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Corporation Tax Act 2009
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Changes over time for: Section 439
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Corporation Tax Act 2009, Section 439 is up to date with all changes known to be in force on or before 24 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)
439InterpretationU.K.
This section has no associated Explanatory Notes
(1)In this Chapter—
“company” means any entity listed as a company in [F1Part A of Annex I] to the Mergers Directive, and
“co-operative society” means a society registered under [F2the Co-operative and Community Benefit Societies Act 2014] or a similar society governed by the law of a member State F3....
(2)For the purposes of this Chapter, a company is resident in a [F4relevant state] if—
(a)it is within a charge to tax under the law of the [F5relevant state] as being resident for that purpose, and
(b)it is not regarded, for the purpose of any double taxation relief arrangements to which the [F5relevant state] is a party, as resident in a territory not within a [F4relevant state].
Textual Amendments
F1Words in s. 439(1) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(3)
F2Words in Act substituted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 142 (with Sch. 5)
F3Words in s. 439(1) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(9)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F4Words in s. 439(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(9)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F5Words in s. 439(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(9)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
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