The Corporation Tax Act 2009 (c. 4) is an act of the Parliament of the United Kingdom. It restated certain legislation relating to corporation tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice."See the title of the Act and paragraphs 5 and 6 of the explanatory notes to the act. The bill was the work of the Tax Law Rewrite Project team at HM Revenue and Customs.Explanatory notes, paragraph 9 (and see paragraph 1 for their name)
Provisions The act consolidated legislation concerning corporation tax.
The act includes a tax relief scheme, which requires an intention to broadcast to television.
The act contains clauses enshrining reciprocity between corporation tax and employment tax.
Commencement Sections 1310, 1323, 1324, 1325(2) and (3) and 1328 to 1330 came into force on 26 March 2009.The Corporation Tax Act 2009, section 1329(2)
The other provisions of the act came into force on 1 April 2009.The Corporation Tax Act 2009, section 1329(1)
The amendments, repeals and revocations contained in schedules 1 and 3 have the same extent as the provisions they amend, repeal or revoke. The other provisions of the act extend to England and Wales, Scotland and Northern Ireland.The Corporation Tax Act 2009, section 1328
Notes
References John Walters. "Corporation Tax Act 2009". Current Law Statutes Annotated 2009. Sweet & Maxwell. Thomson Reuters. 2010. Volume 1. Chapter 4. pp 4-1 to 4-781. Halsbury's Statutes,
External links
Explanatory notes to the Corporation Tax Act 2009 prepared by the Tax Law Rewrite project at HMRC.