http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/44/2023-04-01
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
text
text/xml
en
Statute Law Database
2024-06-02
Expert Participation
2023-04-01
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. 1179DJA
Finance (No. 2) Act 2024
s. 14(2)
Corporation Tax Act 2009
s. 1179DR(1)
Finance (No. 2) Act 2024
s. 14(4)(a)
Corporation Tax Act 2009
s. 1179DR(2)
Finance (No. 2) Act 2024
s. 14(4)(b)
Corporation Tax Act 2009
s. 1179DV(5A)
Finance (No. 2) Act 2024
s. 14(5)(c)
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)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 7Property income
Lease premiums: rules for determining effective duration of lease
44
The amendments made by paragraph 626 of Schedule 1 (amendments of section 303 of ITTOIA 2005, which provides rules for determining the effective duration of a lease) do not have effect in relation to leases granted before 1 April 2009.