Search Legislation

Corporation Tax Act 2010

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Corporation Tax Act 2010. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Commencement Orders yet to be applied to the Corporation Tax Act 2010

 Help about changes and effects
Close

Commencement Orders

This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.

Commencement Orders bringing legislation that affects this Act into force:

Part 2 E+W+S+N.I.Repeals and revocations having effect for corporation tax purposes only

ReferenceExtent of repeal or revocation
Finance Act 1982In Schedule 19, paragraph 10(7).
Income and Corporation Taxes Act 1988Section 24.
Section 493(1) to (6).
Section 495.
Section 496.
Section 502(1) and (2).
Sections 774A to 774G.
Sections 779 to 785.
Section 786.
Finance Act 1990Section 62(3).
Finance Act 1991Sections 62 to 65.
Finance (No. 2) Act 1992 (c. 48)Section 55.
Section 66.
Schedule 12.
Finance Act 1996In Schedule 21, paragraph 21.
Finance Act 1997In Schedule 12, paragraphs 1 to 7, 9 to 11, 13 to 17 and 20 to 30.
Petroleum Act 1998In Schedule 4, paragraph 25.
Finance Act 1998Section 152(3).

In Schedule 7—

(a)

in paragraph 1, the entries for provisions of sections 779, 780, 781, 782 and 785 of ICTA,

(b)

in paragraph 8, the words “and Schedule 12” to the end, and

(c)

paragraph 12.

Capital Allowances Act 2001In Schedule 2, paragraphs 42, 57, 73 and 98.
Finance Act 2002Section 103(4)(e).
Section 107.
Income Tax (Earnings and Pensions) Act 2003In Schedule 6, paragraphs 101 and 102.
Finance Act 2004Section 285(7).
In Schedule 37, paragraphs 10 and 11.
Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)In the Schedule, paragraphs 32 and 33.
Income Tax (Trading and Other Income) Act 2005In Schedule 1, paragraphs 192 to 194, 300, 314 to 320 and 494.
Finance Act 2005Section 48B(5)(b) and (c).
Section 54A.
Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229)Regulation 98.
Finance Act 2006Section 151.
In Schedule 6, paragraphs 6 and 8.
In Schedule 9, paragraphs 3 and 7.
In Schedule 18, paragraph 12(3)(b) and (7).
Income Tax Act 2007In Schedule 1, paragraphs 187 to 190.
Finance Act 2007In Schedule 5, paragraphs 3 to 7 and 17(4).
In Schedule 14, paragraph 9.
Finance Act 2008Section 104.
In Schedule 2, paragraph 69(3).
In Schedule 27, paragraph 21.
In Schedule 39, paragraph 27.
Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821)The whole Order.
Corporation Tax Act 2009 (c. 4)In Schedule 1, paragraphs 13(2)(a), 226 to 229, 232(2), (3)(b) and (d), 233, 234(3), (4)(a) and (c), 236, 241, 356, 389, 390, 447 and 448.
Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)In Schedule 1, paragraph 156(2).

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources