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Corporation Tax Act 20092009 CHAPTER 4

PART 21

OTHER GENERAL PROVISIONS

Orders and regulations

1310 Orders and regulations

(1) Any power of the Treasury or the Commissioners for Her Majesty's Revenue andCustoms to make any order or regulations under this Act is exercisable by statutoryinstrument.

(2) Any statutory instrument containing any order or regulations made by the Treasury orthe Commissioners for Her Majesty's Revenue and Customs under this Act is subjectto annulment in pursuance of a resolution of the House of Commons.

(3) Subsection (2) does not apply if the order or regulations are made under—(a) section 86 (meaning of “urban regeneration company”),(b) section 1325(2) (power to make transitional or saving provision in connection

with the coming into force of this Act),(c) section 1329(3) (power to appoint a day for the commencement of certain

provisions of this Act),(d) paragraph 42 of Schedule 2 (lease premiums: time limits for claims for

repayment of tax), or(e) any of the provisions mentioned in subsection (4) (which provides for

affirmative resolution procedure).

(4) An order or regulations made under—[F1(zza) section 465A or 701A (powers to make regulations where accounting

standards change),][F2(za) section 931C (meaning of “qualifying territory”),]

(a) section 1183(3) (meaning of “film-making activities” etc),

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(b) section 1185(3) (meaning of “UK expenditure” etc),(c) section 1198(2) (UK expenditure),(d) section 1199(4) (additional deduction for qualifying expenditure),(e) section 1200(4) (amount of additional deduction), F3...

[F4(ea) section 1216AF(3) (meaning of “television production activities” etc),(eb) section 1216AH(3) (meaning of “UK expenditure” etc),(ec) section 1216CE(2) (UK expenditure),(ed) section 1216CF(4) (additional deduction for qualifying expenditure),(ee) section 1216CG(3) (amount of additional deduction),(ef) section 1217AC(2) (meaning of “video games development activities” etc),(eg) section 1217AE(3) (meaning of “UK expenditure” etc),(eh) section 1217CE(2) (UK expenditure),(ei) section 1217CF(4) (additional deduction for qualifying expenditure),(ej) section 1217CG(3) (amount of additional deduction),](f) paragraph 130 of Schedule 2 (application of Part 15 etc to films not completed

before 1 January 2007),may only be made if a draft of the instrument containing the order or regulations hasbeen laid before and approved by resolution of the House of Commons.

F5(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual AmendmentsF1 S. 1310(4)(zza) inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 19 para. 3F2 S. 1310(4)(za) inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by

Finance Act 2009 (c. 10), Sch. 14 para. 28F3 Word in s. 1310(4)(e) omitted (with effect in accordance with Sch. 18 para. 23 of the amending

Act) by virtue of Finance Act 2013 (c. 29), Sch. 18 paras. 14(2), 22; S.I. 2013/1817, art. 2(2); S.I.2014/1962, art. 2(3)

F4 S. 1310(4)(ea)-(ej) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) byFinance Act 2013 (c. 29), Sch. 18 paras. 14(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

F5 S. 1310(5) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation(International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 226, Sch. 10 Pt. 7 (withSch. 9 paras. 1-9, 22)

F6...

Textual AmendmentsF6 S. 1311 and preceding cross-heading repealed (with effect in accordance with s. 1184(1) of the

amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 696, Sch. 3 Pt. 1 (withSch. 2)

F61311 Apportionment to different periods

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Interpretation

1312 Abbreviated references to Acts

In this Act—“CAA 2001” means the Capital Allowances Act 2001 (c. 2),[F7“CTA 2010” means the Corporation Tax Act 2010,]“FA”, followed by a year, means the Finance Act of that year,“F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year,“FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8),“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),“IHTA 1984” means the Inheritance Tax Act 1984 (c. 51),“ITA 2007” means the Income Tax Act 2007 (c. 3),“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003

(c. 1),“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act

2005 (c. 5),“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),[F8“TIOPA 2010” means the Taxation (International and Other Provisions)

Act 2010,]“TMA 1970” means the Taxes Management Act 1970 (c. 9), and“VATA 1994” means the Value Added Tax Act 1994 (c. 23).

Textual AmendmentsF7 Definition of “CTA 2010” in s. 1312 inserted (with effect in accordance with s. 1184(1) of the

amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 697 (with Sch. 2)F8 Definition of “TIOPA 2010” in s. 1312 inserted (with effect in accordance with s. 381(1) of the

amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8para. 330 (with Sch. 9 paras. 1-9, 22)

1313 Activities in UK sector of continental shelf

(1) Any profits—(a) from exploration or exploitation activities carried on in the UK sector of the

continental shelf, or(b) from exploration or exploitation rights,

are treated for corporation tax purposes as profits from activities or property in theUnited Kingdom.

(2) Any profits arising to a non-UK resident company—(a) from exploration or exploitation activities, or(b) from exploration or exploitation rights,

are treated for corporation tax purposes as profits of a trade carried on by the companyin the United Kingdom through a permanent establishment in the United Kingdom.

(3) In this section—“exploration or exploitation activities” means activities carried on in

connection with the exploration or exploitation of so much of the seabed and

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subsoil and their natural resources as is situated in the United Kingdom or theUK sector of the continental shelf,

“exploration or exploitation rights” means rights to assets to be producedby exploration or exploitation activities or to interests in or to the benefit ofsuch assets, and

“the UK sector of the continental shelf” means the areas designated byOrder in Council under section 1(7) of the Continental Shelf Act 1964 (c. 29).

1314 Meaning of “caravan”

(1) In this Act “caravan” means—(a) a structure designed or adapted for human habitation which is capable of being

moved by being towed or being transported on a motor vehicle or trailer, or(b) a motor vehicle designed or adapted for human habitation,

but does not include railway rolling stock which is on rails forming part of a railwaysystem or any tent.

(2) A structure composed of two sections—(a) separately constructed, and(b) designed to be assembled on a site by means of bolts, clamps or other devices,

is not prevented from being a caravan just because it cannot, when assembled, belawfully moved on a highway (or, in Scotland or Northern Ireland, road) by beingtowed or being transported on a motor vehicle or trailer.

1315 Claims and elections

In this Act any reference to a claim or election is to a claim or election in writing.

1316 Meaning of “connected” persons and “control”

(1) [F9Section 1122 of CTA 2010] (how to tell whether persons are connected) appliesfor the purposes of this Act unless otherwise indicated (whether expressly or byimplication).

(2) [F10Section 1124 of CTA 2010] (meaning of control in relation to a body corporate)applies for the purposes of this Act unless otherwise indicated (whether expressly orby implication).

Textual AmendmentsF9 Words in s. 1316(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by

Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 698(2) (with Sch. 2)F10 Words in s. 1316(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by

Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 698(3) (with Sch. 2)

F111317 Meaning of “farming” and related expressions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Textual AmendmentsF11 S. 1317 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax

Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 699, Sch. 3 Pt. 1 (with Sch. 2)

F121318 Meaning of grossing up

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual AmendmentsF12 S. 1318 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax

Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 700, Sch. 3 Pt. 1 (with Sch. 2)

1319 Other definitions

In this Act, except where the context otherwise requires—F13...F13...“credit union” means a society registered as a credit union under the

Industrial and Provident Societies Act 1965 (c. 12) or the Credit Unions(Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),

“dividend ordinary rate” means the rate of income tax specified insection 8(1) of ITA 2007,

“houseboat” means a boat or similar structure designed or adapted for useas a place of human habitation,

“the Mergers Directive” means Council Directive [F142009/133/EC],“national insurance contributions” means any contributions under—

(a) Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or(b) Part 1 of the Social Security Contributions and Benefits (Northern Ireland)

Act 1992 (c. 7),F13...“normal self-assessment filing date”, in relation to a tax year, means the 31

January following the tax year,F13...“SCE” means a European Cooperative Society within the meaning of

Council Regulation (EC) No. 1435/2003 on the Statute for a EuropeanCooperative Society,

“SE” means a European public limited-liability company (or SocietasEuropaea) within the meaning of Council Regulation (EC) No. 2157/2001 onthe Statute for a European company,

[F15“statutory insolvency arrangement” means—(a) a voluntary arrangement that has taken effect under, or as a result of, the

Insolvency Act 1986, Schedule 4 or 5 to the Bankruptcy (Scotland) Act1985 or the Insolvency (Northern Ireland) Order 1989,

(b) a compromise or arrangement that has taken effect under Part 26 of theCompanies Act 2006, or

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(c) an arrangement or compromise of a kind corresponding to any of thosementioned in paragraph (a) or (b) that has taken effect under, or as a resultof, the law of a country or territory outside the United Kingdom,]

F13...F13...F13...

Textual AmendmentsF13 Words in s. 1319 repealed (with effect in accordance with s. 1184(1) of the amending Act) by

Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(2), Sch. 3 Pt. 1 (with Sch. 2)F14 Words in s. 1319 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers

Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(8)F15 Words in s. 1319 inserted (with effect in accordance with s. 1184(1) of the amending Act) by

Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(3) (with Sch. 2)

1320 Interpretation: ScotlandF16(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In the application of section 1284 (housing grants) and Part 1 of Schedule 2(transitionals and savings: general provisions) to Scotland, “enactment” includes anenactment comprised in, or in an instrument made under, an Act of the ScottishParliament.

Textual AmendmentsF16 S. 1320(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation

Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 702, Sch. 3 Pt. 1 (with Sch. 2)

1321 Interpretation: Northern Ireland

In the application of section 1284 (housing grants) and Part 1 of Schedule 2(transitionals and savings: general provisions) to Northern Ireland, “enactment”includes an enactment comprised in, or in an instrument made under, Northern Irelandlegislation.

Final provisions

1322 Minor and consequential amendments

Schedule 1 (minor and consequential amendments) has effect.

1323 Power to make consequential provision

(1) The Treasury may by order make provision in consequence of this Act.

(2) The power conferred by subsection (1) may not be exercised after 31 March 2012.

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(3) An order under this section may amend, repeal or revoke any provision made by orunder an Act.

(4) An order under this section may contain provision having retrospective effect.

(5) An order under this section may contain incidental, supplemental, consequential andtransitional provision and savings.

(6) In subsection (3) “Act” includes an Act of the Scottish Parliament and Northern Irelandlegislation.

1324 Power to undo changes

(1) The Treasury may by order make provision, in relation to a case in which the Treasuryconsider that a provision of this Act changes the effect of the law, for the purpose ofreturning the effect of the law to what it would have been if this Act had not beenpassed.

(2) The power conferred by subsection (1) may not be exercised after 31 March 2012.

(3) An order under this section may amend, repeal or revoke any provision made by orunder—

(a) this Act, or(b) any other Act.

(4) An order under this section may contain provision having retrospective effect.

(5) An order under this section may contain incidental, supplemental, consequential andtransitional provision and savings.

(6) In subsection (3)(b) “Act” includes an Act of the Scottish Parliament and NorthernIreland legislation.

1325 Transitional provisions and savings

(1) Schedule 2 (transitionals and savings) has effect.

(2) The Treasury may by order make transitional or saving provision in connection withthe coming into force of this Act, except paragraphs 71 and 99 of Schedule 2, andsubsection (1) so far as relating to those paragraphs.

(3) An order under subsection (2) may contain provision having retrospective effect.

Commencement InformationI1 S. 1325 partly in force; s. 1325(1) in force at 1.4.2009 for specified purposes and s. 1325(2)(3) in force

at Royal assent, see s. 1329

1326 Repeals and revocations

Schedule 3 (repeals and revocations, including of spent enactments) has effect.

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Commencement InformationI2 S. 1326 partly in force; s. 1326 in force at 1.4.2009 for specified purposes, see s. 1329(1)(3)

1327 Index of defined expressions

(1) Schedule 4 (index of defined expressions that apply for the purposes of this Act) haseffect.

(2) That Schedule lists the places where some of the expressions used in this Act aredefined or otherwise explained.

