http://www.legislation.gov.uk/ukpga/2010/4/introduction
Corporation Tax Act 2010
An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.
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Statute Law Database
2024-05-20
Expert Participation
2024-01-04
Corporation Tax Act 2010
s. 986
Health and Social Care Act 2012
Sch. 14
para. 115
s. 179(5)(b)
s. 306(4)
Corporation Tax Act 2010
s. 814D(8)
Finance Act 2016
Sch. 1
para. 34
Corporation Tax Act 2010
Sch. 4
Finance Act 2011
Sch. 5
para. 4(2)(a)
Corporation Tax Act 2010
Sch. 4
Finance Act 2011
Sch. 5
para. 4(5)(a)
Corporation Tax Act 2010
Sch. 4
Finance Act 2011
Sch. 5
para. 4(6)(a)
Corporation Tax Act 2010
s. 658(1)(b)
Finance Act 2010
Sch. 6
para. 31
Sch. 6
para. 35
Corporation Tax Act 2010
s. 658(1)(d)
(e)
Finance Act 2010
Sch. 6
para. 31
Sch. 6
para. 35
Corporation Tax Act 2010
Pt. 14
Ch. 2E
The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024
reg. 2(2)(c)
reg. 1(2)-(5)
reg. 1(1)
Corporation Tax Act 2010
Pt. 22
Ch. 1
The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024
reg. 2(2)(c)
reg. 1(2)-(5)
reg. 1(1)
Corporation Tax Act 2010
s. 269DA(2)
Finance Act 2024
Sch. 1
para. 13(2)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357BJB(3)(a)(ii)
Finance Act 2024
Sch. 1
para. 13(3)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357BLB(7)(e)
Finance Act 2024
Sch. 1
para. 13(3)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357CG(4)(a)
Finance Act 2024
Sch. 1
para. 13(3)(c)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357P(1)(a)
(b)
Finance Act 2024
Sch. 1
para. 13(4)(a)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PA cross-heading
Finance Act 2024
Sch. 1
para. 13(4)(b)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PA heading
Finance Act 2024
Sch. 1
para. 13(4)(c)(i)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PA(1)(a)
Finance Act 2024
Sch. 1
para. 13(4)(c)(ii)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PD(2)(b)
Finance Act 2024
Sch. 1
para. 13(4)(d)(i)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PD(3)(b)
Finance Act 2024
Sch. 1
para. 13(4)(d)(i)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PD(4)(b)
Finance Act 2024
Sch. 1
para. 13(4)(d)(i)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PD(2A)
Finance Act 2024
Sch. 1
para. 13(4)(d)(ii)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PD(3A)
Finance Act 2024
Sch. 1
para. 13(4)(d)(ii)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PD(4A)
Finance Act 2024
Sch. 1
para. 13(4)(d)(ii)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357PD(6)
Finance Act 2024
Sch. 1
para. 13(4)(d)(iii)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 45A(3)(b)(ii)
Finance Act 2024
Sch. 2
para. 6(2)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357BJB(1)(da)
Finance Act 2024
Sch. 2
para. 6(3)(a)(i)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357BJB(7A)
Finance Act 2024
Sch. 2
para. 6(3)(a)(ii)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357CG(4)(aa)
Finance Act 2024
Sch. 2
para. 6(3)(b)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
Pt. 8B
Ch. 10A
Finance Act 2024
Sch. 2
para. 6(4)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 45A(3)(b)(ii)
Finance Act 2024
Sch. 2
para. 14(2)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 45B(1)(d)
Finance Act 2024
Sch. 2
para. 14(3)(a)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 45B(1) Case 2
Finance Act 2024
Sch. 2
para. 14(3)(b)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357BI(c)
Finance Act 2024
Sch. 2
para. 14(4)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357BI(d)
Finance Act 2024
Sch. 2
para. 14(4)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357BJB(1)(e)
Finance Act 2024
Sch. 2
para. 14(5)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357BJB(1)(f)
Finance Act 2024
Sch. 2
para. 14(5)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357BJB(8)
Finance Act 2024
Sch. 2
para. 14(5)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357BJB(9)
Finance Act 2024
Sch. 2
para. 14(5)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357CG(3)(c)
