Search Legislation

Advanced Search

Corporation Tax Act 2009

Overview

3298.This Part contains a number of generally applicable rules. They apply to all income charged to corporation tax.

3299.The rules are included here to save repetition at numerous points in the Act. Some of the rules apply mainly to trading and property income within Parts 3 and 4 of this Act. The approach for income tax in ITTOIA is to put one version of the rule in the trading income Part, with another version of the rule in the general provisions Part. But for corporation tax the rules apply also to expenses of management (see Part 16 of this Act) and expenses of insurance companies (see section 76 of ICTA).

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources