Corporation Tax Act 2009
From Wikipedia, the free encyclopedia
Lord Myners (Lords)
| Act of Parliament | |
.svg) | |
| Long title | An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes. |
|---|---|
| Citation | 2009 c. 4 |
| Introduced by | Alistair Darling (Commons) Lord Myners (Lords) |
| Territorial extent | [b] |
| Dates | |
| Royal assent | 26 March 2009 |
| Commencement | 1 April 2009[c] |
| Other legislation | |
| Amends | |
| Amended by | |
Status: Amended | |
| History of passage through Parliament | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Corporation Tax Act 2009 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
The Corporation Tax Act 2009[d] (c. 4) is an act of the Parliament of the United Kingdom. It restated certain legislation relating to corporation tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice."[1] The bill was the work of the Tax Law Rewrite Project team at HM Revenue and Customs.[2]
Sections 1310, 1323, 1324, 1325(2) and (3) and 1328 to 1330 came into force on 26 March 2009.[3]
Section 1329(3) confers a power on the Treasury to bring paragraphs 71 and 99 of schedule 2, and section 1325(1) so far as relating to those paragraphs, and Part 2 of Schedule 3, and section 1326 so far as relating to that part of that schedule, into force by order.
The other provisions of the act came into force on 1 April 2009.[4]
The amendments, repeals and revocations contained in schedules 1 and 3 have the same extent as the provisions they amend, repeal or revoke. The other provisions of the act extend to England and Wales, Scotland and Northern Ireland.[5]
