Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Schedule 1: Minor and consequential amendments

Part 1: Income and Corporation Taxes Act 1988.The charge to corporation tax

Section 695 of ICTA

3444.This amendment repeals section 695 of ICTA. Subsection (6) has not been rewritten. See Change 100 in Annex 1.