(3) If an expression listed in that Schedule is also used in this Act in an abbreviated form,the abbreviation is mentioned at the end of the entry for the expression in the firstcolumn of the Schedule.

1328 Extent

(1) This Act extends to England and Wales, Scotland and Northern Ireland (but seesubsection (2)).

(2) An amendment, repeal or revocation contained in Schedule 1 or 3 has the same extentas the provision amended, repealed or revoked.

1329 Commencement

(1) This Act comes into force on 1 April 2009 and has effect—(a) for corporation tax purposes, for accounting periods ending on or after that

day, and(b) for income tax and capital gains tax purposes, for the tax year 2009-10 and

subsequent tax years.

(2) Subsection (1) does not apply to the following provisions (which therefore come intoforce on the day on which this Act is passed)—

(a) section 1310,(b) section 1323,(c) section 1324,(d) section 1325(2) and (3),(e) section 1328,(f) this section, and(g) section 1330.

(3) Subsection (1) does not apply to the following provisions which come into force on aday to be appointed by the Treasury by order—

(a) paragraphs 71 and 99 of Schedule 2, and section 1325(1) so far as relating tothose paragraphs, and

(b) Part 2 of Schedule 3, and section 1326 so far as relating to that Part of thatSchedule.

(4) An order under subsection (3) may contain transitional or saving provision.

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1330 Short title

This Act may be cited as the Corporation Tax Act 2009.

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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:– Act words substituted by 2014 c. 14 Sch. 4 para. 141– Act words substituted by 2014 c. 14 Sch. 4 para. 142– Act words substituted by 2014 c. 14 Sch. 4 para. 143– Blanket amendment words substituted by S.I. 2011/1043 art. 34Whole provisions yet to be inserted into this Act (including any effects on thoseprovisions):– Pt. 2 Ch. 3A applied by 2011 c. 11, Sch. 19 para 15Z2(3) (as inserted) by 2018 c. 3

Sch. 9 para. 2– Pt. 5 Ch. 16A inserted by 2017 c. 32 Sch. 4 para. 4– Pt. 5 Ch. 16A modified by 2010 c. 4 s. 676AH(1) (as inserted) by 2017 c. 32 Sch. 4

para. 75– Pt. 8 Ch. 15A inserted by 2019 c. 1 Sch. 9 para. 6– Pt. 8A amendment to earlier affecting provision 2010 c. 4 s. 357WG by 2017 c. 32

Sch. 7 para. 20(1)– Pt. 15C inserted by 2014 c. 26 Sch. 4 para. 1– Pt. 15D inserted by 2016 c. 24 Sch. 8 para. 1– Pt. 15E inserted by 2017 c. 32 Sch. 6 para. 1– Pt. 15E modified by 2010 c. 4 s. 357UR(3) (as inserted) by 2017 c. 32 Sch. 6 para.

17– s. 1044(8 word substituted by 2015 c. 11 s. 27(3)(a)– s. A1(2)(ha) inserted by 2016 c. 24 Sch. 10 para. 5(b)– s. A1(2)(jb) inserted by 2017 c. 32 Sch. 5 para. 5(b)– s. 2(2A) words substituted by 2015 c. 11 Sch. 7 para. 58– s. 5(2)(a) word omitted by 2019 c. 1 Sch. 5 para. 2(a)– s. 5(2)(c)(d) inserted by 2019 c. 1 Sch. 5 para. 2(b)– s. 5(2A) inserted by 2016 c. 24 s. 76(3)– s. 5(2A) words substituted by 2019 c. 1 Sch. 1 para. 110(2)– s. 5(3A)(3B) inserted by 2019 c. 1 Sch. 5 para. 3– s. 5(5) inserted by 2019 c. 1 Sch. 1 para. 110(4)– s. 5(5) inserted by 2019 c. 1 Sch. 5 para. 5– s. 5A5B inserted by 2016 c. 24 s. 76(5)– s. 18(2A) inserted by 2016 c. 24 s. 76(8)(b)– s. 18A(2A) inserted by 2016 c. 24 s. 76(7)– s. 18A(2A) words substituted by 2019 c. 1 Sch. 5 para. 12– s. 18A(2B) inserted by 2019 c. 1 Sch. 1 para. 111– s. 19(2A) substituted by 2019 c. 1 Sch. 5 para. 13– s. 19(4)(5) inserted by 2019 c. 1 Sch. 1 para. 112(4)– s. 40A40B inserted by S.I. 2018/282 art. 6(2)– s. 49A inserted by 2016 c. 24 s. 71(5)– s. 54(1A) inserted by 2014 c. 26 Sch. 17 para. 4(4)(b)– s. 86A86B and cross-heading inserted by 2015 c. 11 Sch. 5 para. 3– s. 92A and cross-heading inserted by 2014 c. 26 Sch. 17 para. 4(2)– s. 104A(7A) inserted by 2015 c. 33 s. 31(2)– s. 104D(5) word inserted by 2015 c. 11 s. 28(4)(a)– s. 104E(5) word inserted by 2015 c. 11 s. 28(4)(b)– s. 104G(6) word inserted by 2015 c. 11 s. 28(4)(c)– s. 104H(7) word inserted by 2015 c. 11 s. 28(4)(d)– s. 104J(6) word inserted by 2015 c. 11 s. 28(4)(e)– s. 104K(7) word inserted by 2015 c. 11 s. 28(4)(f)

