http://www.legislation.gov.uk/ukpga/2009/4/introduction/2018-03-15
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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Statute Law Database
2024-05-18
Expert Participation
2018-03-15
Corporation Tax Act 2009
s. 1319
Finance Act 2010
Sch. 6
para. 25(2)
Sch. 6
para. 34(2)
Corporation Tax Act 2009
Sch. 4
Finance Act 2010
Sch. 6
para. 25(3)
Sch. 6
para. 34(2)
Corporation Tax Act 2009
s. 1059(3)
Welfare Reform Act 2012
Sch. 14
Pt. 1
s. 150(3)
Corporation Tax Act 2009
s. 1059(5)
Welfare Reform Act 2012
Sch. 3
para. 28
s. 150(3)
Corporation Tax Act 2009
s. 1059(5)
Welfare Reform Act 2012
Sch. 14
Pt. 1
s. 150(3)
Corporation Tax Act 2009
s. 1085(5)(c)
Finance Act 2012
Sch. 3
para. 7(2)
Corporation Tax Act 2009
s. 1092(3)
Finance Act 2012
Sch. 3
para. 7(4)
Corporation Tax Act 2009
s. 1094(2)
Finance Act 2012
Sch. 3
para. 13(2)
Corporation Tax Act 2009
s. 1094(2A)-(2C)
Finance Act 2012
Sch. 3
para. 13(3)
Corporation Tax Act 2009
s. 1106(4)
Finance Act 2012
Sch. 3
para. 14(2)
Corporation Tax Act 2009
s. 1106(4A)-(4C)
Finance Act 2012
Sch. 3
para. 14(3)
Corporation Tax Act 2009
s. 1108(3)
Welfare Reform Act 2012
Sch. 14
Pt. 1
s. 150(3)
Corporation Tax Act 2009
s. 1108(5)
Welfare Reform Act 2012
Sch. 3
para. 29
s. 150(3)
Corporation Tax Act 2009
s. 1108(5)
Welfare Reform Act 2012
Sch. 14
Pt. 1
s. 150(3)
Corporation Tax Act 2009
s. 306(2)(e)
Corporation Tax Act 2009
Sch. 2
para. 71(1)(a)
Sch. 3
Pt. 2
Sch. 2
Pt. 1
2
s. 1329(3)
Corporation Tax Act 2009
s. 310(5)
Corporation Tax Act 2009
Sch. 2
para. 71(1)(b)
Sch. 3
Pt. 2
Sch. 2
Pt. 1
2
s. 1329(3)
Corporation Tax Act 2009
s. 328
Corporation Tax Act 2009
Sch. 2
para. 71(1)(c)
Sch. 3
Pt. 2
Sch. 2
Pt. 1
2
s. 1329(3)
Corporation Tax Act 2009
s. 384
Corporation Tax Act 2009
Sch. 2
para. 71(1)(d)
Sch. 3
Pt. 2
Sch. 2
Pt. 1
2
s. 1329(3)
Corporation Tax Act 2009
s. 450(6)
Corporation Tax Act 2009
Sch. 2
para. 71(1)(e)
Sch. 3
Pt. 2
Sch. 2
Pt. 1
2
s. 1329(3)
Corporation Tax Act 2009
s. 606
Corporation Tax Act 2009
Sch. 2
para. 99(1)(a)
Sch. 3
Pt. 2
Sch. 2
Pt. 1
2
s. 1329(3)
Corporation Tax Act 2009
s. 690(6)
Corporation Tax Act 2009
Sch. 2
para. 99(1)(b)
Sch. 3
Pt. 2
Sch. 2
Pt. 1
2
s. 1329(3)
Corporation Tax Act 2009
s. 1138A
The Research and Development (Chapter 2 Relief) Regulations 2024
reg. 3
reg. 2
reg. 1(1)
Corporation Tax Act 2009
Pt. 3
Ch. 6A
Finance Act 2024
Sch. 1
para. 2
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
Pt. 13 heading
Finance Act 2024
Sch. 1
para. 3
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1039
Finance Act 2024
Sch. 1
para. 4(2)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1040
Finance Act 2024
Sch. 1
para. 4(3)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1040A
Finance Act 2024
Sch. 1
para. 4(4)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
Pt. 13
Ch. 1A
Finance Act 2024
Sch. 1
para. 5
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
Pt. 13 Ch. 2 heading
Finance Act 2024
Sch. 1
para. 6(2)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1043
Finance Act 2024
Sch. 1
para. 6(3)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(1)
Finance Act 2024
Sch. 1
para. 6(4)(a)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(2A)
Finance Act 2024
Sch. 1
para. 6(4)(b)
Sch. 1
para. 18
20
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(5A)
(5B)
Finance Act 2024
Sch. 1
para. 6(4)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(6)
Finance Act 2024
Sch. 1
para. 6(4)(d)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(6)
Finance Act 2024
Sch. 1
para. 6(4)(d)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(7)
Finance Act 2024
Sch. 1
