Point in time view as at 14/03/2012.
Corporation Tax Act 2010, Cross Heading: Companies (Audit, Investigations and Community Enterprise) Act 2004 is up to date with all changes known to be in force on or before 04 March 2025. 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.
439(1)Section 54C of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (ceasing to be a community interest company and becoming a charity: application and accompanying documents) is amended as follows.U.K.
(2)In subsection (2)(c) for “section 505(1) of the Income and Corporation Taxes Act 1988” substitute “ a relevant provision of Part 11 of the Corporation Tax Act 2010 ”.
(3)After subsection (3) insert—
“(3A)For the purposes of subsection (2)(c) all the provisions of Part 11 of the Corporation Tax Act 2010 under which exemption may be claimed are relevant provisions except—
(a)section 480 (exemption for profits of small-scale trades), and
(b)section 481 (exemption from charges under provisions to which section 1173 applies).”
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