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Corporation Tax Act 2009

Section 1179: Other definitions

2998.This section provides definitions and is based on paragraph 31 of Schedule 22 to FA 2001.

2999.“National insurance contributions” is defined in section 1319.

3000.This Act does not rewrite paragraph 30 of Schedule 22 to FA 2001. This provision is no longer required, since the rule allowing the Commissioners for HMRC to deduct money for tax credits before paying their receipts into the Consolidated Fund is set out in sufficiently general terms in section 44 of CRCA (see subsections (1) and (3)(d) of that section). Paragraph 26 of Schedule 13 to FA 2002, which made similar provision to that made by paragraph 30 of Schedule 22 to FA 2001, was repealed by paragraph 96 of Schedule 4 to CRCA.

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