Corporation Tax Act 2009

The Corporation Tax Act 2009^[1]
Dates
Parliament of the United Kingdom
Long title	An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
Citation	2009 c 4
Royal Assent	26 March 2009
Status: Amended
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended

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."^[2] The Bill was the work of the Tax Law Rewrite Project team at HM Revenue and Customs.^[3]

Sections 1310, 1323, 1324, 1325(2) and (3) and 1328 to 1330 came into force on 26 March 2009.^[4]

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.^[5]

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.^[6]

References

Halsbury's Statutes,

↑ The citation of this Act by this short title is authorised by section 1330 of this Act.
↑ 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)
↑ 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

The Corporation Tax Act 2009, as amended from the National Archives.
The Corporation Tax Act 2009, as originally enacted from the National Archives.
Explanatory notes to the Corporation Tax Act 2009 prepared by the Tax Law Rewrite project at HMRC.

United Kingdom legislation

Pre-Parliamentary legislation	List of English statutes Charter of Liberties Magna Carta

Acts of Parliament by states preceding the Kingdom of Great Britain	Acts of the Parliament of England to 1483 1485–1601 1603–1641 Interregnum (1642–1660) 1660–1699 1700–1706 Acts of the Parliament of Scotland Acts of the Parliament of Ireland to 1700 1701–1800

Acts of Parliament of the Kingdom of Great Britain	1707–1719 1720–1739 1740–1759 1760–1779 1780–1800

Acts of Parliament of the United Kingdom of Great Britain and Ireland and the United Kingdom of Great Britain and Northern Ireland	1801–1819 1820–1839 1840–1859 1860–1879 1880–1899 1900–1919 1920–1939 1940–1959 1960–1979 1980–1999 2000 to date Halsbury's Statutes UK Statute Law Database Short titles

Church of England measures	List Church of England Assembly (Powers) Act 1919

Legislation of devolved institutions	Acts of the Scottish Parliament Acts and Measures of the National Assembly for Wales Acts of the Northern Ireland Assembly Acts of the Parliament of Northern Ireland Orders in Council for Northern Ireland

Orders-in-Council	Order in Council

Secondary legislation	United Kingdom Statutory Instruments Scottish Statutory Instruments Act of Sederunt, Act of Adjournal

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