Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Schedule 1: Minor and consequential amendments

Part 1: Income and Corporation Taxes Act 1988.The charge to corporation tax

Section 119(2) of ICTA

3432. Section 119(2) of ICTA is not rewritten because it is otiose. See Change 53 in Annex 1.