Corporation Tax Act 2009
Elizabeth II - Chapter 4
- Author:
- Great Britain
- Publisher:
- TSO (The Stationery Office)
![](/productimages/1/9780105404095.jpg)
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.
Divided into 21 parts:
-
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.
Explanatory notes to assist in the understanding of the Act are available separately (ISBN 9780105604099) along with a table of origins and destinations (ISBN 9780105648055).
Extent | 819 pages | ISBN | 9780105404095 |
---|---|---|---|
Size | A4 | Price | £66.50 |
Format | Paperback | Published | 30 Mar 2009 |
Availability | Out of Print: but may be available to order
![]() |
Delivery | Delivery options and charges |