Corporation Tax Act 2009
| Act of Parliament | |
.svg.png) | |
| 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| Text of statute as originally enacted | |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 (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]
Provisions
The act consolidated legislation concerning corporation tax.[3]
The act includes a tax relief scheme, which requires an intention to broadcast to television.[4]
The act contains clauses enshrining reciprocity between corporation tax and employment tax.[5]
Commencement
Sections 1310, 1323, 1324, 1325(2) and (3) and 1328 to 1330 came into force on 26 March 2009.[6]
The other provisions of the act came into force on 1 April 2009.[7]
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.[8]
Notes
References
- John Walters. "Corporation Tax Act 2009". Current Law Statutes Annotated 2009. Sweet & Maxwell. Thomson Reuters. 2010. Volume 1. Chapter 4. pp 4-1 to 4-781.
- Halsbury's Statutes,
- ↑ See the title of the Act and paragraphs 5 and 6 of the explanatory notes to the act.
- ↑ Explanatory notes, paragraph 9 (and see paragraph 1 for their name)
- ↑ Craig, William (2013). Revenue Law Essentials (NED - New edition, 3 ed.). Edinburgh University Press. doi:10.3366/j.ctt1g0b50g.9. ISBN 978-1-84586-152-0.
- ↑ Mac Síthigh, Daithí (December 2014). "Principles for a second century of film legislation". Legal Studies. 34 (4): 609–630. doi:10.1111/lest.12032. ISSN 0261-3875.
- ↑ Mulley, Guy (2017). "The Shifting Sands of Uk Tax Law". The Cambridge Law Journal. 76 (3): 502–506. ISSN 0008-1973.
- ↑ The Corporation Tax Act 2009, section 1329(2)
- ↑ The Corporation Tax Act 2009, section 1329(1)
- ↑ The Corporation Tax Act 2009, section 1328
External links
- Text of the Corporation Tax Act 2009 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
- Text of the Corporation Tax Act 2009 as originally enacted or made within the United Kingdom, from legislation.gov.uk.
- Explanatory notes to the Corporation Tax Act 2009 prepared by the Tax Law Rewrite project at HMRC.