http://www.legislation.gov.uk/ukpga/2010/4/part/25Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2024-06-20Expert Participation2024-05-15 Part 25Definitions for purposes of Act and final provisions<Emphasis>Definitions for the purposes of Act</Emphasis>Abbreviated references to Acts1174In this Act—CAA 2001” means the Capital Allowances Act 2001,CTA 2009” means the Corporation Tax Act 2009,“FA”, followed by a year, means the Finance Act of that year,“F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year,FISMA 2000” means the Financial Services and Markets Act 2000,ICTA” means the Income and Corporation Taxes Act 1988,ITA 2007” means the Income Tax Act 2007,ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003,ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005,TCGA 1992” means the Taxation of Chargeable Gains Act 1992,TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010, andTMA 1970” means the Taxes Management Act 1970.Claims and elections1175In this Act any reference to a claim or election is to a claim or election in writing.Meaning of “connected” persons and “control”11761Section 1122 (how to tell whether persons are connected) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).2Section 1124 (meaning of control in relation to a body corporate or partnership) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).<Emphasis>Final provisions</Emphasis>Minor and consequential amendments1177Schedule 1 (minor and consequential amendments) has effect.Power to make consequential provision11781The Treasury may by order make provision in consequence of this Act.2The power conferred by subsection (1) may not be exercised after 31 March 2013.3An order under this section may amend, repeal or revoke any provision made by or under an Act.4An order under this section may contain provision having retrospective effect.5An order under this section may contain incidental, supplemental, consequential and transitional provision and savings.6In subsection (3) “Act” includes an Act of the Scottish Parliament and Northern Ireland legislation.Power to undo changes11791The Treasury may by order make provision, in relation to a case in which the Treasury consider that a provision of this Act changes the effect of the law, for the purpose of returning the effect of the law to what it would have been if this Act had not been passed.2The power conferred by subsection (1) may not be exercised after 31 March 2013.3An order under this section may amend, repeal or revoke any provision made by or under—athis Act, orbany other Act.4An order under this section may contain provision having retrospective effect.5An order under this section may contain incidental, supplemental, consequential and transitional provision and savings.6In subsection (3)(b) “Act” includes an Act of the Scottish Parliament and Northern Ireland legislation.Transitional provisions and savings11801Schedule 2 (transitional provisions and savings) has effect.2The Treasury may by order make transitional or saving provision in connection with the coming into force of this Act.3An order under subsection (2) may contain provision having retrospective effect.4The following (which provide for negative resolution procedure in relation to Treasury orders under certain enactments) do not apply in relation to an order under subsection (2)—asection 828(3) of ICTA (orders under the Corporation Tax Acts before 1 April 2010),bsection 287(3) of TCGA 1992 (orders under enactments relating to the taxation of chargeable gains), andcsection 1014(4) of ITA 2007 (orders under the Income Tax Acts).Repeals and revocations11811Schedule 3 (repeals and revocations, including of spent enactments) has effect.2The repeals and revocations specified in Part 2 of Schedule 3 have effect for corporation tax purposes only.Index of defined expressions11821Schedule 4 (index of defined expressions that apply for the purposes of this Act) has effect.2That Schedule lists the places where some of the expressions used in this Act are defined or otherwise explained.Extent11831This Act extends to England and Wales, Scotland and Northern Ireland (but see subsection (2)).2An amendment, repeal or revocation contained in Schedule 1 or 3 has the same extent as the provision amended, repealed or revoked.Commencement11841This Act comes into force on 1 April 2010 and has effect—afor corporation tax purposes, for accounting periods ending on or after that day, andbfor income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years.2Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—asection 1178,bsection 1179,csection 1180(2) to (4),dsection 1183,ethis section, andfsection 1185.3Subsection (1) is subject to Schedule 2.4The reference in subsection (1)(a) to corporation tax includes amounts due or chargeable as if they were corporation tax.Short title1185This Act may be cited as the Corporation Tax Act 2010.S. 1180 wholly in force at 1.4.2010; s. 1180(2)-(4) in force at Royal Assent and s. 1180(1) in force at 1.4.2010 see s. 1184(1)(2)(c)
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</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1178/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1178/3" id="section-1178-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An order under this section may amend, repeal or revoke any provision made by or under an Act.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1178/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1178/4" id="section-1178-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>An order under this section may contain provision having retrospective effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1178/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1178/5" id="section-1178-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An order under this section may contain incidental, supplemental, consequential and transitional provision and savings.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1178/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1178/6" id="section-1178-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In subsection (3) “
<Term id="term-act">Act</Term>
” includes an Act of the Scottish Parliament and Northern Ireland legislation.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2010-03-03">
<Title>Power to undo changes</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179" id="section-1179">
<Pnumber PuncAfter="">1179</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179/1" id="section-1179-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Treasury may by order make provision, in relation to a case in which the Treasury consider that a provision of this Act changes the effect of the law, for the purpose of returning the effect of the law to what it would have been if this Act had not been passed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179/2" id="section-1179-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The power conferred by subsection (1) may not be exercised after 31 March 2013.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179/3" id="section-1179-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An order under this section may amend, repeal or revoke any provision made by or under—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179/3/a" id="section-1179-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>this Act, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179/3/b" id="section-1179-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any other Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179/4" id="section-1179-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>An order under this section may contain provision having retrospective effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179/5" id="section-1179-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An order under this section may contain incidental, supplemental, consequential and transitional provision and savings.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1179/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1179/6" id="section-1179-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In subsection (3)(b) “
