http://www.legislation.gov.uk/ukpga/2009/4/schedule/1/part/2/crossheading/finance-act-1988-c-39
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
2024-05-18
Expert Participation
2024-01-04
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
Finance Act 1988 (c. 39)
330
The Finance Act 1988 is amended as follows.
331
Omit section 65 (commercial woodlands).
332
Omit section 66 (company residence).
333
Omit section 66A (residence of SE or SCE).
334
Omit section 73(2) to (4) (consideration for certain restrictive undertakings).
335
Omit Schedule 6 (commercial woodlands).
336
Omit Schedule 7 (exceptions to the rule in section 66(1)).
337
In paragraph 3 of Schedule 12 (building societies: change of status)—
a
omit sub-paragraph (1), and
b
in sub-paragraph (2) for “those Acts” substitute “
the Capital Allowances Act 2001
”
.