206(1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(2)(a), 72(4) Word in s. 206(1)(b) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(2)(b), 72(4) Words in s. 206(2)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(3)(a), 72(4) Word in s. 206(2) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(3)(b), 72(4) Words in s. 206(3) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(4)(a), 72(4) Words in s. 206(3) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(4)(b), 72(4) Word in s. 206(3) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(4)(c)(i), 72(4) Words in s. 206(3) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(4)(c)(ii), 72(4) Words in s. 206(4) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(5)(a), 72(4) Words in s. 206(4) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(5)(b), 72(4) Word in s. 206(5)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(6)(a)(i), 72(4) Word in s. 206(5)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(6)(a)(ii), 72(4) Words in s. 206(5)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(6)(b), 72(4) Words in s. 206(5)(c) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(6)(c), 72(4) Word in s. 206(6)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(7)(a)(i), 72(4) Word in s. 206(6)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(7)(a)(ii), 72(4) Words in s. 206(6)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(7)(b), 72(4) Words in s. 206(6)(c) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(7)(c), 72(4) Word in s. 206(7)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(8)(a)(i), 72(4) Word in s. 206(7)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(8)(a)(ii), 72(4) Words in s. 206(7)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(8)(a)(iii), 72(4) Words in s. 206(7)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(8)(b)(i), 72(4) Words in s. 206(7)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(8)(b)(ii), 72(4) Word in s. 206(8)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(9)(a)(i), 72(4) Words in s. 206(8)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(9)(a)(ii), 72(4) Words in s. 206(8)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(9)(b)(i), 72(4) Words in s. 206(8)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(9)(b)(ii), 72(4) Words in s. 206(8) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(9)(c), 72(4) S. 206(9) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 38(10), 72(4) Word in s. 210(2) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 44, 53(5)-(13) S. 211(1)-(1C) substituted for s. 211(1) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 27(a) Words in s. 211(2)(a) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 27(b) Word in s. 211(2) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 60(a)(i), 72(4) S. 211(2)(ba) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 60(a)(ii), 72(4) S. 211(5) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 60(b), 72(4) Words in s. 212(4) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 61, 72(4) S. 213(6A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 28 Words in s. 215(2)(c) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 62, 72(4) Words in s. 216(7)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 63, 72(4) S. 217(1A) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 64, 72(4) Words in s. 217(2)(a) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(2), 53(5)-(13) Words in s. 217(2)(b) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(2), 53(5)-(13) Words in s. 217(3) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(2), 53(5)-(13) Words in s. 217(4) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(3), 53(5)-(13) Words in s. 217(5)(a) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(4), 53(5)-(13) Words in s. 217(5)(b) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(4), 53(5)-(13) Words in s. 217(5)(c) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(4), 53(5)-(13) S. 217(8)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 65, 72(4) Words in s. 217(8)(a) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(5), 53(5)-(13) S. 217(9) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 23(6), 53(5)-(13) Words in s. 220(1) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 66(a)(i), 72(1)(f) S. 220(1) Step 9 inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 66(a)(ii), 72(1)(f) S. 220(2) omitted (in relation to accounting periods commencing on or after 31.12.2023) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 66(b), 72(1)(f) Words in s. 220(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 55(1) Words in s. 221(4) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 55(2) Words in s. 222 substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 67, 72(4) Words in s. 223(7)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 50(2)(a), 72(4) Word in s. 223(7)(b) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 50(2)(b), 72(4) Words in s. 223(7) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 50(2)(c), 72(4) Words in s. 223(8)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 50(3)(a), 72(4) Words in s. 223(8) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 50(3)(b), 72(4) Words in s. 223(9) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 50(4), 72(4) Words in s. 226(2) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 39(a), 72(3)(b) Words in s. 226(2)(a) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 39(b), 72(3)(b) Words in s. 