Corporation Tax Act 2010 (UK)

Product Information

It was first presented ( first reading) in the House of Commons on 19 November 2009 and received its third reading on 4 February 2010. [2] It was first read in the House of Lords on 4 February 2010 and received its second and third readings on 2 March 2010. [2] Overview [ edit ] Part 24 contains definitions that apply for the purposes of the Corporation Tax Acts and other general provisions that have effect for the purposes of those Acts. Text of the Corporation Tax Act 2010 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

a) oil activities (see Part 8), (b) leasing plant or machinery (see Part 9), (c) close companies (see Part 10), (d) charitable companies etc (see Part 11), (e) real estate investment trusts (see Part 12), (f) corporate beneficiaries under trusts (see Chapter 1 of Part 13), (g) open-ended investment companies, authorised unit trusts and court investment funds (see Chapter 2 of Part 13), (h) unauthorised unit trusts (see Chapter 3 of Part 13), (i) securitisation companies (see Chapter 4 of Part 13), (j) companies in liquidation or administration (see Chapter 5 of Part 13), (k) banks etc in compulsory liquidation (see Chapter 6 of Part 13), (l) co-operative housing associations and self-build societies (see Chapters 7 and 8 of Part 13), and (m) community amateur sports clubs (see Chapter 9 of Part 13). if you are in business in a partnership, your partners and their husbands, wives, civil partners and relatives a) relief for companies with small profits (see Part 3), (b) relief for trade losses (see Chapters 2 and 3 of Part 4), (c) relief for losses from property businesses (see Chapter 4 of Part 4), (d) relief for losses on a disposal of shares (see Chapter 5 of Part 4), (e) relief for losses from miscellaneous transactions (see Chapter 6 of Part 4), (f) group relief (see Part 5), (g) relief for qualifying charitable donations (see Part 6), and (h) community investment tax relief (see Part 7).

Changes over time for: Section 45

the trustees of a settlement of which you are a settlor, or of which a person who is still alive and who is connected with you is a settlor. if the same person has control of both, or a person has control of one and persons connected with him (or he and persons connected with him) have control of the other, or Part 25 contains provisions of general application, including definitions for the purposes of the Act. Relative means a brother, sister, ancestor or lineal descendant. It does not include nephews, nieces, uncles and aunts. Part 2 is about calculation of the corporation tax chargeable on a company's profits, in particular—

The Corporation Tax Act 2010 (c.4) is an Act of the Parliament of the United Kingdom that received Royal Assent on 3 March 2010.