http://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/103
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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2024-04-09
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2024-01-04
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s. 1094(2A)-(2C)
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6(4)
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s. 1138A
The Research and Development (Chapter 2 Relief) Regulations 2024
reg. 3
reg. 2
reg. 1(1)
SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
103
Omit section 337 (company beginning or ceasing to carry on trade).