Summary
The 'Corporation Tax Act 2009' received Royal Assent on 26 March 2009. It is an Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
The Act is divided into 21 parts, which cover:
- 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 10 - Miscellaneous Income
- Part 11 - Relief for Particular Employee Share Acquisition Schemes
- Part 12 - Other Relief for Employee Share Acquisitions
- Part 13 - Additional Relief for Expenditure on Research and Development
- Part 14 - Remediation of Contaminated Land
- Part 15 - Film Production
- 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.
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