http://www.legislation.gov.uk/ukpga/2009/4/section/1256Corporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-18Expert Participation2026-04-01
Corporation Tax Act 2009s. 1094(2A)-(2C)Finance Act 2012Sch. 3 para. 13(3)Corporation Tax Act 2009s. 1106(4A)-(4C)Finance Act 2012Sch. 3 para. 14(3)Corporation Tax Act 2009s. 322(2A)(zb)Finance Act 2016s. 73(5)Corporation Tax Act 2009s. 145(6)(e) and wordPlanning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 400(b)Sch. 5 Pt. 1s. 5(2)Corporation Tax Act 2009s. 1058B(5)(ea)Neonatal Care (Leave and Pay) Act 2023Sch. para. 57s. 3(3)reg. 2
Part 17Partnerships<Emphasis>Introduction</Emphasis>Overview of Part12561This Part contains some special rules about partnerships.2For restrictions that in some circumstances affect relief for losses, and certain other reliefs, for a company that is a member of a partnership see Chapter 3 of Part 22 of CTA 2010 (transfer of relief within partnerships).Words in s. 1256(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 690 (with Sch. 2)Pt. 17 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 291