para. 6(4)(e)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(9)
Finance Act 2024
Sch. 1
para. 6(4)(f)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(1)
Finance Act 2024
Sch. 1
para. 6(5)(a)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(2A)
Finance Act 2024
Sch. 1
para. 6(5)(b)
Sch. 1
para. 18
20
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(4A)
Finance Act 2024
Sch. 1
para. 6(5)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(5)
Finance Act 2024
Sch. 1
para. 6(5)(d)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(5)
Finance Act 2024
Sch. 1
para. 6(5)(d)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(9)
Finance Act 2024
Sch. 1
para. 6(5)(e)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045ZA
Finance Act 2024
Sch. 1
para. 6(6)
Sch. 1
para. 18
21
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1046
Finance Act 2024
Sch. 1
para. 6(7)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1051
Finance Act 2024
Sch. 1
para. 6(8)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1052-1053A
Finance Act 2024
Sch. 1
para. 6(9)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1054(2)
Finance Act 2024
Sch. 1
para. 6(10)(a)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1054(2)
Finance Act 2024
Sch. 1
para. 6(10)(a)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1054(4)
Finance Act 2024
Sch. 1
para. 6(10)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1054(5)
Finance Act 2024
Sch. 1
para. 6(10)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1057
Finance Act 2024
Sch. 1
para. 6(11)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1058(1)(a)
Finance Act 2024
Sch. 1
para. 6(12)(a)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1058(1)(aa)
Finance Act 2024
Sch. 1
para. 6(12)(a)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1058(1A)-(1C)
Finance Act 2024
Sch. 1
para. 6(12)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1058(2)(b)
Finance Act 2024
Sch. 1
para. 6(12)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1058(2)(c)
Finance Act 2024
Sch. 1
para. 6(12)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1058(3)
Finance Act 2024
Sch. 1
para. 6(12)(d)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1058A-1058D
Finance Act 2024
Sch. 1
para. 6(13)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1060 heading
Finance Act 2024
Sch. 1
para. 6(14)(a)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1060(4)-(7)
Finance Act 2024
Sch. 1
para. 6(14)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1062A
Finance Act 2024
Sch. 1
para. 6(15)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
Pt. 13
Ch. 6
Finance Act 2024
Sch. 1
para. 7
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
Pt. 13
Ch. 8
Finance Act 2024
Sch. 1
para. 8
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1126B(3)
Finance Act 2024
Sch. 1
para. 9(2)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1128(9)
Finance Act 2024
Sch. 1
para. 9(3)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1129(3)
Finance Act 2024
Sch. 1
para. 9(4)(a)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1129(3)(d) and word
Finance Act 2024
Sch. 1
para. 9(4)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1131(2)
Finance Act 2024
Sch. 1
para. 9(5)(a)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1131(4)
Finance Act 2024
Sch. 1
para. 9(5)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1132A
Finance Act 2024
Sch. 1
para. 9(6)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1133 and cross-heading
Finance Act 2024
Sch. 1
para. 9(7)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134 heading
Finance Act 2024
Sch. 1
para. 9(8)(a)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(1)(a)
