http://www.legislation.gov.uk/ukpga/2009/4/section/289/enacted
Corporation Tax Act 2009
Corporation tax
Tax
Mineral extraction, mining, quarrying
Income tax
Redundancy
King's Printer of Acts of Parliament
2021-08-04
Corporation Tax Act 2009
s. 1094(2A)-(2C)
Finance Act 2012
Sch. 3
para. 13(3)
Corporation Tax Act 2009
s. 1106(4A)-(4C)
Finance Act 2012
Sch. 3
para. 14(3)
Corporation Tax Act 2009
s. 1138A
The Research and Development (Chapter 2 Relief) Regulations 2024
reg. 3
reg. 2
reg. 1(1)
Corporation Tax Act 2009
Pt. 13
Ch. 1A
Finance Act 2024
Sch. 1
para. 5
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(2A)
Finance Act 2024
Sch. 1
para. 6(4)(b)
Sch. 1
para. 18
20
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1044(5A)
(5B)
Finance Act 2024
Sch. 1
para. 6(4)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(2A)
Finance Act 2024
Sch. 1
para. 6(5)(b)
Sch. 1
para. 18
20
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045(4A)
Finance Act 2024
Sch. 1
para. 6(5)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045ZA
Finance Act 2024
Sch. 1
para. 6(6)
Sch. 1
para. 18
21
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1052-1053A
Finance Act 2024
Sch. 1
para. 6(9)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1062A
Finance Act 2024
Sch. 1
para. 6(15)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1129(3)(d) and word
Finance Act 2024
Sch. 1
para. 9(4)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1131(4)
Finance Act 2024
Sch. 1
para. 9(5)(b)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1132A
Finance Act 2024
Sch. 1
para. 9(6)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1134(3)(e)
Finance Act 2024
Sch. 1
para. 9(8)(e)(iv)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1138A
1138B
Finance Act 2024
Sch. 1
para. 9(12)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1140A
Finance Act 2024
Sch. 1
para. 9(13)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 142(5)
(6)
Finance Act 2024
Sch. 1
para. 9(14)(c)
Sch. 1
para. 18
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1142C
Finance Act 2024
Sch. 1
para. 9(16)
Sch. 1
para. 17
18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1142D
Finance Act 2024
Sch. 1
para. 9(17)
Sch. 1
para. 18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1142E
Finance Act 2024
Sch. 1
para. 9(18)
Sch. 1
para. 18
Sch. 1
para. 16
Corporation Tax Act 2009
s. 1179DT(a)
Finance Act 2024
Sch. 1
para. 12(2)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1179FL(a)
Finance Act 2024
Sch. 1
para. 12(2)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1217RF(2)(za)
Finance Act 2024
Sch. 1
para. 12(7)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1310(4)(zc)
Finance Act 2024
Sch. 1
para. 12(9)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2009
s. 1045ZA(2)
(3)
Finance Act 2024
Sch. 1
para. 21(3)
(4)
Corporation Tax Act 2009
Pt. 14A
Finance Act 2024
Sch. 2
para. 1
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
s. 807A
Finance Act 2024
Sch. 2
para. 5(2)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
s. 1040ZA(A1)
Finance Act 2024
Sch. 2
para. 5(3)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2009
s. 1217FA(2)(bb)
Finance Act 2024
Sch. 3
para. 2(2)(c)
Corporation Tax Act 2009
s. 1217JA(3)-(10)
Finance Act 2024
Sch. 3
para. 7(3)
Corporation Tax Act 2009
s. 1217KB(4A)
Finance Act 2024
Sch. 3
para. 9
Corporation Tax Act 2009
s. 1217KD and cross-heading
Finance Act 2024
Sch. 3
para. 10(1)
Corporation Tax Act 2009
s. 1217QA(1)(a)
(b)
Finance Act 2024
Sch. 4
para. 2(1)
Corporation Tax Act 2009
s. 1217RF(1)(c) and word
Finance Act 2024
Sch. 4
para. 7(2)(b)
Corporation Tax Act 2009
s. 1217RF(3)-(10)
Finance Act 2024
Sch. 4
para. 7(3)
Corporation Tax Act 2009
s. 1217RF(2)(za)
(zb)
Finance Act 2024
Sch. 4
para. 8(1)(b)
Corporation Tax Act 2009
s. 1217RI(4A)
Finance Act 2024
Sch. 4
para. 9
Corporation Tax Act 2009
s. 1217RKA and cross-heading
Finance Act 2024
Sch. 4
para. 10(1)
Corporation Tax Act 2009
s. 1218ZAA(4A)
Finance Act 2024
Sch. 5
para. 2(1)
Corporation Tax Act 2009
s. 1218ZCG(1)(ba)
Finance Act 2024
Sch. 5
para. 6(2)
Corporation Tax Act 2009
s. 1218ZCG(2A)-(2H)
Finance Act 2024
Sch. 5
para. 6(3)
Corporation Tax Act 2009
s. 1218ZCJ(4A)
Finance Act 2024
Sch. 5
para. 8
Corporation Tax Act 2009
s. 1218ZCLA and cross-heading
Finance Act 2024
Sch. 5
para. 9(1)
Corporation Tax Act 2009
Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
art. 2
Corporation Tax Act 2009
s. 322(2A)(zb)
Finance Act 2016
s. 73(5)
Corporation Tax Act 2009
s. 1058B(5)(ea)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 57
s. 3(3)
Corporation Tax Act 2009
s. 934(1A)
(1B)
Finance (No. 2) Act 2023
Sch. 2
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)
Part 4Property income
Chapter 10Supplementary
Other supplementary provisions
289Effect of company starting or ceasing to be within charge to corporation tax
1
This section applies if a company starts or ceases to be within the charge to corporation tax in respect of a property business.
2
The company is treated for the purposes of this Part—
a
as starting to carry on the business when it starts to be within the charge, or
b
as ceasing to carry on the business when it ceases to be within the charge.