226(2)(b) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 39(c), 72(3)(b) Words in s. 226(2)(c) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 39(d), 72(1)(b) Words in s. 226(2)(f) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 39(e), 72(4) Words in s. 227(1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 40(2)(a)(i), 72(4) Words in s. 227(1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 40(2)(a)(ii), 72(4) Words in s. 227(1) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(2) Words in s. 227(1) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 40(2)(a)(iii), 72(4) Words in s. 227(1)(c) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 40(2)(b), 72(4) Words in s. 227(2) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 40(3), 72(4) Words in s. 227(2) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 30 Words in s. 227(3) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 40(4)(a), 72(4) Words in s. 227(3) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 40(4)(b), 72(4) S. 228(5) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 45(2), 72(4) Words in s. 229(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 55(3) Pt. 3 Ch. 9A inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 5, 10 Word in s. 229C(3)(a) omitted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 24(a), 53(5)-(13) S. 229C(3)(c) and word inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 24(b), 53(5)-(13) Word in s. 231(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(a) S. 231(1)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(b) S. 231(1)(c) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(b) Word in s. 231(1)(d) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(c)(i) Words in s. 231(1)(d) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(1)(c)(ii) Words in s. 232 heading omitted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 8(2), 53(5)-(13) Word in s. 232(1) omitted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 8(3)(a), 53(5)-(13) Words in s. 232(1)(a) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 8(3)(b), 53(5)-(13) Words in s. 232(1)(a) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(2) Word in s. 232(1)(a) omitted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 8(3)(c), 53(5)-(13) S. 232(1)(aa) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 8(3)(c), 53(5)-(13) Word in s. 232(1)(b) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 8(3)(d), 53(5)-(13) Words in s. 232(2)(b) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 8(4)(a), 53(5)-(13) Words in s. 232(2)(c) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 8(4)(a), 53(5)-(13) S. 232(2)(d)(ii) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 8(4)(b), 53(5)-(13) S. 232(2A) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 8(5), 53(5)-(13) S. 232(3A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 4(6) S. 232(6) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 8(6), 53(5)-(13) S. 232ZA inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 9, 53(5)-(13) S. 232A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(2) Words in s. 235(1)(b) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(3) S. 236(2)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 31(2)(a) S. 236(2)(c) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 31(2)(b) S. 236(2)(e) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 31(2)(c) S. 236(2A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 31(3) S. 237(1)(b) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 3(2), 53(5)-(13) S. 237(2)(b) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 3(3), 53(5)-(13) Words in s. 238 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(10)(a) Word in s. 238 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 14(10)(b) Words in s. 239(6)(c) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 32(1)(a) Words in s. 239(6) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 32(1)(b) S. 239(7)(a) omitted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 26(a), 53(5)-(13) S. 239(8) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 26(b), 53(5)-(13) S. 240(1) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 32(2) Words in s. 240(1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 17(a), 72(4) Words in s. 240(1) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 17(b), 72(4) Words in s. 241(1) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(a), 72(1)(d) S. 241(1A) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(b), 72(1)(d) Words in s. 241(2) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(c)(i), 72(1)(d) Words in s. 241(2) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(c)(ii), 72(1)(d) Words in s. 241(2) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 8, 10 S. 241(2A) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(d), 72(1)(d) Word in s. 241(3) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(e)(i), 72(1)(d) Word in s. 241(3) omitted (in relation to accounting periods commencing on or after 31.12.2023) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(e)(ii), 72(1)(d) Words in s. 241(3) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(e)(iii), 72(1)(d) Words in s. 241(3) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(1)(e)(iv), 72(1)(d) S. 241(4) omitted (in relation to accounting periods beginning on or after 31.12.