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Corporation Tax Act 2010
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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):
- Pt. 8A inserted by 2012 c. 14 Sch. 2 para. 1(1)
- Pt. 21A inserted by 2010 c. 13 Sch. 16 para. 3
- Pt. 21B inserted by 2011 c. 11 Sch. 5 para. 2
- Pt. 21C inserted by 2011 c. 11 Sch. 3 para. 2
- s. 9A 9B inserted by 2011 c. 11 Sch. 7 para. 3
- s. 67A applied by 2001 c. 2 s. 250A(2) (as inserted) by 2011 c. 11 Sch. 14 para. 12(14)
- s. 67A inserted by 2011 c. 11 Sch. 14 para. 8(3)
- s. 67B and cross-heading inserted by 2012 c. 14 Sch. 16 para. 218
- s. 134A inserted by 2010 c. 33 Sch. 6 para. 5
- s. 146A 146B inserted by 2010 c. 33 Sch. 6 para. 9
- s. 155A 155B inserted by S.I. 2012/266 art. 13(1)
- s. 174A 174B inserted by S.I. 2012/266 art. 14(1)
- s. 210A inserted by 2010 c. 13 Sch. 7 para. 7
- s. 330A-330C inserted by 2012 c. 14 Sch. 21 para. 3
- s. 349A inserted by 2012 c. 14 Sch. 22 para. 15
- s. 355A-355C inserted by S.I. 2012/3153 art. 5
- s. 394A and cross-heading inserted by 2010 c. 13 Sch. 18 para. 5
- s. 394A(1) s. 394A renumbered as s. 394A(1) by 2012 c. 14 s. 24(5)(a)
- s. 394A(2) inserted by 2012 c. 14 s. 24(5)(b)
- s. 394ZA inserted by 2012 c. 14 s. 24(4)
- s. 398A-398G and cross-heading inserted by 2010 c. 13 Sch. 18 para. 6
- s. 398A(1)(a) words inserted by 2011 c. 11 s. 54(1)
- s. 398D(6)(6A) substituted for s. 398D(6) by 2012 c. 14 Sch. 20 para. 38
- s. 398G(2) omitted by 2011 c. 11 Sch. 6 para. 6(2)
- s. 398G(3)(4) substituted for s. 398G(3) by 2011 c. 11 Sch. 6 para. 6(3)
- s. 437A-437C inserted by 2011 c. 11 Sch. 6 para. 22
- s. 472A inserted by 2010 c. 13 Sch. 8 para. 1(2)
- s. 477A and cross-heading inserted by 2010 c. 13 Sch. 8 para. 7
- s. 477A(A1) inserted by 2012 c. 14 Sch. 15 para. 3(2)
- s. 477A(1) word inserted by 2012 c. 14 Sch. 15 para. 3(3)
- s. 491A and cross-heading inserted by 2012 c. 14 Sch. 15 para. 4
- s. 528A 528B inserted by 2012 c. 14 Sch. 4 para. 16
- s. 530A inserted by 2012 c. 14 Sch. 4 para. 23
- s. 554A inserted by 2010 c. 33 Sch. 4 para. 8
- s. 562A inserted by 2012 c. 14 Sch. 4 para. 9
- s. 562B 562C inserted by 2012 c. 14 Sch. 4 para. 18
- s. 573A inserted by 2012 c. 14 Sch. 4 para. 11
- s. 573B inserted by 2012 c. 14 Sch. 4 para. 20
- s. 599A applied by 2007 c. 3 s. 973(3B) (as inserted) by 2010 c. 33 Sch. 4 para. 2
- s. 599A inserted by 2010 c. 33 Sch. 4 para. 10
- s. 661A-661C inserted by 2010 c. 13 Sch. 6 para. 32
- s. 661D and cross-heading inserted by 2012 c. 14 Sch. 15 para. 6
- s. 665A and cross-heading inserted by 2012 c. 14 Sch. 15 para. 7
- s. 931H heading word substituted by 2010 c. 33 Sch. 3 para. 3(3)(a)
- s. 931H(1) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(b)(ii)
- s. 931H(1) words inserted by 2010 c. 33 Sch. 3 para. 3(3)(b)(i)
- s. 931H(2) words substituted by 2010 c. 33 Sch. 3 para. 3(3)(c)
- s. 931H(3) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(i)
- s. 931H(3) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(ii)
- s. 931H(4) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(i)
- s. 931H(4) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(ii)
- s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(i)
- s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(ii)
