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Corporation Tax Act 2009

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Explanatory Notes
Explanatory Notes
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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01/04/2009- Amendment

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There are currently no known outstanding effects for the Corporation Tax Act 2009, Paragraph 602.

This section has no associated Explanatory Notes

602U.K.In section 158(1)(d) (lease premiums etc: reduction of receipts) for “term” substitute “ terms ”.

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