Corporation Tax Act 2009(c. 4) - Explanatory Notes

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 842 of ICTA

3461. This amendment includes the insertion of subsections (2D) and (2E) in section 842 of ICTA. It is based on paragraph 39 of Schedule 26 to FA 2002.