Corporation Tax Act 2010

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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 [1]
Territorial extent England and Wales
Northern Ireland
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Text of statute as originally enacted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

The Corporation Tax Act 2010 (c.4) is an Act of the Parliament of the United Kingdom that received Royal Assent on 3 March 2010.

It was first presented (first reading) in the House of Commons on 19 November 2009 and received its third reading on 4 February 2010.[2] It was first read in the House of Lords on 4 February 2010 and received its second and third readings on 2 March 2010.[2]


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. ^ "Bills before Parliament - Corporation Tax Bill 2009-10". Parliament of the United Kingdom. Retrieved March 8, 2010. 
  2. ^ a b "Bills before Parliament - Corporation Tax Bill 2009-10 - Bill stages". Parliament of the United Kingdom. Retrieved March 8, 2010. 

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