(b)
Finance Act 2024
Sch. 1
para. 9(8)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(1)(c)
Finance Act 2024
Sch. 1
para. 9(8)(c)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(1)(c)
Finance Act 2024
Sch. 1
para. 9(8)(c)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(2)
Finance Act 2024
Sch. 1
para. 9(8)(d)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(2)(b)
Finance Act 2024
Sch. 1
para. 9(8)(d)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(3)
Finance Act 2024
Sch. 1
para. 9(8)(e)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(3)(a)
Finance Act 2024
Sch. 1
para. 9(8)(e)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(3)(a)
Finance Act 2024
Sch. 1
para. 9(8)(e)(iii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(3)(e)
Finance Act 2024
Sch. 1
para. 9(8)(e)(iv)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(4)(a)
Finance Act 2024
Sch. 1
para. 9(8)(f)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(4)(b)
Finance Act 2024
Sch. 1
para. 9(8)(f)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(4)(b)
Finance Act 2024
Sch. 1
para. 9(8)(f)(iii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(5)
Finance Act 2024
Sch. 1
para. 9(8)(g)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(6)
Finance Act 2024
Sch. 1
para. 9(8)(h)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1135(1)
Finance Act 2024
Sch. 1
para. 9(9)(a)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1135(2)
Finance Act 2024
Sch. 1
para. 9(9)(b)(i)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1135(2)
Finance Act 2024
Sch. 1
para. 9(9)(b)(ii)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1135(4)
Finance Act 2024
Sch. 1
para. 9(9)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1136
Finance Act 2024
Sch. 1
para. 9(10)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1138
Finance Act 2024
Sch. 1
para. 9(11)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1138A
1138B
Finance Act 2024
Sch. 1
para. 9(12)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1140A
Finance Act 2024
Sch. 1
para. 9(13)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1142 heading
Finance Act 2024
Sch. 1
para. 9(14)(a)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1142(1)
Finance Act 2024
Sch. 1
para. 9(14)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 142(5)
(6)
Finance Act 2024
Sch. 1
para. 9(14)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1142B(a)
Finance Act 2024
Sch. 1
para. 9(15)
Sch. 1
para. 18
19
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1142C
Finance Act 2024
Sch. 1
para. 9(16)
Sch. 1
para. 17
18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1142D
Finance Act 2024
Sch. 1
para. 9(17)
Sch. 1
para. 18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1142E
Finance Act 2024
Sch. 1
para. 9(18)
Sch. 1
para. 18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1179DT(a)
Finance Act 2024
Sch. 1
para. 12(2)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1179FL(a)
Finance Act 2024
Sch. 1
para. 12(2)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1195(3A)(a)
Finance Act 2024
Sch. 1
para. 12(3)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1195(3A)(b)
Finance Act 2024
Sch. 1
para. 12(3)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1216C(4)(a)
Finance Act 2024
Sch. 1
para. 12(4)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1216C(4)(b)
Finance Act 2024
Sch. 1
para. 12(4)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1217C(4)(a)
Finance Act 2024
Sch. 1
para. 12(5)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1217C(4)(b)
Finance Act 2024
Sch. 1
para. 12(5)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1217JA(2)(a)
