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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Schedule 1: Minor and consequential amendments

Part 2: Other enactments

Company Tax Act 2009

Schedule 2: Transitionals and savings etc

Part 1: General provisions

3443.These paragraphs ensure continuity of the law, despite the fact that this Act repeals and rewrites provisions.

3444.Paragraph 2 makes clear that the proposition about the continuity of the law in paragraph 1 does not apply to changes in the law made by this Act.

3445.The paragraphs in this Part stand instead of section 17(2) of the Interpretation Act 1978 and provide a comprehensive set of transitional arrangements.

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