
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Chapter
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 1103


Timeline of Changes
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.
Version Superseded: 15/09/2016
Status:
Point in time view as at 14/03/2012. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
Corporation Tax Act 2010, Section 1103 is up to date with all changes known to be in force on or before 27 February 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.

Changes to Legislation
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.
1103Power to modify or replace sections 1101 and 1102U.K.
This section has no associated Explanatory Notes
(1)The Commissioners for Her Majesty's Revenue and Customs may by regulations modify, supplement or replace any of the provisions of sections 1101 and 1102 for the purpose stated in subsection (2).
(2)That is the purpose of requiring UK resident companies to—
(a)make returns, and
(b)give information,
to an officer of Revenue and Customs in respect of distributions made by the companies which are not qualifying distributions.
(3)References in this Act and in any other enactment to sections 1101 and 1102 are to be read as including a reference to any regulations made under this section.
(4)Regulations under this section may authorise the Commissioners to make special arrangements as regards the matters specified in subsection (5) if in their opinion there are circumstances justifying it.
(5)Those matters are—
(a)the repayment of income tax borne by a company, and
(b)the payment to a company of amounts in respect of any tax credit to which it is entitled.
(6)Regulations under this section may—
(a)make different provision for different descriptions of companies and for different circumstances, and
(b)contain incidental, supplemental, consequential and transitional provision and savings.
(7)No regulations may be made under this section unless a draft of the statutory instrument containing them has been laid before and approved by a resolution of the House of Commons.
Back to top