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– s. 104M(3) word substituted by 2015 c. 11 s. 27(2)– s. 104N(3) words inserted by 2014 c. 26 Sch. 1 para. 10– s. 104Y(2) words substituted by 2015 c. 11 s. 28(5)– s. 104BA(4) inserted by 2014 c. 26 Sch. 4 para. 9– s. 104BA(5) inserted by 2017 c. 32 Sch. 6 para. 10– s. 104WA and cross-heading inserted by 2015 c. 33 s. 31(3)– s. 133A-133N and cross-heading inserted by 2015 c. 33 s. 18(1)– s. 133F(2A)(2B) inserted by 2016 c. 24 s. 56(2)– s. 133F(7) words inserted by 2016 c. 24 s. 56(3)– s. 133F(7) words inserted by 2016 c. 24 s. 56(4)– s. 133I(1)(b) omitted by S.I. 2019/689 reg. 16(2)– s. 133I(1)(c) omitted by S.I. 2019/689 reg. 16(2)– s. 133M(5)(b)(ii) substituted by 2016 c. 24 s. 56(6)– s. 141A and cross-heading inserted by 2017 c. 10 Sch. 1 para. 14– s. 144(1)(c)(iii) and word inserted by S.I. 2015/374 art. 8(2)(c)– s. 161(1A)-(1C) inserted by 2015 c. 33 s. 40(1)– s. 162(2A)-(2C) inserted by 2015 c. 33 s. 41(1)– s. 250A and cross-heading inserted by 2016 c. 24 s. 73(2)– s. 264(2)(za) inserted by 2016 c. 24 s. 73(7)– s. 264(2A)(za) inserted by 2016 c. 24 s. 73(7)– s. 301(1A) inserted by 2019 c. 1 Sch. 5 para. 15(3)– s. 306(2)(za) inserted by 2015 c. 33 Sch. 7 para. 2(a)– s. 306A and cross-heading inserted by 2015 c. 33 Sch. 7 para. 3– s. 307(2A)-(2C) inserted by 2015 c. 33 Sch. 7 para. 4(3)– s. 308(1A)(1B) inserted by 2015 c. 33 Sch. 7 para. 5(3)– s. 313(4A) inserted by 2015 c. 33 Sch. 7 para. 7(6)– s. 313(6)(7) substituted for s. 313(6) by 2015 c. 33 Sch. 7 para. 7(8)– s. 318(7)(8) inserted by 2015 c. 33 Sch. 7 para. 12(6)– s. 320A inserted by 2015 c. 33 Sch. 7 para. 14– s. 320B inserted by 2019 c. 1 Sch. 20 para. 5– s. 322(2A)(zb) inserted by 2016 c. 24 s. 73(5)– s. 322(5A) inserted by 2014 c. 26 s. 26(3)– s. 322(5A) words inserted by S.I. 2014/3329 art. 123– s. 322(5B) inserted by 2015 c. 33 Sch. 7 para. 16(4)– s. 322(6A) inserted by 2015 c. 33 Sch. 7 para. 16(5)– s. 323(A1) inserted by 2015 c. 33 Sch. 7 para. 17– s. 323A inserted by 2015 c. 33 Sch. 7 para. 18– s. 324(3A) inserted by 2015 c. 33 Sch. 7 para. 19– s. 328(3)-(3C) substituted for s. 328(3) by 2015 c. 33 Sch. 7 para. 20(4)– s. 328(4)(4ZA) substituted for s. 328(4) by 2015 c. 33 Sch. 7 para. 20(5)– s. 330A-330C and cross-heading inserted by 2015 c. 33 Sch. 7 para. 23– s. 333(2)(a) words in s. 333(2) renumbered as s. 333(2)(a) by 2019 c. 1 Sch. 5 para.

16(a)– s. 333(2)(b)-(d) inserted by 2019 c. 1 Sch. 5 para. 16(b)– s. 334(5) inserted by 2019 c. 1 Sch. 5 para. 17(5)– s. 349(2A) inserted by 2015 c. 33 Sch. 7 para. 28(2)– s. 352(3A)-(3C) inserted by 2015 c. 33 Sch. 7 para. 30– s. 352A inserted by 2015 c. 33 Sch. 7 para. 31– s. 352B inserted by 2019 c. 1 Sch. 12 para. 1– s. 352B power to amend conferred by 2019 c. 1 Sch. 12 para. 5– s. 354(2A) inserted by 2015 c. 33 Sch. 7 para. 32– s. 358(4)(4A) substituted for s. 358(4) by 2015 c. 33 Sch. 7 para. 33(2)– s. 358(7)(8) inserted by 2015 c. 33 Sch. 7 para. 33(3)– s. 359(3) inserted by 2015 c. 33 Sch. 7 para. 34(3)– s. 361(7) inserted by 2015 c. 33 Sch. 7 para. 35(4)– s. 361D inserted by 2015 c. 33 Sch. 7 para. 37– s. 362(6) inserted by 2015 c. 33 Sch. 7 para. 38– s. 362A inserted by 2015 c. 33 Sch. 7 para. 39