Finance Act 2024
Sch. 1
para. 12(6)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1217JA(2)(b)
Finance Act 2024
Sch. 1
para. 12(6)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1217RF(2)(za)
Finance Act 2024
Sch. 1
para. 12(7)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1218ZCG(2)(a)
Finance Act 2024
Sch. 1
para. 12(8)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1218ZCG(2)(b)
Finance Act 2024
Sch. 1
para. 12(8)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1310(4)(zzza)
Finance Act 2024
Sch. 1
para. 12(9)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1310(4)(zc)
Finance Act 2024
Sch. 1
para. 12(9)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 1
para. 12(10)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 1
para. 12(10)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1142B
Finance Act 2024
Sch. 1
para. 19
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045ZA(2)
(3)
Finance Act 2024
Sch. 1
para. 21(3)
(4)
Corporation Tax Act 2009
Pt. 14A
Finance Act 2024
Sch. 2
para. 1
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
s. 807A
Finance Act 2024
Sch. 2
para. 5(2)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
s. 1040ZA(A1)
Finance Act 2024
Sch. 2
para. 5(3)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 2
para. 5(4)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
Pt. 15-15B
Finance Act 2024
Sch. 2
para. 7
Sch. 2
para. 16(1)
17-25
Sch. 2
para. 16(2)
Corporation Tax Act 2009
s. 1040ZA(1)-(3)
Finance Act 2024
Sch. 2
para. 12(2)
Sch. 2
para. 16(2)
Corporation Tax Act 2009
s. 1310(4)(a)-(ej)
Finance Act 2024
Sch. 2
para. 12(3)
Sch. 2
para. 16(2)
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 2
para. 12(4)
Sch. 2
para. 16(2)
Corporation Tax Act 2009
s. 1217FA(2)
Finance Act 2024
Sch. 3
para. 2(2)(a)
Corporation Tax Act 2009
s. 1217FA(2)(a)
Finance Act 2024
Sch. 3
para. 2(2)(b)
Corporation Tax Act 2009
s. 1217FA(2)(bb)
Finance Act 2024
Sch. 3
para. 2(2)(c)
Corporation Tax Act 2009
s. 1217FA(3A)
Finance Act 2024
Sch. 3
para. 2(3)
Corporation Tax Act 2009
s. 1217GC(2)(a)
Finance Act 2024
Sch. 3
para. 3(1)
Corporation Tax Act 2009
s. 1217IC(3)
Finance Act 2024
Sch. 3
para. 4
Corporation Tax Act 2009
s. 1217GB heading
Finance Act 2024
Sch. 3
para. 5(1)(a)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217GB(1)
Finance Act 2024
Sch. 3
para. 5(1)(b)(i)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217GB(1)
Finance Act 2024
Sch. 3
para. 5(1)(b)(ii)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217GB(2)
Finance Act 2024
Sch. 3
para. 5(1)(c)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217GB(3)
Finance Act 2024
Sch. 3
para. 5(1)(d)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217GB(5)
Finance Act 2024
Sch. 3
para. 5(1)(e)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217G(1)(b)
Finance Act 2024
Sch. 3
para. 5(2)(a)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217N(2)
Finance Act 2024
Sch. 3
para. 5(2)(b)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217NA(1)
Finance Act 2024
Sch. 3
para. 5(2)(c)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217NA(2)
Finance Act 2024
Sch. 3
para. 5(2)(c)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217NA(3)
Finance Act 2024
Sch. 3
para. 5(2)(c)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217OB
Finance Act 2024
Sch. 3
para. 5(3)(a)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217OB
Finance Act 2024
Sch. 3
para. 5(3)(b)
Sch. 3
para. 11
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 3
para. 5(4)(a)
Sch. 3
para. 11
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 3
para. 5(4)(b)
Sch. 3
para. 11
