- Latest available (Revised)
- Point in Time (01/04/2010)
- Original (As enacted)
Version Superseded: 15/09/2016
Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Cross Heading: Taxes Management Act 1970 is up to date with all changes known to be in force on or before 29 August 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
152U.K.The Taxes Management Act 1970 is amended as follows.
153U.K.In section 12AB(5) (partnership return to include partnership statement), in the definition of “tax credit”, for “section 231 of the principal Act” substitute “ section 1109 of CTA 2010 ”.
154U.K.In section 12B(4A) (records to be kept for purposes of returns) for “section 234 of the principal Act” substitute “ section 1100 of CTA 2010 ”.
155U.K.In section 59E(11) (further provision as to when corporation tax is due and payable)—
(a)in paragraph (a) for “section 419 of the principal Act (loans to participators etc)” substitute “ section 455 of CTA 2010 (charge to tax in case of loan to participator) ”, and
(b)in paragraph (c) for “section 501A(1) of the principal Act” substitute “ section 330(1) of CTA 2010 ”.
156(1)Amend section 87A (interest on overdue corporation tax etc) as follows.U.K.
(2)In subsection (3)—
(a)omit “Schedule 28 to the Finance Act 2000 or”, and
(b)after “2002” insert “ or Chapter 7 of Part 22 of CTA 2010 ”.
(3)In subsection (5) for “252(5) of the principal Act” substitute “ 1111(2) of CTA 2010 ”.
(4)In subsection (6)(a)—
(a)for “section 393A(1) of the principal Act” substitute “ section 37 of CTA 2010 ”, and
(b)for “set off (whether under section 393A(1) or 393B(3))” substitute “ relieved (whether under that section or section 42 of that Act) ”.
157(1)Amend section 98 (special returns etc) as follows.U.K.
(2)In the first column of the Table—
(a)omit the entries relating to—
(i)section 217(4) of ICTA,
(ii)section 226(4) of ICTA,
(iii)section 234(7)(b), (8) and (9) of ICTA,
(iv)section 250(6) of ICTA,
(v)section 768(9) of ICTA,
(vi)section 778 of ICTA, and
(vii)paragraphs 3 and 4 of Schedule 12 to FA 1989,
(b)at the appropriate place in the list of entries relating to ITTOIA 2005 insert—
“section 401B of ITTOIA 2005.
section 421A of ITTOIA 2005.”, and
(c)at the end insert—
“section 31 of CTA 2010.
section 465 of CTA 2010.
section 728 of CTA 2010.
section 832 of CTA 2010.
section 1046(5) to (7) of CTA 2010.
section 1052(4) and (5) of CTA 2010.
section 1097(1) and (2) of CTA 2010.
section 1101(5) and (6) of CTA 2010.
section 1102 of CTA 2010.
section 1109 of CTA 2010.”
(3)In the second column of the Table—
(a)omit the entries relating to—
(i)section 216 of ICTA,
(ii)section 226(1) and (2) of ICTA,
(iii)section 234(5), (6) and (7)(a) of ICTA,
(iv)section 250(1) to (5) of ICTA, and
(v)paragraph 42 of Schedule 16 to FA 2002, and
(b)at the end insert—
“section 260 of CTA 2010.
section 1046(1) to (4) of CTA 2010.
section 1095 of CTA 2010.
section 1096 of CTA 2010.
section 1052(1) to (3) of CTA 2010.
section 1101(1), (2) and (4) of CTA 2010.”
158(1)Amend section 109 (corporation tax on close companies in connection with loans to participators etc) as follows.U.K.
(2)In subsection (1) for “sections 419 and 420 of the principal Act” substitute “ sections 455 to 459 of CTA 2010 ”.
(3)In subsection (3) for “the said section 419” substitute “ section 455 of CTA 2010 ”.
(4)In subsection (3A)—
(a)in paragraph (a) for “subsection (4) of section 419 of the principal Act” substitute “ subsection (2) of section 458 of CTA 2010 ”, and
(b)for “the said section 419” substitute “ section 455 of CTA 2010 ”.
(5)In subsection (4) for “section 419(4) of the principal Act” substitute “ section 458 of CTA 2010 ”.
(6)In subsection (5) for “the said sections 419 and 420” substitute “ sections 455 to 459 of CTA 2010 ”.
159U.K.In section 118(1) (interpretation)—
(a)in the definition of “company” for “section 992(1) of ITA 2007 (with section 468 of the principal Act)” substitute “ section 1121(1) of CTA 2010 (with section 617 of that Act) ”, and
(b)at the appropriate place insert—
““CTA 2010” means the Corporation Tax Act 2010,”.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Schedule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Schedule you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Part you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Part you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: