http://www.legislation.gov.uk/ukpga/2009/4/section/991/2009-04-01
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
2024-04-08
Expert Participation
2009-04-01
Corporation Tax Act 2009
s. 1094(2A)-(2C)
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Sch. 3
para. 13(3)
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Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
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4(2)
6(4)
(5)
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s. 322(2A)(zb)
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s. 73(5)
Corporation Tax Act 2009
s. 1058B(5)(ea)
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Sch.
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s. 3(3)
Corporation Tax Act 2009
s. 934(1A)
(1B)
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Sch. 2
para. 12(2)
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para. 14(3)(b)
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s. 962(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(5)(b)
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s. 963(1A)
Finance (No. 2) Act 2023
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para. 12(7)(a)
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Corporation Tax Act 2009
s. 1138A
The Research and Development (Chapter 2 Relief) Regulations 2024
reg. 3
reg. 2
reg. 1(1)
Part 11Relief for particular employee share acquisition schemes
Chapter 1Share incentive plans
Deductions relating to payments used to acquire shares
991Another deduction to be allowed if all acquired shares are awarded
1
This section applies if—
a
a direction is made under section 990, and
b
at any time after the making of the direction the condition in subsection (2) is met.
2
The condition is that all the acquired shares are awarded under the plan.
3
A deduction is allowed to the paying company for the period of account in which the condition is first met.
4
The amount of the deduction is an amount equal to the payment mentioned in section 989(1)(a).