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Contents

Legislation
Corporation Tax Act 2010
  • Introduction
  • Part 1 Introduction
  • Part 2 Calculation of liability in respect of profits
  • Part 3 Companies with small profits
  • PART 3A Companies with small profits
  • Part 4 Loss relief
  • Part 5 Group relief
  • PART 5A Group relief for carried-forward losses
  • Part 6 Charitable donations relief
  • PART 6A Relief for expenditure on grassroots sport
  • Part 7 Community investment tax relief
  • PART 7ZA Restrictions on obtaining certain deductions
  • PART 7A Banking companies
  • Part 8 Oil activities
  • PART 8ZA Oil contractors
  • PART 8ZB Transactions in UK land
  • PART 8A Profits arising from the exploitation of patents etc
  • PART 8B Trading profits taxable at the Northern Ireland rate
  • PART 8C Restitution interest
  • Part 9 Leasing plant or machinery
  • Part 10 Close companies
  • Part 11 Charitable companies etc
  • Part 12 Real Estate Investment Trusts
  • Part 13 Other special types of company etc
  • Part 14 Change in company ownership
  • PART 14A Transfer of deductions
  • PART 14B Tax avoidance involving carried-forward losses
  • Part 15 Transactions in securities
  • Part 16 Factoring of income etc
  • Part 17 Manufactured payments and repos
  • PART 17A Manufactured dividends
  • Part 18 Transactions in land
  • Part 19 Sale and lease-back etc
  • Part 20 Tax avoidance involving leasing plant or machinery
  • Part 21 Leasing arrangements: finance leases and loans
  • Part 21A Risk transfer schemes
  • Part 21B Group mismatch schemes
  • PART 21BA Tax mismatch schemes
  • Part 21C Tainted charity donations
  • Part 22 Miscellaneous provisions
  • Part 23 Company distributions
  • Part 24 Corporation Tax Acts definitions etc
  • Part 25 Definitions for purposes of Act and final provisions
  • SCHEDULE 1 Minor and consequential amendments
  • SCHEDULE 2 Transitionals and savings etc
  • SCHEDULE 3 Repeals and revocations
  • SCHEDULE 4 Index of defined expressions
  1. UK legislation
  2. Corporation Tax Act 2010

Corporation Tax Act 2010

From legislation.gov.uk

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

[3rd March 2010]

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:—

Begin readingSection 1 Overview of Act
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