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 28, 53(1) S. 242(2)(b) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 33, 53(5)-(13) Word in s. 242(5)(a) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 68, 72(4) Words in s. 244(2)(a) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(4) Words in s. 245(2) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(5) Word in s. 246(1)(b)(ii) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(6) Words in s. 247(1) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 45, 53(5)-(13) Words in s. 248 inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(7) Word in s. 249(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(8)(a) Words in s. 249(2) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(8)(b) S. 251A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 29(1) Word in s. 252(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(9) Words in s. 253(1)(a)(i) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(10)(a)(b) Words in s. 253(2)(b)(v) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(10)(c)(i) Word in s. 253(2)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 56(10)(c)(ii) S. 253(2)(b)(va) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(10)(c)(iii) S. 254 substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 33(1) Words in s. 254(4) substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 4(3), 10 S. 255(2A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(1)(a) Words in s. 255(3) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(1)(b)(i) Words in s. 255(3)(a) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(1)(b)(ii) Words in s. 255(3)(b) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(1)(b)(iii) S. 255(4)-(6) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(1)(c) Words in s. 255(6) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 69, 72(4) Words in s. 256(1)(b) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(a), 72(1)(d) S. 256(1A) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(b), 72(1)(d) Words in s. 256(2) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(c)(i), 72(1)(d) Words in s. 256(2) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(c)(ii), 72(1)(d) S. 256(2A) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(d), 72(1)(d) Word in s. 256(4) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(e)(i), 72(1)(d) Word in s. 256(4) omitted (in relation to accounting periods commencing on or after 31.12.2023) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(e)(ii), 72(1)(d) Words in s. 256(4) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(e)(iii), 72(1)(d) Words in s. 256(4) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(2)(e)(iv), 72(1)(d) S. 256(5) omitted (in relation to accounting periods beginning on or after 31.12.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 29, 53(1) S. 256A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 35(1) Words in s. 257(1) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 7(2), 10 S. 257(1A) inserted (in relation to accounting periods beginning on or after 31.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 30(2), 53(1) Words in s. 257(2) substituted (in relation to accounting periods beginning on or after 31.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 30(3), 53(1) Words in s. 259(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(11)(a) Words in s. 259(1) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(3) Words in s. 259(1) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 56(11)(b) S. 260 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(3) Words in s. 262(1)(a) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 47(1)(a) Words in s. 262(1)(b) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 47(1)(b) S. 262(1A)-(1D) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 36 Words in s. 266(1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 41(2), 72(4) Words in s. 266(1) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 43(2) S. 266(1A)(1B) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 41(3), 72(4) S. 267(1A) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 34, 53(5)-(13) Words in s. 267(2) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 43(1)(a) S. 267(3ZA) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 44, 72(4) S. 267(3A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 42(1)(a) S. 267(3B)-(3D) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 43(1)(b) Words in s. 267(3C) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 46(2)(a), 53(5)-(13) Words in s. 267(3C)(a) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 46(2)(b), 53(5)-(13) Word in s. 267(3C)(b) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 46(2)(c), 53(5)-(13) Word in s. 267(3D)(c) omitted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 46(3)(a), 53(5)-(13) Words in s. 267(3D)(c) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 46(3)(b), 53(5)-(13) Words in s. 267(4) reordered (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 42(1)(b)(i) Words in s. 267(4) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 42(1)(b)(ii) S. 267A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 42(2) S. 268A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(4) Words in s. 269(1)(a) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(5)(a)(i) Words in s. 269(1)(b) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(5)(a)(ii) S. 269(4)-(6) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(5)(b) S. 270(A1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 42(2), 72(4) Words in s. 270(1) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 42(3)(a), 72(4) Words in s. 