<Term id="term-act">Act</Term>
” includes an Act of the Scottish Parliament and Northern Ireland legislation.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2010-03-03">
<Title>Transitional provisions and savings</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1180" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1180" id="section-1180">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c2028173"/>
1180
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1180/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1180/1" id="section-1180-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Schedule 2 (transitional provisions and savings) has effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1180/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1180/2" id="section-1180-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Treasury may by order make transitional or saving provision in connection with the coming into force of this Act.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1180/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1180/3" id="section-1180-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An order under subsection (2) may contain provision having retrospective effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1180/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1180/4" id="section-1180-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The following (which provide for negative resolution procedure in relation to Treasury orders under certain enactments) do not apply in relation to an order under subsection (2)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1180/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1180/4/a" id="section-1180-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>section 828(3) of ICTA (orders under the Corporation Tax Acts before 1 April 2010),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1180/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1180/4/b" id="section-1180-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 287(3) of TCGA 1992 (orders under enactments relating to the taxation of chargeable gains), and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1180/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1180/4/c" id="section-1180-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>section 1014(4) of ITA 2007 (orders under the Income Tax Acts).</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2010-04-01">
<Title>Repeals and revocations</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1181" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1181" id="section-1181">
<Pnumber PuncAfter="">1181</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1181/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1181/1" id="section-1181-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Schedule 3 (repeals and revocations, including of spent enactments) has effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1181/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1181/2" id="section-1181-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The repeals and revocations specified in Part 2 of Schedule 3 have effect for corporation tax purposes only.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2010-04-01">
<Title>Index of defined expressions</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1182" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1182" id="section-1182">
<Pnumber PuncAfter="">1182</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1182/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1182/1" id="section-1182-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Schedule 4 (index of defined expressions that apply for the purposes of this Act) has effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1182/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1182/2" id="section-1182-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>That Schedule lists the places where some of the expressions used in this Act are defined or otherwise explained.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2010-03-03">
<Title>Extent</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1183" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1183" id="section-1183">
<Pnumber PuncAfter="">1183</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1183/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1183/1" id="section-1183-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act extends to England and Wales, Scotland and Northern Ireland (but see subsection (2)).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1183/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1183/2" id="section-1183-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>An amendment, repeal or revocation contained in Schedule 1 or 3 has the same extent as the provision amended, repealed or revoked.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2010-03-03">
<Title>Commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184" id="section-1184">
<Pnumber PuncAfter="">1184</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1" id="section-1184-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act comes into force on 1 April 2010 and has effect—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1/a" id="section-1184-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for corporation tax purposes, for accounting periods ending on or after that day, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1/b" id="section-1184-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/2" id="section-1184-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/2/a" id="section-1184-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>section 1178,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/2/b" id="section-1184-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 1179,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/2/c" id="section-1184-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>section 1180(2) to (4),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/2/d" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/2/d" id="section-1184-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>section 1183,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/2/e" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/2/e" id="section-1184-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>this section, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/2/f" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/2/f" id="section-1184-2-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>section 1185.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/3" id="section-1184-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsection (1) is subject to Schedule 2.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1184/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/4" id="section-1184-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The reference in subsection (1)(a) to corporation tax includes amounts due or chargeable as if they were corporation tax.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2010-03-03">
<Title>Short title</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/1185" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1185" id="section-1185">
<Pnumber PuncAfter="">1185</Pnumber>
<P1para>
<Text>This Act may be cited as the Corporation Tax Act 2010.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c2028173" Type="I">
<Para>
<Text>S. 1180 wholly in force at 1.4.2010; s. 1180(2)-(4) in force at Royal Assent and s. 1180(1) in force at 1.4.2010 see s. 1184(1)(2)(c)</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>