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Corporation Tax Act 2009

Changes to legislation:

Corporation Tax Act 2009, Chapter 7 is up to date with all changes known to be in force on or before 06 August 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. Help about Changes to Legislation

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Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Chapter 7U.K.Relief for large companies: vaccine research etc

IntroductoryU.K.

F11085Overview of ChapterU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11086Meaning of “qualifying R&D activity”U.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

ReliefsU.K.

F11087Deduction in calculating profits of tradeU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11088Declaration about effect of reliefU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F21089SMEs: amount of deductionU.K.

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Textual Amendments

F2S. 1089 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 24

F31090Modification of section 1089 for larger SMEsU.K.

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Textual Amendments

F3S. 1090 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 24

F11091Amount of deductionU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F41092SMEs: deemed trading loss for pre-trading expenditureU.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F41093Modification of section 1092 for larger SMEsU.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F41094Relief only available to SME where company is going concernU.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

Deemed trading loss: further provisionU.K.

F41095Elections under section 1092U.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F41096Treatment of deemed trading loss under section 1092U.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

ThresholdU.K.

F51097R&D thresholdU.K.

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Textual Amendments

F5S. 1097 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 7(5)

Qualifying expenditureU.K.

F11098Meaning of “qualifying Chapter 7 expenditure”U.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F61099SMEs: qualifying expenditure “for” an accounting periodU.K.

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Textual Amendments

F6S. 1099 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F11100Qualifying expenditure “for” an accounting periodU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11101Qualifying expenditure on in-house direct R&DU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11102Qualifying expenditure on contracted out R&DU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

Tax credit: entitlement and paymentU.K.

F71103Entitlement to and payment of tax creditU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71104Meaning of “Chapter 7 surrenderable loss”U.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71105Amount of trading loss which is “unrelieved”U.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71106Tax credit only available where company is going concernU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

Amount of tax creditU.K.

F71107Amount of tax creditU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71108Total amount of company's PAYE and NIC liabilitiesU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

SupplementaryU.K.

F71109Payment of tax creditU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71110Tax credit payment not income of companyU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71111Restriction on losses carried forward where tax credit claimedU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

Tax avoidanceU.K.

F11112Artificially inflated claims for reliefU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

Yn ôl i’r brig

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