Corporation Tax Act 2009 (c. 4)

Part 1 U.K. Introduction

[F1 A1 Overview of the Corporation Tax Acts U.K.

(1) The main Acts relating to corporation tax are—

(a) this Act (which covers the ground described in section 1),

(b) CTA 2010 (which covers the ground described in section 1 of that Act), and

(c) TCGA 1992 (so far as relating to chargeable gains accruing to a company in respect of which the company is chargeable to corporation tax).

(2) Enactments relating to corporation tax are also contained in other Acts: see in particular—

F2 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) Schedule 18 to FA 1998 (company tax returns, assessments and related matters),

(d) Schedule 22 to FA 2000 (tonnage tax),

(e) CAA 2001 (allowances for capital expenditure),

(f) Part 2 of TIOPA 2010 (double taxation relief),

(g) Parts 4 and 5 of that Act (transfer pricing and advance pricing agreements),

(h) Part 6 of that Act (tax arbitrage),

(i) Part 7 of that Act (tax treatment of financing costs and income), F4 ...

(j) Part 8 of that Act (offshore funds).

[F5 (ja) Part 9A of that Act (controlled foreign companies),]

[F6 (k) Part 2 of FA 2012 (insurance companies carrying on long-term business),][F7 , and

(l) Part 3 of that Act (friendly societies carrying on long-term business).]

(3) Schedule 1 to the Interpretation Act 1978 defines “the Corporation Tax Acts” as the enactments relating to the taxation of the income and chargeable gains of companies and of company distributions (including provisions relating to income tax).]

Textual Amendments

F1 S. A1 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. 309 (with Sch. 9 paras. 1-9, 22)

F2 S. A1(2)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 136(a)

F3 S. A1(2)(b) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 25(a) (with Sch. 20 para. 50(9))

F4 Word in s. A1(2) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 136(b)

F5 S. A1(2)(ja) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 25(b) (with Sch. 20 para. 50(9))

F6 S. A1(2)(k) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 136(b)

F7 S. A1(2)(l) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 18 para. 20