- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2014)
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Corporation Tax Act 2010
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Changes over time for: Chapter 1
Version Superseded: 16/11/2017
Alternative versions:
- 01/04/2010- Amendment
- 17/07/2013- Amendment
- 17/07/2014
Point in time - 16/11/2017- Amendment
Status:
Point in time view as at 17/07/2014.
Changes to legislation:
Corporation Tax Act 2010, Chapter 1 is up to date with all changes known to be in force on or before 23 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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Chapter 1U.K.Introduction
672Overview of PartU.K.
(1)Chapter 2 restricts relief for trading losses in some cases where there is a change in the ownership of a company.
(2)Chapters 3 and 4 restrict relief in some cases where there is a change in the ownership of a company with investment business.
(3)Chapter 5 restricts relief for property losses in some cases where there is a change in the ownership of a company without investment business.
[F1(3A)Chapter 5A restricts relief for certain non-trading deficits and losses where there is a change of ownership of a shell company.]
(4)Chapter 6 enables unpaid corporation tax to be recovered from a linked person in some cases where there is a change in the ownership of a company.
(5)Chapter 8 contains supplementary provision.
(6)See also Chapter 7 of Part 22 (recovery of unpaid corporation tax due from non-UK resident company).
(7)For the meaning of—
(a)“change in the ownership of a company”, see Chapter 7,
(b)“company with investment business”, see section 729, F2...
[F3(ba)shell company”, see section 705A, and]
(c)“linked” person, see section 706.
Textual Amendments
F1S. 672(3A) inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 1(2)(a)
F2Word in s. 672(7)(b) omitted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 13 para. 1(2)(b)
F3S. 672(7)(ba) inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 1(2)(b)
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