Search Legislation

Corporation Tax Act 2009

Changes over time for: Cross Heading: Interpretation

 Help about opening options

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Corporation Tax Act 2009. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Part 21 Crossheading Interpretation:

  • S 1217N(3) modified by 2010 c. 4 s. 357UI (as inserted) by 2015 c. 21 s. 1

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

InterpretationU.K.

1312Abbreviated references to ActsU.K.

In this Act—

  • CAA 2001” means the Capital Allowances Act 2001 (c. 2),

  • [F1CTA 2010” means the Corporation Tax Act 2010,]

  • FA”, followed by a year, means the Finance Act of that year,

  • F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year,

  • FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8),

  • ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),

  • IHTA 1984” means the Inheritance Tax Act 1984 (c. 51),

  • ITA 2007” means the Income Tax Act 2007 (c. 3),

  • ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1),

  • ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5),

  • TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),

  • [F2TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010,]

  • TMA 1970” means the Taxes Management Act 1970 (c. 9), and

  • VATA 1994” means the Value Added Tax Act 1994 (c. 23).

Textual Amendments

F1Definition of “CTA 2010” in s. 1312 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 697 (with Sch. 2)

F2Definition of “TIOPA 2010” in s. 1312 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 330 (with Sch. 9 paras. 1-9, 22)

1313Activities in UK sector of continental shelfU.K.

(1)Any profits—

(a)from exploration or exploitation activities carried on in the UK sector of the continental shelf, or

(b)from exploration or exploitation rights,

are treated for corporation tax purposes as profits from activities or property in the United Kingdom.

(2)Any profits arising to a non-UK resident company—

(a)from exploration or exploitation activities, or

(b)from exploration or exploitation rights,

are treated for corporation tax purposes as profits of a trade carried on by the company in the United Kingdom through a permanent establishment in the United Kingdom.

(3)In this section—

  • exploration or exploitation activities” means activities carried on in connection with the exploration or exploitation of so much of the seabed and subsoil and their natural resources as is situated in the United Kingdom or the UK sector of the continental shelf,

  • exploration or exploitation rights” means rights to assets to be produced by exploration or exploitation activities or to interests in or to the benefit of such assets, and

  • the UK sector of the continental shelf” means the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964 (c. 29).

1314Meaning of “caravan”U.K.

(1)In this Act “caravan” means—

(a)a structure designed or adapted for human habitation which is capable of being moved by being towed or being transported on a motor vehicle or trailer, or

(b)a motor vehicle designed or adapted for human habitation,

but does not include railway rolling stock which is on rails forming part of a railway system or any tent.

(2)A structure composed of two sections—

(a)separately constructed, and

(b)designed to be assembled on a site by means of bolts, clamps or other devices,

is not prevented from being a caravan just because it cannot, when assembled, be lawfully moved on a highway (or, in Scotland or Northern Ireland, road) by being towed or being transported on a motor vehicle or trailer.

1315Claims and electionsU.K.

In this Act any reference to a claim or election is to a claim or election in writing.

1316Meaning of “connected” persons and “control”U.K.

(1)[F3Section 1122 of CTA 2010] (how to tell whether persons are connected) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

(2)[F4Section 1124 of CTA 2010] (meaning of control in relation to a body corporate) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

Textual Amendments

F3Words in s. 1316(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 698(2) (with Sch. 2)

F4Words in s. 1316(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 698(3) (with Sch. 2)

F51317Meaning of “farming” and related expressionsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5S. 1317 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 699, Sch. 3 Pt. 1 (with Sch. 2)

F61318Meaning of grossing upU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6S. 1318 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 700, Sch. 3 Pt. 1 (with Sch. 2)

1319Other definitionsU.K.

In this Act, except where the context otherwise requires—

  • F7...

  • F7...

  • credit union” means a society registered as a credit union under the Industrial and Provident Societies Act 1965 (c. 12) or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),

  • dividend ordinary rate” means the rate of income tax specified in section 8(1) of ITA 2007,

  • houseboat” means a boat or similar structure designed or adapted for use as a place of human habitation,

  • the Mergers Directive” means Council Directive [F82009/133/EC],

  • national insurance contributions” means any contributions under—

    (a)

    Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or

    (b)

    Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

  • F7...

  • normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,

  • F7...

  • SCE” means a European Cooperative Society within the meaning of Council Regulation (EC) No. 1435/2003 on the Statute for a European Cooperative Society,

  • SE” means a European public limited-liability company (or Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/2001 on the Statute for a European company,

  • [F9statutory insolvency arrangement” means—

    (a)

    a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, Schedule 4 or 5 to the Bankruptcy (Scotland) Act 1985 or the Insolvency (Northern Ireland) Order 1989,

    (b)

    a compromise or arrangement that has taken effect under Part 26 of the Companies Act 2006, or

    (c)

    an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom,]

  • F7...

  • F7...

  • F7...

Textual Amendments

F7Words in s. 1319 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(2), Sch. 3 Pt. 1 (with Sch. 2)

F9Words in s. 1319 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(3) (with Sch. 2)

1320Interpretation: ScotlandU.K.

F10(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)In the application of section 1284 (housing grants) and Part 1 of Schedule 2 (transitionals and savings: general provisions) to Scotland, “enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.

Textual Amendments

F10S. 1320(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 702, Sch. 3 Pt. 1 (with Sch. 2)

1321Interpretation: Northern IrelandU.K.

In the application of section 1284 (housing grants) and Part 1 of Schedule 2 (transitionals and savings: general provisions) to Northern Ireland, “enactment” includes an enactment comprised in, or in an instrument made under, Northern Ireland legislation.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

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
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. 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
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources