Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2009
  • Introduction
  • Part 1 Introduction
  • Part 2 Charge to corporation tax: basic provisions
  • Part 3 Trading income
  • Part 4 Property income
  • Part 5 Loan Relationships
  • Part 6 Relationships treated as loan relationships etc
  • Part 7 Derivative contracts
  • Part 8 Intangible fixed assets
  • Part 9 Intellectual property: know-how and patents
  • Part 9A Company distributions
  • Part 10 Miscellaneous income
  • Part 11 Relief for particular employee share acquisition schemes
  • Part 12 Other relief for employee share acquisitions
  • Part 13 ... expenditure on research and development
  • Part 14 Remediation of contaminated or derelict land
  • Part 14A Films, television programmes and video games
  • Part 15 Film production
  • PART 15A Television production
  • PART 15B Video games development
  • PART 15C Theatrical Productions
  • PART 15D Orchestra tax relief
  • PART 15E Museums and galleries exhibition tax relief
  • Part 16 Companies with investment business
  • Part 17 Partnerships
  • Part 18 Unremittable income
  • Part 19 General exemptions
  • Part 20 General calculation rules
  • Part 21 Other general provisions
  • SCHEDULE 1 Minor and consequential amendments
  • SCHEDULE 2 Transitionals and savings
  • SCHEDULE 3 Repeals and revocations
  • SCHEDULE 4 Index of defined expressions
  1. Corporation Tax Act 2009
  2. Introduction

Introduction

From legislation.gov.uk

An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.

[26th March 2009]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Next
PrivacyTerms