http://www.legislation.gov.uk/ukpga/2009/4/section/1152/2012-07-17
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)
Part 14Remediation of contaminated F1or derelict land
Annotations:
Amendments (Textual)
Chapter 3Land remediation tax credit
Entitlement and payment
1152Meaning of “qualifying land remediation loss”
1
For the purposes of this Chapter a company has a “qualifying land remediation loss” in an accounting period if in the period—
a
it obtains an additional deduction under section 1149 in calculating the profits of a UK property business or a trade, and
b
it makes a UK property business loss in the business or a trading loss in the trade.
2
The amount of the qualifying land remediation loss is—
a
so much of the UK property business loss or trading loss as is unrelieved (see section 1153), or
b
if less, 150% of the qualifying land remediation expenditure in respect of which the relief was obtained.
Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2