12 Corporation Tax Act 2009 (c. 4)Document Generated: 2020-03-11

– s. 398(2)(f) and word inserted by 2019 c. 1 Sch. 20 para. 7(2)(b)– s. 420A and cross-heading inserted by 2019 c. 1 Sch. 20 para. 2– s. 431(10)(a) words renumbered as s. 431(10)(a) by S.I. 2019/689 reg. 16(7)(e)(i)– s. 431(10)(b) inserted by S.I. 2019/689 reg. 16(7)(e)(ii)– s. 440(2)(h) and word inserted by 2015 c. 33 Sch. 7 para. 45(c)– s. 441(3A) inserted by 2015 c. 33 Sch. 7 para. 46– s. 442(1A) inserted by 2015 c. 33 Sch. 7 para. 47– s. 446(8) inserted by 2016 c. 24 Sch. 7 para. 3– s. 446A and cross-heading inserted by 2016 c. 24 Sch. 7 para. 2– s. 447(4A) inserted by 2016 c. 24 Sch. 7 para. 5– s. 448(3) inserted by 2016 c. 24 Sch. 7 para. 6– s. 449(4A) inserted by 2016 c. 24 Sch. 7 para. 7– s. 451(4A) inserted by 2016 c. 24 Sch. 7 para. 8– s. 452(5A) inserted by 2016 c. 24 Sch. 7 para. 9(5)– s. 455B-455D and cross-heading inserted by 2015 c. 33 Sch. 7 para. 51– s. 456(1)(b) and word inserted by 2017 c. 32 Sch. 4 para. 3(b)– s. 465(3)(zza) inserted by 2019 c. 1 Sch. 20 para. 7(3)– s. 465(3)(za) inserted by 2014 c. 26 s. 27(2)– s. 465B and cross-heading inserted by 2015 c. 33 Sch. 7 para. 52– s. 465B(9)(ka) inserted by 2019 c. 1 Sch. 12 para. 2– s. 475A and cross-heading inserted by 2015 c. 33 Sch. 7 para. 54– s. 475B and cross-heading inserted by 2016 c. 24 Sch. 7 para. 10– s. 475C and cross-heading inserted by 2019 c. 1 Sch. 20 para. 3(1)– s. 475C power to amend conferred by 2019 c. 1 Sch. 20 para. 19(1)– s. 475C(5) words omitted by S.I. 2019/1250 reg. 2(1)(b)– s. 475C(5)(b) words substituted by S.I. 2019/1250 reg. 2(1)(a)– s. 475C(8)(b)(c) substituted by S.I. 2019/1250 reg. 3– s. 507(2)(j)(k) inserted by 2018 c. 3 s. 34(2)(b)(ii)– s. 507(2)(j) omitted by S.I. 2019/689 reg. 16(10)(b)(ii)– s. 507(2)(k) omitted by S.I. 2019/689 reg. 16(10)(b)(ii)– s. 507(2A) inserted by S.I. 2019/689 reg. 16(10)(c)– s. 507(2A) words omitted by S.I. 2019/818 reg. 7(2)(b)– s. 507(2A) words substituted by S.I. 2019/818 reg. 7(2)(a)– s. 541(3) excluded by 2010 c. 8 s. 452(3)(a) (as inserted) by 2017 c. 32 Sch. 5 para. 1– s. 574(2A) inserted by 2019 c. 1 Sch. 5 para. 18– s. 594(2)(g)(ga) substituted for s. 594(2)(g) by 2015 c. 33 Sch. 7 para. 60(b)– s. 594(2)(za) inserted by 2015 c. 33 Sch. 7 para. 60(a)– s. 594A and cross-heading inserted by 2015 c. 33 Sch. 7 para. 61– s. 595(2A)-(2C) inserted by 2015 c. 33 Sch. 7 para. 62(3)– s. 597(1A)(1B) inserted by 2015 c. 33 Sch. 7 para. 63(3)– s. 604A inserted by 2015 c. 33 Sch. 7 para. 66– s. 606(3)-(3C) substituted for s. 606(3) by 2015 c. 33 Sch. 7 para. 68(4)– s. 606(4)(4ZA) substituted for s. 606(4) by 2015 c. 33 Sch. 7 para. 68(5)– s. 607A-607C inserted by 2015 c. 33 Sch. 7 para. 71– s. 609(2)(a) words in s. 609(2) renumbered as s. 609(2)(a) by 2019 c. 1 Sch. 5 para.

19(a)– s. 609(2)(b)-(d) inserted by 2019 c. 1 Sch. 5 para. 19(b)– s. 610(5) inserted by 2019 c. 1 Sch. 5 para. 20(5)– s. 615(7)(8) inserted by 2015 c. 33 Sch. 7 para. 77(6)– s. 682(8)(a) words renumbered as s. 682(8)(a) by S.I. 2019/689 reg. 16(14)(d)(i)– s. 682(8)(b) inserted by S.I. 2019/689 reg. 16(14)(d)(ii)– s. 689(2)(f) and word inserted by 2015 c. 33 Sch. 7 para. 89(b)– s. 690(3A) inserted by 2015 c. 33 Sch. 7 para. 90(2)– s. 691(1A) inserted by 2015 c. 33 Sch. 7 para. 91– s. 693(6) inserted by 2016 c. 24 Sch. 7 para. 4– s. 694(3A) inserted by 2016 c. 24 Sch. 7 para. 11(2)– s. 694(7A) inserted by 2016 c. 24 Sch. 7 para. 11(3)– s. 694(11)-(14) inserted by 2016 c. 24 Sch. 7 para. 11(4)

Corporation Tax Act 2009 (c. 4)Document Generated: 2020-03-11

13

– s. 695A inserted by 2014 c. 26 s. 29(1)– s. 698B-698D and cross-heading inserted by 2015 c. 33 Sch. 7 para. 94– s. 711(8)(fa) inserted by 2019 c. 1 Sch. 9 para. 2– s. 738A inserted by 2015 c. 21 Sch. 2 para. 1– s. 739(1A) inserted by 2018 c. 3 s. 20(1)– s. 746(2)(ba) substituted by 2015 c. 33 s. 33(3)– s. 746(2)(ba) substituted by 2019 c. 1 Sch. 9 para. 4– s. 753(4)-(6) inserted by 2017 c. 32 Sch. 4 para. 5(3)– s. 780(5)(aa) inserted by 2019 c. 1 s. 26(2)– s. 782A inserted by 2019 c. 1 s. 26(3)– s. 785(2A)(2B) inserted by 2019 c. 1 s. 26(4)(b)– s. 792(6A) inserted by 2019 c. 1 Sch. 5 para. 23(4)– s. 793(3A)(3B) inserted by 2019 c. 1 Sch. 5 para. 24(4)– s. 793A inserted by 2019 c. 1 Sch. 5 para. 25– s. 808C inserted by 2014 c. 26 Sch. 4 para. 10– s. 808D inserted by 2016 c. 24 Sch. 8 para. 9– s. 808E inserted by 2017 c. 32 Sch. 6 para. 11– s. 816A inserted by 2015 c. 33 s. 33(5)– s. 816A omitted by 2019 c. 1 Sch. 9 para. 5– s. 819(5)(ba)(bb) substituted for s. 819(5)(b) by S.I. 2019/689 reg. 16(17)(f)– s. 823(1A) inserted by S.I. 2019/689 reg. 16(20)(a)– s. 844(2A) inserted by 2015 c. 11 s. 26(3)– s. 844(2A) omitted by 2015 c. 33 s. 33(6)– s. 844(2ZA) inserted by 2018 c. 3 s. 21(1)– s. 845(4A)-(4C) inserted by 2016 c. 24 s. 53(1)– s. 846(1A)-(1C) inserted by 2015 c. 33 s. 42(1)– s. 849B-849D and cross-heading inserted by 2015 c. 11 s. 26(4)– s. 849B-849D and cross-heading omitted by 2015 c. 33 s. 33(7)– s. 849AB-849AD and cross-heading inserted by 2018 c. 3 s. 21(2)– s. 863(1)(b)(i) words in s. 863(1)(b) renumbered as s. 863(1)(b)(i) by 2019 c. 1 Sch.

