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 101 of ICTA

3430.The Act does not cater for a company carrying on a profession. So this section is repealed. See Change 39 in Annex 1.