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Contents

Legislation

Corporation Tax Act 2009

Crossheading Interpretation

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Section 1312 Abbreviated references to Acts
Section 1313 Activities in UK sector of continental shelf
Section 1314 Meaning of “caravan”
Section 1315 Claims and elections
Section 1316 Meaning of “connected” persons and “control”
Section 1317 Meaning of “farming” and related expressions
Section 1318 Meaning of grossing up
Section 1319 Other definitions
Section 1320 Interpretation: Scotland
Section 1321 Interpretation: Northern Ireland

Corporation Tax Act 2009
Interpretation

Section 1318 | Meaning of grossing up

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 1318 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 700, Sch. 3 Pt. 1 (with Sch. 2)

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