Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Schedule 1: Minor and consequential amendments

Part 1: Income and Corporation Taxes Act 1988.The charge to corporation tax

Sections 586 and 587 of ICTA

3443.These amendments repeal sections 586 and 587 of ICTA. See Change 99 in Annex 1.