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

Section 89 of ICTA

3428.Section 89 of ICTA is not rewritten for corporation tax purposes. See the commentary on section 55 and Change 8 in Annex 1.