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Corporation Tax Act 2009
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Corporation Tax Act 2009, Section 1329 is up to date with all changes known to be in force on or before 25 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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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 322(2A)(zb) inserted by 2016 c. 24 s. 73(5)
- s. 1058B(5)(ea) inserted by 2023 c. 20 Sch. para. 57
- s. 1094(2A)-(2C) inserted by 2012 c. 14 Sch. 3 para. 13(3)
- s. 1106(4A)-(4C) inserted by 2012 c. 14 Sch. 3 para. 14(3)
1329CommencementU.K.
This section has no associated Explanatory Notes
(1)This Act comes into force on 1 April 2009 and has effect—
(a)for corporation tax purposes, for accounting periods ending on or after that day, and
(b)for income tax and capital gains tax purposes, for the tax year 2009-10 and subsequent tax years.
(2)Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—
(a)section 1310,
(b)section 1323,
(c)section 1324,
(d)section 1325(2) and (3),
(e)section 1328,
(f)this section, and
(g)section 1330.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 1329(3)(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 paras. 101(4), 105
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