http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/36
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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Statute Law Database
2024-04-09
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2024-01-04
Corporation Tax Act 2009
s. 1094(2A)-(2C)
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para. 13(3)
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s. 1106(4A)-(4C)
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para. 14(3)
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Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
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4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
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s. 322(2A)(zb)
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s. 73(5)
Corporation Tax Act 2009
s. 1058B(5)(ea)
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s. 3(3)
Corporation Tax Act 2009
s. 934(1A)
(1B)
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para. 12(2)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 962(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(5)(b)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 962A(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(6)(b)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 963(1A)
Finance (No. 2) Act 2023
Sch. 2
para. 12(7)(a)
Sch. 2
para. 14(3)(b)
Corporation Tax Act 2009
s. 1138A
The Research and Development (Chapter 2 Relief) Regulations 2024
reg. 3
reg. 2
reg. 1(1)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 7Property income
Lease premiums: sums payable instead of rent
36
Section 219 does not apply in relation to a lease granted—
a
before 6 April 1963, or
b
pursuant to a contract entered into before 4 April 1963.