3.These notes begin with a brief overview of the measures contained within the Act. This is followed by an outline of the structure of the Act, its territorial extent and commentary on the Chapters of Part 8B inserted into Corporation Tax Act 2010 (CTA 2010) by the Act and the amendments to Capital Allowances Act 2001 (CAA 2001) made by Schedule 1 to the Act. The final part contains information about when the provisions in the Act come into force.
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.
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