Corporation Tax Act 2009
s. 1217J(2)
Finance Act 2024
Sch. 3
para. 6(1)
Sch. 3
para. 12
Corporation Tax Act 2009
s. 1217J(3)
Finance Act 2024
Sch. 3
para. 6(1)
Sch. 3
para. 12
Corporation Tax Act 2009
s. 1217JA(1)(b)
Finance Act 2024
Sch. 3
para. 7(2)
Corporation Tax Act 2009
s. 1217JA(3)-(10)
Finance Act 2024
Sch. 3
para. 7(3)
Corporation Tax Act 2009
s. 1217JA(2)(a)
Finance Act 2024
Sch. 3
para. 8(1)(a)
Corporation Tax Act 2009
s. 1217JA(2)(b)
Finance Act 2024
Sch. 3
para. 8(1)(b)
Corporation Tax Act 2009
s. 1217KB(4A)
Finance Act 2024
Sch. 3
para. 9
Corporation Tax Act 2009
s. 1217KD and cross-heading
Finance Act 2024
Sch. 3
para. 10(1)
Corporation Tax Act 2009
s. 1217QA(1)(a)
(b)
Finance Act 2024
Sch. 4
para. 2(1)
Corporation Tax Act 2009
s. 1217RC(3)(a)
Finance Act 2024
Sch. 4
para. 3(1)
Corporation Tax Act 2009
s. 1217QD(3)
Finance Act 2024
Sch. 4
para. 4
Corporation Tax Act 2009
s. 1217RB heading
Finance Act 2024
Sch. 4
para. 5(1)(a)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217RB(1)
Finance Act 2024
Sch. 4
para. 5(1)(b)(i)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217RB(1)
Finance Act 2024
Sch. 4
para. 5(1)(b)(ii)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217RB(2)
Finance Act 2024
Sch. 4
para. 5(1)(c)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217RB(3)
Finance Act 2024
Sch. 4
para. 5(1)(d)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217RB(5)
Finance Act 2024
Sch. 4
para. 5(1)(e)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217RA(2)(d)
Finance Act 2024
Sch. 4
para. 5(2)(a)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217RA(4)(d)
Finance Act 2024
Sch. 4
para. 5(2)(a)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217T(2)
Finance Act 2024
Sch. 4
para. 5(2)(b)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217TA(1)
Finance Act 2024
Sch. 4
para. 5(2)(c)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217TA(2)
Finance Act 2024
Sch. 4
para. 5(2)(c)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217TA(3)
Finance Act 2024
Sch. 4
para. 5(2)(c)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217U
Finance Act 2024
Sch. 4
para. 5(3)(a)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217U
Finance Act 2024
Sch. 4
para. 5(3)(b)
Sch. 4
para. 11
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 4
para. 5(4)(a)
Sch. 4
para. 11
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 4
para. 5(4)(b)
Sch. 4
para. 11
Corporation Tax Act 2009
s. 1217RE(2)
Finance Act 2024
Sch. 4
para. 6(1)
Sch. 4
para. 12
Corporation Tax Act 2009
s. 1217RE(3)
Finance Act 2024
Sch. 4
para. 6(1)
Sch. 4
para. 12
Corporation Tax Act 2009
s. 1217RF(1)(a)
Finance Act 2024
Sch. 4
para. 7(2)(a)
Corporation Tax Act 2009
s. 1217RF(1)(c) and word
Finance Act 2024
Sch. 4
para. 7(2)(b)
Corporation Tax Act 2009
s. 1217RF(3)-(10)
Finance Act 2024
Sch. 4
para. 7(3)
Corporation Tax Act 2009
s. 1217RF(2)
Finance Act 2024
Sch. 4
para. 8(1)(a)
Corporation Tax Act 2009
s. 1217RF(2)(za)
(zb)
Finance Act 2024
Sch. 4
para. 8(1)(b)
Corporation Tax Act 2009
s. 1217RI(4A)
Finance Act 2024
Sch. 4
para. 9
Corporation Tax Act 2009
s. 1217RKA and cross-heading
Finance Act 2024
Sch. 4
para. 10(1)
Corporation Tax Act 2009
s. 1218ZAA(4A)
Finance Act 2024
Sch. 5
para. 2(1)
Corporation Tax Act 2009
s. 1218ZCD(7)(a)
Finance Act 2024
Sch. 5
para. 3(1)
Corporation Tax Act 2009
s. 1218ZCC heading
Finance Act 2024
Sch. 5
para. 4(1)(a)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZCC(1)
Finance Act 2024
Sch. 5
para. 4(1)(b)(i)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZCC(1)
Finance Act 2024
Sch. 5
para. 4(1)(b)(ii)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZCC(2)
