Corporation Tax Act 2010
|Long title||An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.|
|Chapter||2010 c. 4|
|Introduced by||Alistair Darling (Chancellor of the Exchequer) and Lord Davies |
|Territorial extent||England and Wales
|Royal Assent||3 March 2010|
|Commencement||3 March 2010|
Status: Current legislation
|History of passage through Parliament|
|Text of statute as originally enacted|
|Official text of the Corporation Tax Act 2010 as in force today (including any amendments) within the United Kingdom, from the UK Statute Law Database|
It was first presented (first reading) in the House of Commons on 19 November 2009 and received its third reading on 4 February 2010. It was first read in the House of Lords on 4 February 2010 and received its second and third readings on 2 March 2010.
Section 1 of the Act gives a summary of the contents of the 2010 Act, and the changes it made, primarily to the Income and Corporation Taxes Act 1988.
|“||1 Overview of Act
(1) Part 2 is about calculation of the corporation tax chargeable on a company's profits, in particular—
(2) Parts 3 to 7 make provision for the following reliefs—
(3) Parts 8 to 13 make provision about special types of business and company etc, in particular—
(4) Parts 14 to 21 contain provisions relating to tax avoidance, in particular with respect to—
(5) Part 22 contains miscellaneous provisions, including provision with respect to—
(6) Part 23 contains provisions about the meaning of “distribution” and certain associated matters.
(7) Part 24 contains definitions that apply for the purposes of the Corporation Tax Acts and other general provisions that have effect for the purposes of those Acts.
(8) Part 25 contains provisions of general application, including definitions for the purposes of the Act.
(9) For abbreviations and defined expressions used in this Act, see section 1174 and Schedule 4.
- "Bills before Parliament - Corporation Tax Bill 2009-10". Parliament of the United Kingdom. Retrieved March 8, 2010.
- "Bills before Parliament - Corporation Tax Bill 2009-10 - Bill stages". Parliament of the United Kingdom. Retrieved March 8, 2010.
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