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Changes over time for: Section 1179CF


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Point in time view as at 01/04/2024.
Changes to legislation:
There are currently no known outstanding effects for the Corporation Tax Act 2009, Section 1179CF.

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.
[1179CFPriority of dischargeU.K.
This section has no associated Explanatory Notes
(1)An amount within subsection (2) is to be applied as described in that subsection before any amount within subsection (3) is applied as described in that subsection.
(2)An amount is within this subsection if it is to be applied under—
(a)section 1179CD(4), or
(b)section 1179CE(3) as it applies in relation to an amount surrendered under section 1179CD(2) or (5),
in discharging the liability of a company to pay corporation tax for an accounting period.
(3)An amount is within this subsection if it is to be (or would but for subsection (1) be) applied under—
(a)section 1179CC, or
(b)section 1179CE(3) as it applies in relation to an amount surrendered under section 1179CC,
in discharging the same liability as an amount within subsection (2).]
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