Corporation Tax Act 2009

The Corporation Tax Act 2009 (c 4) is an Act of the Parliament of the United Kingdom. It restated certain legislation relating to corporation tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice."[2] The Bill was the work of the Tax Law Rewrite Project team at HM Revenue and Customs.[3] It has the distinction of being the longest Act in British Parliamentary history.[4]

Corporation Tax Act 2009[1]
Long titleAn Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
Citation2009 c 4
Introduced byAlistair Darling (Commons)
Lord Myners (Lords)
Territorial extentUnited Kingdom
Dates
Royal assent26 March 2009
Status: Amended
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended

Sections 1310, 1323, 1324, 1325(2) and (3) and 1328 to 1330 came into force on 26 March 2009.[5]

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.[6]

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, Scotland and Northern Ireland.[7]

References
  1. The citation of this Act by this short title is authorised by section 1330 of this Act.
  2. See the title of the Act and paragraphs 5 and 6 of the explanatory notes to the Act.
  3. Explanatory notes, paragraph 9 (and see paragraph 1 for their name)
  4. Companies Act 2006
  5. The Corporation Tax Act 2009, section 1329(2)
  6. The Corporation Tax Act 2009, section 1329(1)
  7. The Corporation Tax Act 2009, section 1328
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