Corporation Tax Act 2009

2009 c. 4

An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C3C2C4C5C1

Annotations:
Modifications etc. (not altering text)
C2

Act applied in part (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 853(3) (with Sch. 2)

C5

Act modified by S.I. 2006/3296, reg. 15 (as amended (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Securitisation Companies (Amendment) Regulations 2018 (S.I. 2018/143), reg. 10(1)(4))

C1

Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by S.I. 2023/1399, regs. 1(2), 4)