Finance Act 2024
Sch. 2
para. 14(6)(a)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357CG(3)(d)
Finance Act 2024
Sch. 2
para. 14(6)(a)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357CG(5A)
Finance Act 2024
Sch. 2
para. 14(6)(b)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357CG(6)
Finance Act 2024
Sch. 2
para. 14(6)(c)(i)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357CG(6)
Finance Act 2024
Sch. 2
para. 14(6)(c)(ii)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357
CHA
Finance Act 2024
Sch. 2
para. 14(7)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
Pt. 8B
Ch. 11-13
Finance Act 2024
Sch. 2
para. 14(8)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 528(4A)(ba)
Finance Act 2024
Sch. 7
para. 2
Corporation Tax Act 2010
s. 528(4A)(a)(i)
Finance Act 2024
Sch. 7
para. 4(2)(a)(i)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(4A)(a)(ii)
Finance Act 2024
Sch. 7
para. 4(2)(a)(ii)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(4A)(b)(i)
Finance Act 2024
Sch. 7
para. 4(2)(b)(i)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(4A)(b)(ii)
Finance Act 2024
Sch. 7
para. 4(2)(b)(ii)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(4A)(b)(ii)
Finance Act 2024
Sch. 7
para. 4(2)(b)(iii)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(4A)(c)
Finance Act 2024
Sch. 7
para. 4(2)(c)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(4A)(e)
Finance Act 2024
Sch. 7
para. 4(2)(d)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(4D)
Finance Act 2024
Sch. 7
para. 4(3)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5)(a)
Finance Act 2024
Sch. 7
para. 4(4)(a)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5)(b) and word
Finance Act 2024
Sch. 7
para. 4(4)(b)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5A)
Finance Act 2024
Sch. 7
para. 4(5)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5D)
Finance Act 2024
Sch. 7
para. 4(6)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528ZA(7)
Finance Act 2024
Sch. 7
para. 4(7)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528ZB heading
Finance Act 2024
Sch. 7
para. 4(8)(a)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528ZB(1)
Finance Act 2024
Sch. 7
para. 4(8)(b)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528ZB(5)
Finance Act 2024
Sch. 7
para. 4(8)(c)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528ZB(7)
Finance Act 2024
Sch. 7
para. 4(8)(d)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 606(2)(b)
Finance Act 2024
Sch. 7
para. 6(2)
Corporation Tax Act 2010
s. 606(2)(c)
Finance Act 2024
Sch. 7
para. 6(2)
Corporation Tax Act 2010
s. 606(5)
Finance Act 2024
Sch. 7
para. 6(3)
Corporation Tax Act 2010
s. 544(4A)
Finance Act 2024
Sch. 7
para. 7(5)
Corporation Tax Act 2010
s. 529(2A)
Finance Act 2024
Sch. 7
para. 8(a)(i)
Corporation Tax Act 2010
s. 529(2A)
Finance Act 2024
Sch. 7
para. 8(a)(ii)
Corporation Tax Act 2010
s. 529(2A)
Finance Act 2024
Sch. 7
para. 8(a)(iii)
Corporation Tax Act 2010
s. 529(2B)
Finance Act 2024
Sch. 7
para. 8(b)(i)
Corporation Tax Act 2010
s. 529(2B)(a)
(b)
Finance Act 2024
Sch. 7
para. 8(b)(ii)
Corporation Tax Act 2010
s. 535A(7A)
Finance Act 2024
Sch. 7
para. 9(2)
Corporation Tax Act 2010
s. 535A(8)
Finance Act 2024
Sch. 7
para. 9(3)
Corporation Tax Act 2010
s. 551(1)(a)
Finance Act 2024
Sch. 7
para. 10(1)
Corporation Tax Act 2010
s. 553 heading
Finance Act 2024
Sch. 7
para. 10(2)(a)
Corporation Tax Act 2010
s. 553(1)
Finance Act 2024
Sch. 7
para. 10(2)(b)
Corporation Tax Act 2010
s. 553(4A)
Finance Act 2024
Sch. 7
para. 10(2)(c)
Corporation Tax Act 2010
Sch. 1
para. 207
Non-Domestic Rating Act 2023
Sch.
para. 12
s. 19(2)(b)
Corporation Tax Act 2010
2010 c. 4
An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.
Annotations:
Modifications etc. (not altering text)
C2
Act applied (S.) (1.4.2015) by Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), s. 70(2), Sch. 7 para. 20 (with s. 69); S.S.I. 2015/108, art. 2
C3
Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by S.I. 2023/1399, regs. 1(2), 4)
Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))