Search Legislation

Corporation Tax Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Section 1173

 Help about opening options

Changes to legislation:

Corporation Tax Act 2010, Section 1173 is up to date with all changes known to be in force on or before 18 November 2019. There are changes that may be brought into force at a future date. Changes that have been made 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.

View outstanding changes

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

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

1173Miscellaneous chargesU.K.

This section has no associated Explanatory Notes

(1)In the Corporation Tax Acts references to any provision to which this section applies are references to any provision listed in the following table, so far as the provision relates to corporation tax (but subject to any applicable limitation in subsection (3)).

(2)This is the table—

PART 1
Provisions of CTA 2009Description
Chapter 15 of Part 3Post-cessation receipts: trades
Chapter 7 of Part 4Rent receivable in connection with a UK section 39(4) concern
Chapter 8 of Part 4Rent receivable for UK electric-line wayleaves
Chapter 9 of Part 4Post-cessation receipts: UK property businesses
Section 752Non-trading gains on intangible fixed assets
Section 908Profits from disposals of know-how
Section 912Profits from sales of patent rights
Section 965(4)Adjustments after the administration period
Chapter 8 of Part 10Income not otherwise charged
Section 986(4), so far as it relates to an amount treated as received under section 998(3)Withdrawal of deductions if approval for share incentive plan withdrawn: non-trading cases
F1. . .F1. . .
Section 1229Management expenses: claw back of relief
Section 1252Industrial development grants: companies with investment business
Section 1253Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits
Section 1254Repayments under FISMA 2000
Section 1277(4)Withdrawal of relief for unremittable foreign income after source ceases
PART 2
Provisions of this ActDescription
Section 538(3)Real estate investment trusts: entry charge
Section 636(1)Banks etc in compulsory liquidation
Section 779(2)Loan or credit transactions
F2. . .F2. . .
Section 851(8)Sale and lease-back: taxation of consideration
Section 874(1)Leased assets: capital sums
Section 1086(2)Chargeable payments connected with exempt distributions
PART 3
Other provisionsDescription
Section 56(2) of ICTATransactions in deposits
F3. . .F3. . .
F4. . .F4. . .
Section 571(1) of ICTACancellation of tax certificates
Section 774(1) of ICTATransactions between dealing company and associated company
F5. . .F5. . .
F6. . .F6. . .
Section 256(2) of CAA 2001Life assurance business: capital allowances
Section 254(2) of TIOPA 2010Tax arbitrage: calculation or recalculation of income etc following receipt notice
Regulation 18(4) of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)Offshore income gains

(3)The reference in Part 1 of the above table to Chapter 8 of Part 10 of CTA 2009 does not include that Chapter so far as relating to income which arises from a source outside the United Kingdom.

Textual Amendments

F1Words in s. 1173(2) omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 24(3)

F2Words in s. 1173(2) table omitted (with effect in accordance with s. 81 of the amending Act and and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)) by virtue of Finance Act 2016 (c. 24), s. 77(5)

F3S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(a)

F4S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(b)

F5S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(c)

F6S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(d)

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 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 The Whole Act without Schedules as a PDF

The Whole Act without Schedules 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 enacted version 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

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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