Corporation Tax Act 2009

Interpretation U.K.

1312 Abbreviated references to Acts U.K.

In this Act—

• “CAA 2001” means the Capital Allowances Act 2001 (c. 2),

• [F1 “CTA 2010” means the Corporation Tax Act 2010,]

• “FA”, followed by a year, means the Finance Act of that year,

• “F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year,

• “FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8),

• “ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),

• “IHTA 1984” means the Inheritance Tax Act 1984 (c. 51),

• “ITA 2007” means the Income Tax Act 2007 (c. 3),

• “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1),

• “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5),

• “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),

• [F2 “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010,]

• “TMA 1970” means the Taxes Management Act 1970 (c. 9), and

• “VATA 1994” means the Value Added Tax Act 1994 (c. 23).

Textual Amendments

F1 Definition of “CTA 2010” in s. 1312 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 697 (with Sch. 2)

F2 Definition of “TIOPA 2010” in s. 1312 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 330 (with Sch. 9 paras. 1-9, 22)

1313 Activities in UK sector of continental shelf U.K.

(1) Any profits—

(a) from exploration or exploitation activities carried on in the UK sector of the continental shelf, or

(b) from exploration or exploitation rights,

are treated for corporation tax purposes as profits from activities or property in the United Kingdom.

(2) Any profits arising to a non-UK resident company—

(a) from exploration or exploitation activities, or

(b) from exploration or exploitation rights,

are treated for corporation tax purposes as profits of a trade carried on by the company in the United Kingdom through a permanent establishment in the United Kingdom.

(3) In this section—

• “exploration or exploitation activities” means activities carried on in connection with the exploration or exploitation of so much of the seabed and subsoil and their natural resources as is situated in the United Kingdom or the UK sector of the continental shelf,

• “exploration or exploitation rights” means rights to assets to be produced by exploration or exploitation activities or to interests in or to the benefit of such assets, and

• “the UK sector of the continental shelf” means the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964 (c. 29).

1314 Meaning of “caravan” U.K.

(1) In this Act “caravan” means—

(a) a structure designed or adapted for human habitation which is capable of being moved by being towed or being transported on a motor vehicle or trailer, or

(b) a motor vehicle designed or adapted for human habitation,

but does not include railway rolling stock which is on rails forming part of a railway system or any tent.

(2) A structure composed of two sections—

(a) separately constructed, and

(b) designed to be assembled on a site by means of bolts, clamps or other devices,

is not prevented from being a caravan just because it cannot, when assembled, be lawfully moved on a highway (or, in Scotland or Northern Ireland, road) by being towed or being transported on a motor vehicle or trailer.

1315 Claims and elections U.K.

In this Act any reference to a claim or election is to a claim or election in writing.

1316 Meaning of “connected” persons and “control” U.K.

(1) [F3 Section 1122 of CTA 2010] (how to tell whether persons are connected) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

(2) [F4 Section 1124 of CTA 2010] (meaning of control in relation to a body corporate) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

Textual Amendments

F3 Words in s. 1316(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 698(2) (with Sch. 2)

F4 Words in s. 1316(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 698(3) (with Sch. 2)

F5 1317 Meaning of “farming” and related expressions U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 S. 1317 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 699, Sch. 3 Pt. 1 (with Sch. 2)

F6 1318 Meaning of grossing up U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 S. 1318 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 700, Sch. 3 Pt. 1 (with Sch. 2)

1319 Other definitions U.K.

In this Act, except where the context otherwise requires—

• F7 ...

• F7 ...

• “credit union” means a society registered as a credit union under [F8 the Co-operative and Community Benefit Societies Act 2014] or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),

• “dividend ordinary rate” means the rate of income tax specified in section 8(1) of ITA 2007,

• “houseboat” means a boat or similar structure designed or adapted for use as a place of human habitation,

• “the Mergers Directive” means Council Directive [F9 2009/133/EC],

• “national insurance contributions” means any contributions under—

  (a)

  Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or

  (b)

  Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

• F7 ...

• “normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,

• F7 ...

• “SCE” means a European Cooperative Society within the meaning of Council Regulation (EC) No. 1435/2003 on the Statute for a European Cooperative Society,

• “SE” means a European public limited-liability company (or Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/2001 on the Statute for a European company,

• [F10 “statutory insolvency arrangement” means—

  (a)

  a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, [F11 the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016],

  (b)

  a compromise or arrangement that has taken effect under Part 26 [F12 or 26A] of the Companies Act 2006, or

  (c)

  an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom,]

• F7 ...

• F7 ...

• F7 ...

Textual Amendments

F7 Words in s. 1319 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(2), Sch. 3 Pt. 1 (with Sch. 2)

F8 Words 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)

F9 Words in s. 1319 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(8)

F10 Words in s. 1319 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(3) (with Sch. 2)

F11 Words in s. 1319 substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 33

F12 Words in s. 1319 inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 41 (with ss. 2(2), 5(2))

1320 Interpretation: Scotland U.K.

F13 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In the application of section 1284 (housing grants) and Part 1 of Schedule 2 (transitionals and savings: general provisions) to Scotland, “enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.

Textual Amendments

F13 S. 1320(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 702, Sch. 3 Pt. 1 (with Sch. 2)

1321 Interpretation: Northern Ireland U.K.

In the application of section 1284 (housing grants) and Part 1 of Schedule 2 (transitionals and savings: general provisions) to Northern Ireland, “enactment” includes an enactment comprised in, or in an instrument made under, Northern Ireland legislation.