Finance Act 2024
Sch. 5
para. 4(1)(c)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZCC(3)
Finance Act 2024
Sch. 5
para. 4(1)(d)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZCC(5)
Finance Act 2024
Sch. 5
para. 4(1)(e)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZCA(5)
Finance Act 2024
Sch. 5
para. 4(2)(a)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZE(2)
Finance Act 2024
Sch. 5
para. 4(2)(b)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZEA(1)
Finance Act 2024
Sch. 5
para. 4(2)(c)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZEA(2)
Finance Act 2024
Sch. 5
para. 4(2)(c)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZEA(3)
Finance Act 2024
Sch. 5
para. 4(2)(c)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZFA
Finance Act 2024
Sch. 5
para. 4(3)(a)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZFA
Finance Act 2024
Sch. 5
para. 4(3)(b)
Sch. 5
para. 10
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 5
para. 4(4)(a)
Sch. 5
para. 10
Corporation Tax Act 2009
Sch. 4
Finance Act 2024
Sch. 5
para. 4(4)(b)
Sch. 5
para. 10
Corporation Tax Act 2009
s. 1218ZCF(2)
Finance Act 2024
Sch. 5
para. 5(1)
Sch. 5
para. 11
Corporation Tax Act 2009
s. 1218ZCF(3)
Finance Act 2024
Sch. 5
para. 5(1)
Sch. 5
para. 11
Corporation Tax Act 2009
s. 1218ZCG(1)(ba)
Finance Act 2024
Sch. 5
para. 6(2)
Corporation Tax Act 2009
s. 1218ZCG(2A)-(2H)
Finance Act 2024
Sch. 5
para. 6(3)
Corporation Tax Act 2009
s. 1218ZCG(2)
Finance Act 2024
Sch. 5
para. 7(1)
Corporation Tax Act 2009
s. 1218ZCJ(4A)
Finance Act 2024
Sch. 5
para. 8
Corporation Tax Act 2009
s. 1218ZCLA and cross-heading
Finance Act 2024
Sch. 5
para. 9(1)
Corporation Tax Act 2009
s. 419(6A)
Finance Act 2011
s. 29(2)
Corporation Tax Act 2009
Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
art. 2
Corporation Tax Act 2009
s. 61
Finance Act 2016
s. 80
Corporation Tax Act 2009
s. 322(2A)(zb)
Finance Act 2016
s. 73(5)
Corporation Tax Act 2009
s. 1273
Finance Act 2016
Sch. 10
para. 1
Corporation Tax Act 2009
s. 1058B(5)(ea)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 57
s. 3(3)
Corporation Tax Act 2009
s. 934(1A)
(1B)
Finance (No. 2) Act 2023
Sch. 2
para. 12(2)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 941(1)
Finance (No. 2) Act 2023
Sch. 2
para. 12(3)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 942(1)
Finance (No. 2) Act 2023
Sch. 2
para. 12(4)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 962(3)
Finance (No. 2) Act 2023
Sch. 2
para. 12(5)(a)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 962(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(5)(b)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 962A(3)
Finance (No. 2) Act 2023
Sch. 2
para. 12(6)(a)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 962A(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(6)(b)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 963(1A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(7)(a)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 963(2)
Finance (No. 2) Act 2023
Sch. 2
para. 12(7)(b)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 963(5)
Finance (No. 2) Act 2023
Sch. 2
para. 12(7)(c)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 323
Finance Act 2021
Sch. 7
para. 5
Corporation Tax Act 2009
2009 c. 4
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
Annotations:
Modifications etc. (not altering text)
C2
Act applied in part (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 853(3) (with Sch. 2)
C3
Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))
Act modified by S.I. 2006/964, reg. 95 (as amended (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 30)