The Corporation Tax Act 2009 (c 4) is an Act of the

Parliament of the United Kingdom The Parliament of the United Kingdom is the supreme legislative body of the United Kingdom, the Crown Dependencies and the British Overseas Territories. It meets at the Palace of Westminster, London. It alone possesses legislative suprema ...

. It restated certain legislation relating to

corporation tax A corporate tax, also called corporation tax or company tax, is a direct tax imposed on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at ...

, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice." The Bill was the work of the

Tax Law Rewrite Project The Tax Law Rewrite Project of HM Revenue and Customs was a major effort to re-write the entire tax legislation of the United Kingdom in a format which is both more consistent and more understandable. It aimed to remove archaic language and impen ...

team at

HM Revenue and Customs HM Revenue and Customs (His Majesty's Revenue and Customs, or HMRC) is a non-ministerial government department, non-ministerial Departments of the United Kingdom Government, department of the His Majesty's Government, UK Government responsible fo ...

. Sections 1310, 1323, 1324, 1325(2) and (3) and 1328 to 1330 came into force on 26 March 2009. Section 1329(3) confers a power on the Treasury to bring paragraphs 71 and 99 of Schedule 2, and section 1325(1) so far as relating to those paragraphs, and Part 2 of Schedule 3, and section 1326 so far as relating to that Part of that Schedule, into force by order. The other provisions of the Act came into force on 1 April 2009. The amendments, repeals and revocations contained in Schedules 1 and 3 have the same extent as the provisions they amend, repeal or revoke. The other provisions of the Act extend to

England and Wales England and Wales () is one of the three legal jurisdictions of the United Kingdom. It covers the constituent countries England and Wales and was formed by the Laws in Wales Acts 1535 and 1542. The substantive law of the jurisdiction is Eng ...

Scotland Scotland (, ) is a country that is part of the United Kingdom. Covering the northern third of the island of Great Britain, mainland Scotland has a border with England to the southeast and is otherwise surrounded by the Atlantic Ocean to the ...

and

Northern Ireland Northern Ireland ( ga, Tuaisceart Éireann ; sco, label= Ulster-Scots, Norlin Airlann) is a part of the United Kingdom, situated in the north-east of the island of Ireland, that is variously described as a country, province or region. Nort ...

.The Corporation Tax Act 2009
section 1328
/ref>

References

Halsbury's Statutes ''Halsbury's Statutes of England and Wales'' (commonly referred to as ''Halsbury's Statutes'') provides updated texts of every Public General Act of the Parliament of the United Kingdom, Measure of the Welsh Assembly, or Church of England Measur ...

External links

The Corporation Tax Act 2009
as amended from the National Archives.
The Corporation Tax Act 2009
as originally enacted from the National Archives.
Explanatory notes
to the Corporation Tax Act 2009 prepared by the Tax Law Rewrite project at HMRC. United Kingdom Acts of Parliament 2009 Tax legislation in the United Kingdom {{UK-statute-stub