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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2010/4/section/804</dc:identifier><dc:title>Corporation Tax Act 2010</dc:title><dc:description>An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-02</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-01-15</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2010"/><ukm:Number Value="4"/><ukm:EnactmentDate Date="2010-03-03"/><ukm:ISBN Value="9780105404101"/><ukm:UnappliedEffects><ukm:UnappliedEffect Type="inserted" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/4" AffectingNumber="13" Notes="This amendment not applied to legislation.gov.uk. Sch. 6 para. 31 omitted (retrospective to 6.4.2010) by virtue of Finance Act 2012 (c. 14), s. 52(2) (3)" AffectingProvisions="Sch. 6 para. 31" EffectId="key-850ebc557496a8d25a591a9f6240da09" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/13" URI="http://www.legislation.gov.uk/id/effect/key-850ebc557496a8d25a591a9f6240da09" Modified="2023-10-10T08:58:22Z" AffectedProvisions="s. 658(1)(d)(e)" AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2017-01-05T17:15:23.786Z" AffectedExtent="E+W+S+N.I." AffectingYear="2010" RequiresApplied="false" Row="1489" AffectedNumber="4" AffectedYear="2010"><ukm:AffectedTitle>Corporation Tax Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-658-1-d" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/658/1/d" FoundRef="section-658">s. 658(1)(d)</ukm:Section><ukm:Section Ref="section-658-1-e" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/658/1/e" FoundRef="section-658">(e)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2010</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-31" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/31">para. 31</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-35" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/35">para. 35</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2010-04-06" Qualification="retrospective"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 357CHA" AffectingNumber="3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/4" AffectedYear="2010" AffectingYear="2024" RequiresApplied="true" AffectingProvisions="Sch. 2 para. 14(7)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-58611fa511ce0dce287c159f0a84319a" Modified="2024-10-29T07:48:20Z" Type="omitted" Row="326" EffectId="key-58611fa511ce0dce287c159f0a84319a"><ukm:AffectedTitle>Corporation Tax Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-357" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/357">s. 357</ukm:Section><ukm:Section Ref="section-357-chapter-A" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/357/chapter/A" FoundRef="section-357">CHA</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-14-7" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/14/7">para. 14(7)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/804/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/804/notes"/><ukm:Alternatives><ukm:Alternative Date="2010-03-15" URI="http://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpgaen_20100004_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
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