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The Corporation Tax Act 2009 (Amendment) Order 2009
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- UK Statutory Instruments
- 2009 No. 2860
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order exercises powers conferred by the Corporation Tax Act 2009 to undo changes and to make consequential amendments. The Acts affected are the Finance Act 1973 (article 2), the Income and Corporation Taxes Act 1988 (article 3), the Taxation of Chargeable Gains Act 1992 (article 4), the Income Tax Act 2007 (article 5) and the Corporation Tax Act 2009 itself (article 6).
Authority for the retrospective provision made by this Order is conferred by sections 1323(4) and 1324(4) of the Corporation Tax Act 2009.
A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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