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Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 8A
Version Superseded: 29/04/1996
Alternative versions:
- 27/07/1993- Amendment
- 03/05/1994
Point in time - 29/04/1996- Amendment
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Point in time view as at 03/05/1994. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 8A is up to date with all changes known to be in force on or before 13 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F18A Resolutions to reduce corporation tax.U.K.
(1)In a case where—
(a)an Act of Parliament charges corporation tax for the financial year 1993 or a subsequent financial year,
(b)the House of Commons passes a resolution that the rate at which corporation tax for the financial year concerned is charged shall be a rate which is set out in the resolution and is lower than that fixed by the Act of Parliament, and
(c)the resolution is passed in the financial year concerned,
any assessment to corporation tax made in the prescribed period may be made in accordance with the resolution.
(2)Unless an Act of Parliament—
(a)is passed within the prescribed period, and
(b)contains a provision that the rate at which corporation tax for the financial year concerned is charged shall be the rate set out in the resolution passed under subsection (1) above,
any assessment made under that subsection in accordance with the resolution shall be subject to adjustment, whether by the making of a further assessment or otherwise.
(3)Subsection (4) below applies where an Act of Parliament fixes the small companies’ rate, and the fraction mentioned in section 13(2), for the financial year 1993 or a subsequent financial year.
(4)If the House of Commons passes a resolution in the financial year concerned that—
(a)the rate shall be a rate which is set out in the resolution and is lower than that fixed by the Act of Parliament,
(b)the fraction shall be a fraction which is set out in the resolution and is different from that fixed by the Act of Parliament, or
(c)the rate shall be as mentioned in paragraph (a) above and the fraction shall be as mentioned in paragraph (b) above,
any assessment to corporation tax made in the prescribed period may be made in accordance with the resolution.
(5)Unless an Act of Parliament—
(a)is passed within the prescribed period, and
(b)contains a provision to the same effect as the resolution passed under subsection (4) above,
any assessment made under that subsection in accordance with the resolution shall be subject to adjustment, whether by the making of a further assessment or otherwise.
(6)For the purposes of this section the prescribed period is the period of six months beginning with the day after that on which the resolution concerned is passed.]
Textual Amendments
F1S. 8A inserted (27.7.1993) by 1993 c. 34, s. 206(2)
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