5 para. 27(a)– s. 863(1)(b)(ii)-(iv) inserted by 2019 c. 1 Sch. 5 para. 27(b)– s. 863(3) inserted by 2019 c. 1 Sch. 8 para. 12(2)– s. 863A inserted by 2019 c. 1 Sch. 8 para. 12(3)– s. 882(5A)-(5D) inserted by 2016 c. 24 s. 52(2)– s. 894(6A) inserted by 2016 c. 24 s. 52(3)– s. 895(5) inserted by 2016 c. 24 s. 52(4)– s. 987(4A) inserted by 2014 c. 26 Sch. 8 para. 76(6)– s. 989(1)(aa) inserted by 2010 c. 13 s. 42(5)(8)– s. 989(6A)(6B) inserted by 2010 c. 13 s. 42(6)(8)– s. 999(6A) inserted by 2014 c. 26 Sch. 8 para. 142(5)– s. 1002(5) inserted by 2014 c. 26 Sch. 9 para. 40– s. 1007A inserted by 2014 c. 26 Sch. 9 para. 42– s. 1009(6) omitted by 2017 c. 10 s. 12(4)(b)– s. 1011(4)(b) words omitted by 2017 c. 10 s. 12(4)(d)– s. 1015A1015B inserted by 2014 c. 26 Sch. 9 para. 43– s. 1016(1A) inserted by 2014 c. 26 Sch. 9 para. 44(3)– s. 1022(5) omitted by 2017 c. 10 s. 12(4)(f)– s. 1025A1025B inserted by 2014 c. 26 Sch. 9 para. 45– s. 1026(5) omitted by 2017 c. 10 s. 12(4)(f)– s. 1027(5) omitted by 2017 c. 10 s. 12(4)(f)– s. 1030A1030B inserted by 2014 c. 26 Sch. 9 para. 45– s. 1033(5) omitted by 2017 c. 10 s. 12(4)(f)– s. 1034(5) omitted by 2017 c. 10 s. 12(4)(f)– s. 1038B omitted by 2017 c. 10 s. 12(4)(g)– s. 1040ZA(4) inserted by 2014 c. 26 Sch. 4 para. 11– s. 1040ZA(5) inserted by 2017 c. 32 Sch. 6 para. 12– s. 1048(3)(za) inserted by 2017 c. 32 Sch. 4 para. 133(3)(a)

14 Corporation Tax Act 2009 (c. 4)Document Generated: 2020-03-11

– s. 1048(4A)-(4D) inserted by 2017 c. 32 Sch. 4 para. 133(4)– s. 1094(2A)-(2C) inserted by 2012 c. 14 Sch. 3 para. 13(3)– s. 1106(4A)-(4C) inserted by 2012 c. 14 Sch. 3 para. 14(3)– s. 1126-1126B applied (with modifications) by 2010 c. 8, s. 357BLB(7)(d) (as

inserted) by 2016 c. 24 s. 64(3)– s. 1126(7) inserted by 2015 c. 11 s. 28(2)– s. 1126A1126B inserted by 2015 c. 11 s. 28(3)– s. 1209(3) inserted by 2017 c. 32 Sch. 4 para. 28(3)– s. 1210(5)(ab) inserted by 2017 c. 32 Sch. 4 para. 29(5)– s. 1210(5A) inserted by 2017 c. 32 Sch. 4 para. 29(6)– s. 1211(7A) inserted by 2017 c. 32 Sch. 4 para. 30(5)– s. 1216A(3)(a) words substituted by 2014 c. 26 s. 33(2)– s. 1216B(1) word inserted by 2014 c. 26 s. 33(3)(a)– s. 1216B(2) words substituted by 2014 c. 26 s. 33(3)(b)– s. 1216B(5) inserted by 2014 c. 26 s. 33(3)(c)– s. 1216AB(2) words substituted by 2015 c. 11 s. 30(2)– s. 1216AB(3) word omitted by 2015 c. 11 s. 30(3)(a)– s. 1216AB(3)(d) and word inserted by 2015 c. 11 s. 30(3)(b)– s. 1216AC(2A) inserted by 2015 c. 11 s. 30(4)– s. 1216AD(1) words inserted by 2015 c. 11 s. 30(5)– s. 1216CE(1) word substituted by 2015 c. 11 s. 31(1)– s. 1216CH(4)(b) words inserted by 2017 c. 32 Sch. 4 para. 140– s. 1216DA(2) words inserted by 2017 c. 32 Sch. 4 para. 32(2)(a)– s. 1216DA(2) words substituted by 2017 c. 32 Sch. 4 para. 32(2)(b)– s. 1216DA(3) inserted by 2017 c. 32 Sch. 4 para. 32(3)– s. 1216DB(2) words inserted by 2017 c. 32 Sch. 4 para. 33(2)– s. 1216DB(3) words substituted by 2017 c. 32 Sch. 4 para. 33(3)– s. 1216DB(4) words substituted by 2017 c. 32 Sch. 4 para. 33(4)– s. 1216DB(5)(ab) inserted by 2017 c. 32 Sch. 4 para. 33(5)– s. 1216DB(5A) inserted by 2017 c. 32 Sch. 4 para. 33(6)– s. 1216DC(1)(c) words inserted by 2017 c. 32 Sch. 4 para. 34(2)(a)– s. 1216DC(1)(c) words omitted by 2017 c. 32 Sch. 4 para. 34(2)(b)– s. 1216DC(3) words substituted by 2017 c. 32 Sch. 4 para. 34(3)– s. 1216DC(6) words substituted by 2017 c. 32 Sch. 4 para. 34(4)– s. 1216DC(7A) inserted by 2017 c. 32 Sch. 4 para. 34(5)– s. 1216ADA inserted by 2015 c. 11 s. 30(6)– s. 1217A(3)(a) words substituted by 2014 c. 26 s. 34(2)– s. 1217B(1) word inserted by 2014 c. 26 s. 34(4)(a)– s. 1217B(2) word inserted by 2014 c. 26 s. 34(4)(b)– s. 1217B(5) inserted by 2014 c. 26 s. 34(4)(c)– s. 1217C(2)(c) word substituted by S.I. 2019/689 reg. 16(23)– s. 1217C(2)(c) words substituted by 2014 c. 26 s. 34(6)(a)– s. 1217G(1)(b) word substituted by S.I. 2019/689 reg. 16(27)– s. 1217J words substituted by S.I. 2019/689 reg. 16(29)– s. 1217N word substituted by S.I. 2019/689 reg. 16(30)– s. 1217N(3) modified by 2010 c. 4, s. 357UI (as inserted) by 2015 c. 21 s. 1– s. 1217T word substituted by S.I. 2019/689 reg. 16(36)– s. 1217U word substituted by S.I. 2019/689 reg. 16(38)– s. 1217AE heading word substituted by 2014 c. 26 s. 34(3)(a)– s. 1217AE words substituted by S.I. 2019/689 reg. 16(22)(a)– s. 1217AE(1) substituted by 2014 c. 26 s. 34(3)(b)– s. 1217AE(1) words inserted by S.I. 2019/689 reg. 16(22)(b)– s. 1217AE(2) words substituted by 2014 c. 26 s. 34(3)(c)– s. 1217AE(2) words substituted by S.I. 2019/689 reg. 16(22)(c)– s. 1217CE cross-heading words substituted by 2014 c. 26 s. 34(6)(b)– s. 1217CE heading words substituted by 2014 c. 26 s. 34(6)(c)– s. 1217CE heading words substituted by S.I. 2019/689 reg. 16(24)– s. 1217CE(1) words substituted by 2014 c. 26 s. 34(6)(d)

