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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- Part 17
- Miscellaneous
- Section 1273A
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Corporation Tax Act 2009, Section 1273A is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 322(2A)(zb) inserted by 2016 c. 24 s. 73(5)
- s. 1058B(5)(ea) inserted by 2023 c. 20 Sch. para. 57
- s. 1094(2A)-(2C) inserted by 2012 c. 14 Sch. 3 para. 13(3)
- s. 1106(4A)-(4C) inserted by 2012 c. 14 Sch. 3 para. 14(3)
[F11273ALimited liability partnerships: salaried membersU.K.
This section has no associated Explanatory Notes
(1)Subsection (2) applies at any time when section 863A(2) of ITTOIA 2005 (limited liability partnerships: salaried members) applies in the case of an individual (“M”) who is a member of a limited liability partnership in relation to which section 1273(1) applies.
(2)In relation to the charge to corporation tax on income, for the purposes of the Corporation Tax Acts—
(a)M is to be treated as being employed by the limited liability partnership under a contract of service instead of being a member of the partnership, and
(b)accordingly, M's rights and duties as a member of the limited liability partnership are to be treated as rights and duties under that contract of service.]
Textual Amendments
F1S. 1273A inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 2, 6
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