270(1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 42(3)(b), 72(4) S. 270(4) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 35, 53(5)-(13) Word in s. 271(1) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 57(1)(a) Word in s. 271(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 57(1)(b) Word in s. 271(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 57(1)(c) S. 272(3A) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 43(2), 72(4) S. 272(4)(c) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 9(3), 10 S. 272(8)(aa)(ab) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 37(a), 53(5)-(13) Words in s. 272(8)(c)(i) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 57(2) S. 272(8)(d) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 38, 53(5)-(13) S. 272(8)(da) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 44(1) Words in s. 272(8)(da) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 47(a), 53(5)-(13) S. 272(8)(e) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 43(3), 72(4) S. 272(8)(f) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 37(b), 53(5)-(13) S. 272(9)-(11) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 43(3)(b) Word in s. 272(10)(a) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 47(b), 53(5)-(13) S. 272A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 42(3) Word in s. 273(2) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 48(a), 53(5)-(13) Words in s. 273(2) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 48(b), 53(5)-(13) S. 273(3)(ba) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 44(2) Word in s. 273(4) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 57(3)(a) Words in s. 273(4)(e) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 57(3)(b) S. 273(4)(pa) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 57(3)(c) S. 273(4)(z1) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 9(4), 10 Ss. 273A, 273B inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 45(1) S. 273C inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 46 S. 274 omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 47(2) S. 276(aa) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 45(2)(a) Words in s. 276(b)(i) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 29(3) S. 276(c)(iiia) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 45(2)(b) Word in s. 279(1) substituted (for qualifying periods beginning on or after 1.7.2026) by Taxation (Energy and Vehicles) Act 2026 (c. 26), s. 1(1)(2) (with s. 1(3)-(6)) Word in s. 280(1) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 21(2)(a) Words in s. 280(1) inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 21(2)(b) S. 311A inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 21(3) Words in s. 313 Table inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 21(4) S. 349(2)(fa) inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 82(a) Word in s. 349(2)(g) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 82(b) Sch. 7 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(2)(6) Sch. 8 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(3)(6) Sch. 9 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(4)(6) Sch. 11 para. 1(4) omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(e)(4) (with s. 64(5)(6)) Sch. 12 repealed (1.5.2025) by Finance Act 2025 (c. 8), s. 64(1)(4) (with s. 64(5)(6)) Sch. 13 para. 9 repealed (1.5.2025) by Finance Act 2025 (c. 8), s. 64(2)(f)(4) (with s. 64(5)(6)) Word in Sch. 14 para. 2(12) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 70(a), 72(4) Words in Sch. 14 para. 3(2)(a) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(6)(a)(i) Sch. 14 para. 3(2)(c) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(6)(a)(ii) Sch. 14 para. 3(3)-(5) substituted for Sch. 14 para. 3(3) (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(6)(a)(iii) Sch. 14 para. 6(1A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(1)(a) Words in Sch. 14 para. 7(6) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 70(b), 72(4) Sch. 14 para. 10(12) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 52(2), 72(1)(e) Sch. 14 para. 13(11) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 52(3), 72(1)(e) Sch. 14 para. 32(3A) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 52(4), 72(1)(e) Sch. 14 para. 33A inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 37(3) Words in Sch. 14 para. 34(2) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(1)(b)(i) Sch. 14 para. 34(2A) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(1)(b)(ii) Words in Sch. 14 para. 35(1) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(1)(c) Words in Sch. 14 para. 36(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(1)(d) Words in Sch. 14 para. 37(4)(b) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(1)(e)(i) Word in Sch. 14 para. 37(6) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(1)(e)(ii) Sch. 14 paras. 