http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2024-06-20Expert Participation2024-05-15 SchedulesSCHEDULE 1Minor and consequential amendmentsPart 1Income and Corporation Taxes Act 19881061Omit sections 779 to 785 (sale and lease-back etc).2Sub-paragraph (1) has effect for corporation tax purposes only.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4" NumberOfProvisions="2837" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-05-15">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106</dc:identifier>
<dc:title>Corporation Tax Act 2010</dc:title>
<dc:description>An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-20</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-05-15</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2010/4/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/106/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2010/4/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2010/4" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2010/4/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2010/4/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2010/4/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2010/4/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/2010-04-01" title="2010-04-01"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1" title="Schedule 1"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/105" title="Paragraph; Schedule 1 Paragraph 105"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/105" title="Paragraph; Schedule 1 Paragraph 105"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/107" title="Paragraph; Schedule 1 Paragraph 107"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/107" title="Paragraph; Schedule 1 Paragraph 107"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2010"/>
<ukm:Number Value="4"/>
<ukm:EnactmentDate Date="2010-03-03"/>
<ukm:ISBN Value="9780105404101"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2010" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/4" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" AppliedModified="2017-01-05T17:15:23.786Z" EffectId="key-850ebc557496a8d25a591a9f6240da09" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/13" Modified="2023-10-10T08:58:22Z" Notes="This amendment not applied to legislation.gov.uk. Sch. 6 para. 31 omitted (retrospective to 6.4.2010) by virtue of Finance Act 2012 (c. 14), s. 52(2) (3)" AffectingNumber="13" AffectedNumber="4" RequiresApplied="false" AffectedProvisions="s. 658(1)(d)(e)" AffectingProvisions="Sch. 6 para. 31" AffectedYear="2010" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Row="1489" URI="http://www.legislation.gov.uk/id/effect/key-850ebc557496a8d25a591a9f6240da09">
<ukm:AffectedTitle>Corporation Tax Act 2010</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-658-1-d" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/658/1/d" FoundRef="section-658">s. 658(1)(d)</ukm:Section>
<ukm:Section Ref="section-658-1-e" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/658/1/e" FoundRef="section-658">(e)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-paragraph-31" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/31">para. 31</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-paragraph-35" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/35">para. 35</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2010-04-06" Qualification="retrospective"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" Row="326" AffectingYear="2024" Modified="2024-10-29T07:48:20Z" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/4" AffectedProvisions="s. 357CHA" Type="omitted" AffectedYear="2010" EffectId="key-58611fa511ce0dce287c159f0a84319a" AffectedNumber="4" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingNumber="3" URI="http://www.legislation.gov.uk/id/effect/key-58611fa511ce0dce287c159f0a84319a" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 2 para. 14(7)">
<ukm:AffectedTitle>Corporation Tax Act 2010</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-357" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/357">s. 357</ukm:Section>
<ukm:Section Ref="section-357-chapter-A" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/357/chapter/A" FoundRef="section-357">CHA</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-14-7" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/14/7">para. 14(7)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2010-03-15" URI="http://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpgaen_20100004_en.pdf" Title="Explanatory Note"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative Date="2010-03-08" URI="http://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:TablesOfDestinations>
<ukm:TableOfDestinations Date="2010-03-09" URI="http://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpgatod_20100004_en.pdf" Title="Table Of Destinations"/>
</ukm:TablesOfDestinations>
<ukm:TablesOfOrigins>
<ukm:TableOfOrigins Date="2010-03-09" URI="http://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpgatoo_20100004_en.pdf" Title="Table Of Origins"/>
</ukm:TablesOfOrigins>
<ukm:Statistics>
<ukm:TotalParagraphs Value="2853"/>
<ukm:BodyParagraphs Value="1972"/>
<ukm:ScheduleParagraphs Value="881"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="149"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictStartDate="2024-04-01">
<Title>Schedules</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1" NumberOfProvisions="747" id="schedule-1" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-04-01">
<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title>Minor and consequential amendments</Title>
</TitleBlock>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/part/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/part/1" NumberOfProvisions="149" id="schedule-1-part-1" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-09-15">
<Number>
<Strong>Part 1</Strong>
</Number>
<Title>Income and Corporation Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/106" id="schedule-1-paragraph-106" RestrictStartDate="2010-04-01">
<Pnumber PuncAfter="">106</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/106/1" id="schedule-1-paragraph-106-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Omit sections 779 to 785 (sale and lease-back
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/106/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/106/2" id="schedule-1-paragraph-106-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Sub-paragraph (1) has effect for corporation tax purposes only.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
</Legislation>