- s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(iii)
- s. 931RA and cross-heading inserted by 2010 c. 33 Sch. 3 para. 3(4)
- s. 938M(1) words substituted by 2012 c. 14 Sch. 20 para. 39(2)
- s. 938M(2) words substituted by 2012 c. 14 Sch. 20 para. 39(3)(a)
- s. 938M(2) words substituted by 2012 c. 14 Sch. 20 para. 39(3)(b)
- s. 939C(8) modified (temp.) by 2011 c. 11 Sch. 3 para. 31(b)
- s. 940A s. 938 renumbered as s. 940A by 2011 c. 11 Sch. 5 para. 3(1)(a)
- s. 940A(2) word substituted by 2011 c. 11 Sch. 5 para. 3(2)(a)
- s. 940A(3) word substituted by 2011 c. 11 Sch. 5 para. 3(2)(b)
- s. 940B s. 939 renumbered as s. 940B by 2011 c. 11 Sch. 5 para. 3(1)(b)
- s. 940C s. 940 renumbered as s. 940C by 2011 c. 11 Sch. 5 para. 3(1)(c)
- s. 1027A inserted by 2010 c. 33 Sch. 3 para. 1(3)
- s. 1030A 1030B and cross-heading inserted by S.I. 2012/266 art. 16(3)
Commencement Orders yet to be applied to the Corporation Tax Act 2010:
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:
- S.I. 2011/2977 art. 2 commences (2011 c. 11)
- S.I. 2012/628 art. 2-8 commences (2011 c. 20)
- S.I. 2012/887 art. 2 3 coming into force
- S.I. 2012/1662 art. 2(2)(b) commences (2011 c. 24)
586Notice for Part to apply: joint venture companyE+W+S+N.I.
This section has no associated Explanatory Notes
(1)The principal company of a group UK REIT may give notice that this Part is to apply (in accordance with this Chapter) in relation to property rental business carried on by a joint venture company.
(2)A company UK REIT may give notice that this Part is to apply (in accordance with this Chapter) in relation to property rental business carried on by a joint venture company.
(3)A company may give a notice under subsection (1) or (2) only if the 40% tests are met in relation to the joint venture company.
(4)The 40% tests are met in a case within subsection (1) if members of the group UK REIT are together beneficially entitled to—
(a)at least 40% of the profits available for distribution to equity holders in the joint venture company, and
(b)at least 40% of the assets of the joint venture company available to equity holders in the event of a winding up.
(5)The 40% tests are met in a case within subsection (2) if the company UK REIT is beneficially entitled to—
(a)at least 40% of the profits available for distribution to equity holders in the joint venture company, and
(b)at least 40% of the assets of the joint venture company available to equity holders in the event of a winding up.
(6)A notice under subsection (1) or (2)—
(a)must specify the joint venture company concerned,
(b)may be given only with the consent of that joint venture company,
(c)must specify a date from which this Part is to apply in relation to the property rental business, and
(d)must be given in writing to an officer of Revenue and Customs before the date specified under paragraph (c).
(7)A company giving a notice under subsection (1) or (2) may do so—
(a)at the same time as giving a notice under section 523 or 524 (as the case may be), or
(b)at any later time when the group or company (as the case may be) is a UK REIT.
(8)See section 588 for provision about the effect of a notice under this section.
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