Corporation Tax Act 2009 (c. 4)Document Generated: 2020-03-11

15

– s. 1217CE(1) words substituted by S.I. 2019/689 reg. 16(24)– s. 1217CF(3A) inserted by 2014 c. 26 s. 34(5)(a)– s. 1217CF(4)(a) words substituted by 2014 c. 26 s. 34(5)(b)– s. 1217CF(5) inserted by 2014 c. 26 s. 34(5)(c)– s. 1217CG words substituted by S.I. 2019/689 reg. 16(25)– s. 1217CG(1)(a) words substituted by 2014 c. 26 s. 34(6)(e)– s. 1217CG(2)(a) words substituted by 2014 c. 26 s. 34(6)(e)– s. 1217CH(4)(b) words inserted by 2017 c. 32 Sch. 4 para. 141– s. 1217DA(2) words inserted by 2017 c. 32 Sch. 4 para. 36(2)(a)– s. 1217DA(2) words substituted by 2017 c. 32 Sch. 4 para. 36(2)(b)– s. 1217DA(3) inserted by 2017 c. 32 Sch. 4 para. 36(3)– s. 1217DB(2) words inserted by 2017 c. 32 Sch. 4 para. 37(2)– s. 1217DB(3) words substituted by 2017 c. 32 Sch. 4 para. 37(3)– s. 1217DB(4) words substituted by 2017 c. 32 Sch. 4 para. 37(4)– s. 1217DB(5)(ab) inserted by 2017 c. 32 Sch. 4 para. 37(5)– s. 1217DB(5A) inserted by 2017 c. 32 Sch. 4 para. 37(6)– s. 1217DC(1)(c) words inserted by 2017 c. 32 Sch. 4 para. 38(2)(a)– s. 1217DC(1)(c) words omitted by 2017 c. 32 Sch. 4 para. 38(2)(b)– s. 1217DC(3) words substituted by 2017 c. 32 Sch. 4 para. 38(3)– s. 1217DC(6) words substituted by 2017 c. 32 Sch. 4 para. 38(4)– s. 1217DC(7A) inserted by 2017 c. 32 Sch. 4 para. 38(5)– s. 1217EB heading words substituted by 2014 c. 26 s. 34(6)(f)– s. 1217EB words substituted by S.I. 2019/689 reg. 16(26)– s. 1217EB(1)(a)(b) words substituted by 2014 c. 26 s. 34(6)(g)– s. 1217EB(3) words substituted by 2014 c. 26 s. 34(6)(g)– s. 1217GB word substituted by S.I. 2019/689 reg. 16(28)(a)– s. 1217GB(2) words inserted by S.I. 2019/689 reg. 16(28)(b)– s. 1217GB(3) word substituted by S.I. 2019/689 reg. 16(28)(c)– s. 1217KA(3)(b) words inserted by 2017 c. 32 Sch. 4 para. 142– s. 1217LB modified by 2010 c. 4, s. 357UE (as inserted) by 2015 c. 21 s. 1– s. 1217MA modified by 2010 c. 4, s. 357UF (as inserted) by 2015 c. 21 s. 1– s. 1217MA(1) words substituted by 2017 c. 32 Sch. 4 para. 40(2)– s. 1217MA(2) words inserted by 2017 c. 32 Sch. 4 para. 40(3)(a)– s. 1217MA(2) words substituted by 2017 c. 32 Sch. 4 para. 40(3)(b)– s. 1217MA(3) inserted by 2017 c. 32 Sch. 4 para. 40(4)– s. 1217MB modified by 2010 c. 4, s. 357UG (as inserted) by 2015 c. 21 s. 1– s. 1217MB(1) words inserted by 2017 c. 32 Sch. 4 para. 41(2)– s. 1217MB(2) words substituted by 2017 c. 32 Sch. 4 para. 41(3)– s. 1217MC modified by 2010 c. 4, s. 357UH (as inserted) by 2015 c. 21 s. 1– s. 1217MC(1)(b) words inserted by 2017 c. 32 Sch. 4 para. 42(2)– s. 1217MC(3) words substituted by 2017 c. 32 Sch. 4 para. 42(3)– s. 1217MC(6) words substituted by 2017 c. 32 Sch. 4 para. 42(4)– s. 1217MC(9) inserted by 2017 c. 32 Sch. 4 para. 42(5)– s. 1217NA word substituted by S.I. 2019/689 reg. 16(31)– s. 1217OB word substituted by S.I. 2019/689 reg. 16(32)– s. 1217RA(2)(d) words substituted by S.I. 2019/689 reg. 16(33)(a)– s. 1217RA(4)(d) words substituted by S.I. 2019/689 reg. 16(33)(b)– s. 1217RB word substituted by S.I. 2019/689 reg. 16(34)(a)– s. 1217RB(2) words inserted by S.I. 2019/689 reg. 16(34)(b)– s. 1217RB(3) word substituted by S.I. 2019/689 reg. 16(34)(c)– s. 1217RE words substituted by S.I. 2019/689 reg. 16(35)– s. 1217RH(3)(b) words inserted by 2017 c. 32 Sch. 4 para. 143– s. 1217SA modified by 2010 c. 4, s. 357UO (as inserted) by 2016 c. 24 Sch. 8 para.

14– s. 1217SA(1) words substituted by 2017 c. 32 Sch. 4 para. 44(2)– s. 1217SA(2) words inserted by 2017 c. 32 Sch. 4 para. 44(3)(a)– s. 1217SA(2) words substituted by 2017 c. 32 Sch. 4 para. 44(3)(b)– s. 1217SA(3) inserted by 2017 c. 32 Sch. 4 para. 44(4)

16 Corporation Tax Act 2009 (c. 4)Document Generated: 2020-03-11

– s. 1217SB modified by 2010 c. 4, s. 357UP (as inserted) by 2016 c. 24 Sch. 8 para.14

– s. 1217SB(1) words inserted by 2017 c. 32 Sch. 4 para. 45(2)– s. 1217SB(2) words substituted by 2017 c. 32 Sch. 4 para. 45(3)– s. 1217SC modified by 2010 c. 4, s. 357UQ (as inserted) by 2016 c. 24 Sch. 8 para.

14– s. 1217SC(1)(b) words inserted by 2017 c. 32 Sch. 4 para. 46(2)– s. 1217SC(3) words substituted by 2017 c. 32 Sch. 4 para. 46(3)– s. 1217SC(6) words substituted by 2017 c. 32 Sch. 4 para. 46(4)– s. 1217SC(9) inserted by 2017 c. 32 Sch. 4 para. 46(5)– s. 1217TA word substituted by S.I. 2019/689 reg. 16(37)– s. 1218ZE word substituted by S.I. 2019/689 reg. 16(42)– s. 1218ZCA(5) word substituted by S.I. 2019/689 reg. 16(39)– s. 1218ZCC word substituted by S.I. 2019/689 reg. 16(40)(a)– s. 1218ZCC(2) words inserted by S.I. 2019/689 reg. 16(40)(b)– s. 1218ZCC(3) word substituted by S.I. 2019/689 reg. 16(40)(c)– s. 1218ZCF words substituted by S.I. 2019/689 reg. 16(41)– s. 1218ZDA modified by 2010 c. 4 s. 357UW (as inserted) by 2017 c. 32 Sch. 6 para.

17– s. 1218ZDB modified by 2010 c. 4 s. 357UX (as inserted) by 2017 c. 32 Sch. 6 para.

17– s. 1218ZDC modified by 2010 c. 4 s. 357UY (as inserted) by 2017 c. 32 Sch. 6 para.

17– s. 1218ZEA word substituted by S.I. 2019/689 reg. 16(43)– s. 1218ZFA word substituted by S.I. 2019/689 reg. 16(44)– s. 1221(3)(ia) inserted by 2015 c. 11 Sch. 5 para. 5– s. 1222(4) inserted by 2016 c. 24 Sch. 1 para. 65(2)(c)– s. 1223(1)(a) words in s. 1223(1) renumbered as s. 1223(1)(a) by 2015 c. 11 Sch. 2

para. 3(a)– s. 1223(1)(b) and word inserted by 2015 c. 11 Sch. 2 para. 3(b)– s. 1223(1)(b) words inserted by 2017 c. 32 Sch. 4 para. 6(2)(b)– s. 1223(1)(b) words inserted by 2017 c. 32 Sch. 4 para. 144– s. 1223(1)(b) words substituted by 2017 c. 32 Sch. 4 para. 6(2)(a)– s. 1223(3A)-(3E) inserted by 2017 c. 32 Sch. 4 para. 6(3)– s. 1227A inserted by 2014 c. 26 Sch. 17 para. 4(4)(b)– s. 1244A and cross-heading inserted by 2015 c. 11 Sch. 5 para. 6– s. 1253A inserted by 2015 c. 11 Sch. 5 para. 7– s. 1258A inserted by 2018 c. 3 Sch. 6 para. 2– s. 1273A inserted by 2014 c. 26 Sch. 17 para. 2– s. 1290(1A) inserted by 2017 c. 32 s. 37(2)– s. 1290(2A)(2B) inserted by 2017 c. 32 s. 37(3)– s. 1290(3A)-(3F) inserted by 2017 c. 32 s. 37(4)– s. 1290(3G)(3H) inserted by 2017 c. 32 s. 37(5)– s. 1292(6B) inserted by 2014 c. 26 Sch. 37 para. 23(1)– s. 1292(6ZA) omitted by 2017 c. 10 s. 12(4)(h)– s. 1293(5A) omitted by 2017 c. 10 s. 12(4)(h)– s. 1305A inserted by 2014 c. 26 s. 30(1)– s. 1310(4)(zzza) inserted by 2015 c. 33 s. 31(4)– s. 1310(4)(ek)-(em) inserted by 2014 c. 26 Sch. 4 para. 12– s. 1310(4)(en)(eo) inserted by 2016 c. 24 Sch. 8 para. 10– s. 1310(4)(ep)-(er) inserted by 2017 c. 32 Sch. 6 para. 13– s. 1310(4)(zb) inserted by 2015 c. 11 s. 28(6)