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Changes over time for: Paragraph 385


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2009.
Changes to legislation:
There are currently no known outstanding effects for the Corporation Tax Act 2009, Paragraph 385.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
This section has no associated Explanatory Notes
385U.K.In section 288(1) (interpretation)—
(a)at the appropriate place insert—
““CTA 2009” means the Corporation Tax Act 2009;”,
(b)for the definition of “personal representatives” substitute—
““personal representatives” has the same meaning as in Chapter 3 of Part 10 of CTA 2009 (see section 968 of that Act);”,
(c)in the definition of “trading stock” for “section 100(2) of the Taxes Act” substitute “ section 163 of CTA 2009 ”, and
(d)at the appropriate place insert—
““UK property business” means—
(a)a UK property business within the meaning of the Income Tax Acts (see section 989 of ITA 2007), or
(b)a UK property business within the meaning of the enactments relating to corporation tax (see section 834B of the Taxes Act);”.
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