37A, 37B and cross-headings inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(6)(b) Word in Sch. 14 para. 39(1)(a) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 2(6)(c)(i) Sch. 14 para. 39(1)(aa) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(6)(c)(ii) Sch. 14 para. 39(2)(aa) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(6)(c)(iii) Word in Sch. 14 para. 50 cross-heading inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 49(a), 53(5)-(13) Words in Sch. 14 para. 50(1) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 49(b)(i), 53(5)-(13) Words in Sch. 14 para. 50(2) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 49(b)(ii), 53(5)-(13) Words in Sch. 14 para. 50(2) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 49(b)(iii), 53(5)-(13) Words in Sch. 14 para. 51(5) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 37(2)(a)(i) Words in Sch. 14 para. 51(5) inserted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 37(2)(a)(ii) Sch. 14 para. 51(6) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 37(2)(b) Sch. 14 para. 51(7) omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 37(2)(b) Words in Sch. 15 para. 1(1) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 50, 53(5)-(13) Sch. 15 para. 1(1)(aa) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(2)(a) Words in Sch. 15 para. 2(1) substituted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 50, 53(5)-(13) Sch. 15 para. 2(1)(za) omitted (in relation to accounting periods commencing on or after 31.12.2024) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 24, 72(3)(a) Sch. 15 para. 2(1)(e) omitted (in relation to accounting periods commencing on or after 31.12.2023) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 48(2), 72(1)(c) Sch. 15 para. 2(1)(ea) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(2)(b)(i) Sch. 15 para. 2(1)(fa) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(2)(b)(ii) Sch. 15 para. 2(1)(ha) inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 9(2), 10 Sch. 15 para. 2(1)(k) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 40(2) Sch. 15 para. 2(1)(l) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(4) Sch. 16 para. 2(1)(b)(ba) substituted for Sch. 16 para. 2(1)(b) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(2)(a) Word in Sch. 16 para. 2(3)(a) omitted (in relation to accounting periods ending on or after 21.7.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 21(2)(a), 53(2) Words in Sch. 16 para. 2(3)(b) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 38(2) Sch. 16 para. 2(3)(c) and word inserted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 21(2)(b), 53(2) Sch. 16 para. 2(3A) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 38(3) Words in Sch. 16 para. 2(4)(b) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(2)(b)(i) Sch. 16 para. 2(4)(b)(i)(ii) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 34(2)(b)(ii) Words in Sch. 16 para. 2(5)(b) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 38(4) Words in Sch. 16 para. 2(6) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(2)(c) Sch. 16 para. 2(7) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 38(5) Words in Sch. 16 para. 2(9) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 38(6)(a) Words in Sch. 16 para. 2(9) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 38(6)(b) Words in Sch. 16 para. 2(9) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 38(6)(c) Words in Sch. 16 para. 2(11) renumbered as Sch. 16 para. 2(11)(a) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(2)(d)(i) Words in Sch. 16 para. 2(11) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 38(7) Sch. 16 para. 2(11)(b) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(2)(d)(ii) Sch. 16 para. 2(12)(13) inserted ( with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 38(8) Sch. 16 para. 2A and cross-heading inserted (in relation to accounting periods beginning on or after 31.12.2023) by Finance Act 2026 (c. 11), Sch. 8 paras. 51, 53(4) Words in Sch. 16 Pt. 2 Ch. 1 heading substituted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(2), 10 Sch. 16 para. 3(1)(1A) substituted for Sch. 16 para. 3(1) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 39(2) Words in Sch. 16 para. 3(1) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(2)(a), 72(4) Words in Sch. 16 para. 3(2)(c) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(2)(b), 72(4) Words in Sch. 16 para. 3(2)(c)(ii) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 34(3)(a) Sch. 16 para. 3(4) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 34(3)(b) Sch. 16 para. 3(7)-(9) substituted for Sch. 16 para. 3(7)(8) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 29(2) Words in Sch. 16 para. 3(7) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(2)(c), 72(4) Sch. 16 para. 3(7A) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(2)(d), 72(4) Sch. 16 para. 3(10) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(2)(e), 72(4) Word in Sch. 16 para. 4(1)(a) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(3)(a)(i), 72(4) Words in Sch. 16 para. 4(1)(a) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(3)(a)(ii), 72(4) Sch. 16 para. 4(1)(b) substituted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(3)(b), 72(4) Sch. 16 para. 4(1A) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(4), 72(4) Word in Sch. 16 para. 4(3) omitted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 39(3)(a)(i) Sch. 16 para. 4(3)(d) and word inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 39(3)(a)(ii) Word in Sch. 16 para. 4(3)(d) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(5), 72(4) Words in Sch. 16 para. 4(4) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 47(3), 72(2) Word in Sch. 16 para. 4(5) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 39(3)(b) Sch. 16 para. 4A and cross-heading inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(6), 72(4) Sch. 16 para. 5 renumbered as Sch. 16 para. 5(1) (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(7)(a), 72(4) Word in Sch. 16 para. 5(1) omitted (in relation to accounting periods ending on or after 21.7.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 21(3)(a)(i), 53(2) Sch. 16 para. 5(1)(c) and word inserted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 21(3)(a)(ii), 53(2) Sch. 16 para. 5(2) inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 46(7)(b), 72(4) Word in Sch. 16 para. 6(6) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 39(4) Sch. 16 paras. 6A, 6B and cross-headings inserted (in relation to accounting periods commencing on or after 31.12.2023 (subject to sub-paragraph (2) of the amending paragraph)) by Finance Act 2025 (c. 8), Sch. 4 para. 47(1)(2), 72(2) Words in Sch. 16 Pt. 2 Ch. 2 heading inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(3), 10 Sch. 16 para. 10 renumbered as Sch. 16 para. 10(1) (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(3)(a) Words in Sch. 16 para. 10(1) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(3)(b)(i) Words in Sch. 16 para. 10(1) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(3)(b)(ii) Word in Sch. 16 para. 10(1)(a) substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(3)(c) Sch. 16 para. 10(2)(3) inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(3)(d) Sch. 16 Pt. 2A inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(4), 10 Sch. 16 Pt. 3 inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 40(1) Sch. 16 Pt. 4 inserted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 21(4), 53(2) Sch. 16A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(1) Words in Sch. 16A para. 1(3) substituted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(3)(a)(i), 72(1)(d) Word in Sch. 16A para. 1(3) omitted (in relation to accounting periods commencing on or after 31.12.2023) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 51(3)(a)(ii), 72(1)(d) Sch. 16A para. 1(3)(ba) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(3)(a)(iii), 72(1)(d) Sch. 16A para. 1(5) inserted (in relation to accounting periods beginning on or after 31.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 5, 53(1) Sch. 16A para. 2 renumbered as Sch. 16A para. 2(1) (7.11.2024) by Finance Act 2025 (c. 8), Sch. 4 para. 51(3)(b)(i)(4) Words in Sch. 16A para. 2(1) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(3)(b)(ii), 72(1)(d) Sch. 16A para. 2(1A)-(1C) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(3)(b)(iii), 72(1)(d) Sch. 16A para. 2(2) omitted (in relation to accounting periods beginning on or after 31.12.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 31, 53(1) Sch. 16A para. 2(3) omitted (in relation to accounting periods beginning on or after 31.12.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 31, 53(1) Words in Sch. 16A para. 3(1) substituted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 22(2)(a), 53(2) Sch. 16A para. 3(7)(8) inserted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 22(2)(b), 53(2) Sch. 16A para. 3(9) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 25, 53(5)-(13) Sch. 16A para. 4(1)(a) omitted (in relation to accounting periods ending on or after 21.7.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 22(3)(a), 53(2) Words in Sch. 16A para. 4(1)(b) substituted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 22(3)(b)(i), 53(2) Sch. 16A para. 4(1)(b): the inserted sub-paragraph (7) becomes an inserted unnumbered sub-paragraph (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 22(3)(b)(ii), 53(2) Words in Sch. 16A para. 4(1)(b) omitted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by virtue of Finance Act 2025 (c. 8), Sch. 4 paras. 71, 72(4) Sch. 16A para. 5(1)(b)(i) omitted (in relation to accounting periods ending on or after 21.7.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 22(4)(a), 53(2) Words in Sch. 16A para. 5(1)(b)(ii) substituted (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 22(4)(b)(i), 53(2) Sch. 16A para. 5(1)(b)(ii): the inserted sub-paragraph (7) becomes an inserted unnumbered sub-paragraph (in relation to accounting periods ending on or after 21.7.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 22(4)(b)(ii), 53(2) Sch. 16A Pt. 2 inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(5), 10 Sch. 16A para. 7(6) inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 27, 53(5)-(13) Sch. 16A Pt. 3 inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 39, 53(5)-(13) Words in Sch. 17 Table inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 18(5) Words in Sch. 17 Table inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(4)(c) Words in Sch. 17 Table inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 2(7) Word in Sch. 17 Table substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(4)(a) Word in Sch. 17 Table substituted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(4)(b) Words in Sch. 17 Table inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 9(1), 10 Words in Sch. 17 Table inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 47(5), 72(2) S. 51(2) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6 S. 52(3)(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6 S. 58(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6 S. 78(4)(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6 S. 86(2)(a)(i) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6 Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3) S. 349 power extended (18.3.2026) by Finance Act 2026 (c. 11), s. 276 An Act to make provision in connection with finance. Most Gracious Sovereign We , Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King’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:—