http://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/588/2012-07-17
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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Statute Law Database
2024-05-20
Expert Participation
2012-07-17
Corporation Tax Act 2009
s. 1094(2A)-(2C)
Finance Act 2012
Sch. 3
para. 13(3)
Corporation Tax Act 2009
s. 1106(4A)-(4C)
Finance Act 2012
Sch. 3
para. 14(3)
Corporation Tax Act 2009
s. 1138A
The Research and Development (Chapter 2 Relief) Regulations 2024
reg. 3
reg. 2
reg. 1(1)
Corporation Tax Act 2009
Pt. 13
Ch. 1A
Finance Act 2024
Sch. 1
para. 5
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(2A)
Finance Act 2024
Sch. 1
para. 6(4)(b)
Sch. 1
para. 18
20
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(5A)
(5B)
Finance Act 2024
Sch. 1
para. 6(4)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(2A)
Finance Act 2024
Sch. 1
para. 6(5)(b)
Sch. 1
para. 18
20
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(4A)
Finance Act 2024
Sch. 1
para. 6(5)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045ZA
Finance Act 2024
Sch. 1
para. 6(6)
Sch. 1
para. 18
21
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1052-1053A
Finance Act 2024
Sch. 1
para. 6(9)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1062A
Finance Act 2024
Sch. 1
para. 6(15)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1129(3)(d) and word
Finance Act 2024
Sch. 1
para. 9(4)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1131(4)
Finance Act 2024
Sch. 1
para. 9(5)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1132A
Finance Act 2024
Sch. 1
para. 9(6)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(3)(e)
Finance Act 2024
Sch. 1
para. 9(8)(e)(iv)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1138A
1138B
Finance Act 2024
Sch. 1
para. 9(12)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1140A
Finance Act 2024
Sch. 1
para. 9(13)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 142(5)
(6)
Finance Act 2024
Sch. 1
para. 9(14)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1142C
Finance Act 2024
Sch. 1
para. 9(16)
Sch. 1
para. 17
18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1142D
Finance Act 2024
Sch. 1
para. 9(17)
Sch. 1
para. 18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1142E
Finance Act 2024
Sch. 1
para. 9(18)
Sch. 1
para. 18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1179DT(a)
Finance Act 2024
Sch. 1
para. 12(2)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1179FL(a)
Finance Act 2024
Sch. 1
para. 12(2)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1217RF(2)(za)
Finance Act 2024
Sch. 1
para. 12(7)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1310(4)(zc)
Finance Act 2024
Sch. 1
para. 12(9)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045ZA(2)
(3)
Finance Act 2024
Sch. 1
para. 21(3)
(4)
Corporation Tax Act 2009
Pt. 14A
Finance Act 2024
Sch. 2
para. 1
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
s. 807A
Finance Act 2024
Sch. 2
para. 5(2)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
s. 1040ZA(A1)
Finance Act 2024
Sch. 2
para. 5(3)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
s. 1217FA(2)(bb)
Finance Act 2024
Sch. 3
para. 2(2)(c)
Corporation Tax Act 2009
s. 1217JA(3)-(10)
Finance Act 2024
Sch. 3
para. 7(3)
Corporation Tax Act 2009
s. 1217KB(4A)
Finance Act 2024
Sch. 3
para. 9
Corporation Tax Act 2009
s. 1217KD and cross-heading
Finance Act 2024
Sch. 3
para. 10(1)
Corporation Tax Act 2009
s. 1217QA(1)(a)
(b)
Finance Act 2024
Sch. 4
para. 2(1)
Corporation Tax Act 2009
s. 1217RF(1)(c) and word
Finance Act 2024
Sch. 4
para. 7(2)(b)
Corporation Tax Act 2009
s. 1217RF(3)-(10)
Finance Act 2024
Sch. 4
para. 7(3)
Corporation Tax Act 2009
s. 1217RF(2)(za)
(zb)
Finance Act 2024
Sch. 4
para. 8(1)(b)
Corporation Tax Act 2009
s. 1217RI(4A)
Finance Act 2024
Sch. 4
para. 9
Corporation Tax Act 2009
s. 1217RKA and cross-heading
Finance Act 2024
Sch. 4
para. 10(1)
Corporation Tax Act 2009
s. 1218ZAA(4A)
Finance Act 2024
Sch. 5
para. 2(1)
Corporation Tax Act 2009
s. 1218ZCG(1)(ba)
Finance Act 2024
Sch. 5
para. 6(2)
Corporation Tax Act 2009
s. 1218ZCG(2A)-(2H)
Finance Act 2024
Sch. 5
para. 6(3)
Corporation Tax Act 2009
s. 1218ZCJ(4A)
Finance Act 2024
Sch. 5
para. 8
Corporation Tax Act 2009
s. 1218ZCLA and cross-heading
Finance Act 2024
Sch. 5
para. 9(1)
Corporation Tax Act 2009
Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
art. 2
Corporation Tax Act 2009
s. 322(2A)(zb)
Finance Act 2016
s. 73(5)
Corporation Tax Act 2009
s. 1058B(5)(ea)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 57
s. 3(3)
Corporation Tax Act 2009
s. 934(1A)
(1B)
Finance (No. 2) Act 2023
Sch. 2
para. 12(2)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 962(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(5)(b)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 962A(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(6)(b)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 963(1A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(7)(a)
Sch. 2
para. 14(3)(b)
SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
588
In section 22(2)(b)
(payments for wayleaves) for “would otherwise be brought into account in calculating the profits” substitute “
incurred by the trader in respect of the wayleave would otherwise be brought into account in calculating profits
”
.