Corporation Tax Act 2009

Contents

19,954 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Part 1 · Introduction
   1. 1 Overview of Act
   2. A1 Overview of the Corporation Tax Acts
2. Part 2 · Charge to corporation tax: basic provisions
   1. Chapter 1 The charge to corporation tax
   2. Chapter 2 Accounting periods
   3. Chapter 3 Company residence
   4. Chapter 3A Uk resident companies: profits of foreign permanent establishments
   5. Chapter 4 Non-UK resident companies: chargeable profits
   6. Chapter 5 Supplementary
3. Part 3 · Trading income
   1. Chapter 1 Introduction
   2. Chapter 2 Income taxed as trade profits
   3. Chapter 3 Trade profits: basic rules
   4. Chapter 4 Trade profits: rules restricting deductions
   5. Chapter 5 Trade profits: rules allowing deductions
   6. Chapter 6 Trade profits: receipts
   7. Chapter 6A Trade profits: R&D expenditure credits
   8. Chapter 7 Trade profits: gifts to charities etc
   9. Chapter 8 Trade profits: herd basis rules
   10. Chapter 8A Compensation for compulsory slaughter of animals
   11. Chapter 9 Trade profits: other specific trades
   12. Chapter 10 Trade profits: changes in trading stock
   13. Chapter 11 Trade profits: valuation of stock on cessation of trade
   14. Chapter 12 Deductions from profits: unremittable amounts
   15. Chapter 13 Disposal and acquisition of know-how
   16. Chapter 14 Adjustment on change of basis
   17. Chapter 15 Post-cessation receipts
   18. Chapter 16 Priority rules
4. Part 4 · Property income
   1. Chapter 1 Introduction
   2. Chapter 2 Property businesses
   3. Chapter 3 Profits of property businesses: basic rules
   4. Chapter 4 Profits of property businesses: lease premiums etc
   5. Chapter 5 Profits of property businesses: other rules about receipts and deductions
   6. Chapter 6 Commercial letting of furnished holiday accommodation
   7. Chapter 7 Rent receivable in connection with a UK section 39(4) concern
   8. Chapter 8 Rent receivable for UK electric-line wayleaves
   9. Chapter 9 Post-cessation receipts
   10. Chapter 10 Supplementary
5. Part 5 · Loan Relationships
   1. Chapter 1 Introduction
   2. Chapter 2 Basic definitions
   3. Chapter 3 The credits and debits to be brought into account: general
   4. Chapter 4 Continuity of treatment on transfers within groups or on reorganisations
   5. Chapter 5 Connected companies relationships: introduction and general
   6. Chapter 6 Connected companies relationships: impairment losses and releases of debts
   7. Chapter 7 Group relief claims involving impaired or released consortium debts
   8. Chapter 8 Connected parties relationships: late interest
   9. Chapter 9 Partnerships involving companies
   10. Chapter 10 Insurance companies
   11. Chapter 11 Other special kinds of company
   12. Chapter 12 Special rules for particular kinds of securities
   13. Chapter 13 European cross-border transfers of business
   14. Chapter 14 European cross-border mergers
   15. Chapter 15 Tax avoidance
   16. Chapter 16 Non-trading deficits: pre-1 April 2017 deficits and charities
   17. Chapter 16A Non-trading deficits: post 1 April 2017 deficits
   18. Chapter 17 Priority rules
   19. Chapter 18 General and supplementary provisions
6. Part 6 · Relationships treated as loan relationships etc
   1. Chapter 1 Introduction
   2. Chapter 2 Relevant non-lending relationships
   3. Chapter 2A Disguised interest
   4. Chapter 2B Transferred income streams
   5. Chapter 3 OEICs, unit trusts and offshore funds
   6. Chapter 4 Building Societies
   7. Chapter 5 Registered societies
   8. Chapter 6 Alternative finance arrangements
   9. Chapter 6A Shares accounted for as liabilities
   10. Chapter 7 Shares with guaranteed returns etc
   11. Chapter 8
   12. Chapter 9 Manufactured interest etc
   13. Chapter 10 Repos
   14. Chapter 11 Investment life insurance contracts
7. Part 7 · Derivative contracts
   1. Chapter 1 Introduction
   2. Chapter 2 Contracts to which this Part applies
   3. Chapter 3 Credits and debits to be brought into account: general
   4. Chapter 4 Further provision about credits and debits to be brought into account
   5. Chapter 5 Continuity of treatment on transfers within groups
   6. Chapter 6 Special kinds of company
   7. Chapter 7 Chargeable gains arising in relation to derivative contracts
   8. Chapter 8 Further provision about chargeable gains and derivative contracts
   9. Chapter 9 European cross-border transfers of business
   10. Chapter 10 European cross-border mergers
   11. Chapter 11 Tax avoidance
   12. Chapter 12 Priority rules
   13. Chapter 13 General and supplementary provisions
8. Part 8 · Intangible fixed assets
   1. Chapter 1 Introduction
   2. Chapter 2 Credits in respect of intangible fixed assets
   3. Chapter 3 Debits in respect of intangible fixed assets
   4. Chapter 4 Realisation of intangible fixed assets
   5. Chapter 5 Calculation of tax written-down value
   6. Chapter 6 How credits and debits are given effect
   7. Chapter 7 Roll-over relief in case of realisation and reinvestment
   8. Chapter 8 Groups of companies: introduction
   9. Chapter 9 Application of this Part to groups of companies
   10. Chapter 10 Excluded assets
   11. Chapter 11 Transfer of business or trade
   12. Chapter 12 Related parties
   13. Chapter 13 Transactions between related parties
   14. Chapter 14 Miscellaneous provisions
   15. Chapter 15 Adjustments on change of accounting policy
   16. Chapter 15A Debits in respect of goodwill and certain other assets
   17. Chapter 16 Pre-FA 2002 assets etc
   18. Chapter 16A Debits in respect of assets that were pre-FA 2002 assets etc
   19. Chapter 16B Fungible assets
   20. Chapter 17 Insurance companies
   21. Chapter 18 Priority rules
9. Part 9 · Intellectual property: know-how and patents
   1. Chapter 1 Introduction
   2. Chapter 2 Disposals of know-how
   3. Chapter 3 Sales of patent rights
   4. Chapter 4 Relief from corporation tax on patent income
   5. Chapter 5 Supplementary
10. Part 9A · Company distributions
    1. Chapter 1 The charge to tax
    2. Chapter 2 Exemption of distributions received by small companies
    3. Chapter 3 Exemption of distributions received by companies that are not small
    4. Chapter 4 Supplementary
11. Part 10 · Miscellaneous income
    1. Chapter 1 Introduction
    2. Chapter 2 Dividends of non-UK resident companies
    3. Chapter 3 Beneficiaries' income from estates in administration
    4. Chapter 4 Income from holding an office
    5. Chapter 5 Distributions from unauthorised unit trusts
    6. Chapter 6 Sale of foreign dividend coupons
    7. Chapter 7 Annual payments not otherwise charged
    8. Chapter 8 Income not otherwise charged
    9. Chapter 9 Priority rules
12. Part 11 · Relief for particular employee share acquisition schemes
    1. Chapter 1 Share incentive plans
    2. Chapter 2 SAYE option schemes, company share option schemes and employee share options trusts
13. Part 12 · Other relief for employee share acquisitions
    1. Chapter 1 Introduction
    2. Chapter 2 Relief if shares acquired by employee or other person
    3. Chapter 3 Relief if employee or other person obtains option to acquire shares
    4. Chapter 4 Additional relief in cases involving restricted shares
    5. Chapter 5 Additional relief in cases involving convertible securities
    6. Chapter 6 Relationship between relief under this Part and other reliefs ETC
14. Part 13 · ... expenditure on research and development
    1. Chapter 1 Introduction
    2. Chapter 1A R&D expenditure credit
    3. Chapter 2 Relief for loss-making, R&D-intensive SMEs
    4. Chapter 3 Relief for SMEs: R&D sub-contracted to SME
    5. Chapter 4 Relief for SMEs: subsidised and capped expenditure on R&D
    6. Chapter 5 Relief for large companies
    7. Chapter 6 Chapters 2 to 5: further provision
    8. Chapter 7 Relief for large companies: vaccine research etc
    9. Chapter 8 Restrictions on relief under this Part
    10. Chapter 9 Supplementary
15. Part 14 · Remediation of contaminated or derelict land
    1. Chapter 1 Introduction
    2. Chapter 2 Reliefs for expenditure on contaminated or derelict land
    3. Chapter 3 Land remediation tax credit
    4. Chapter 4 Special provision for BLAGAB
    5. Chapter 5 Tax avoidance
    6. Chapter 6 Supplementary
16. Part 14A · Films, television programmes and video games
    1. Chapter 1 Introduction and interpretation
    2. Chapter 2 Special rules about taxation
    3. Chapter 3 Expenditure credit
    4. Chapter 4 Films and television programmes
    5. Chapter 5 Video games
17. Part 15 · Film production
    1. Chapter 1 Introduction
    2. Chapter 2 Taxation of activities of film production company
    3. Chapter 3 Film tax relief
    4. Chapter 4 Film losses
    5. Chapter 5 Provisional entitlement to relief
18. Part 15A · Television production
    1. Chapter 1 Introduction
    2. Chapter 2 Taxation of activities of television production company
    3. Chapter 3 Television tax relief
    4. Chapter 4 Programme losses
    5. Chapter 5 Provisional entitlement to relief
19. Part 15B · Video games development
    1. Chapter 1 Introduction
    2. Chapter 2 Taxation of activities of video games development company
    3. Chapter 3 Video games tax relief
    4. Chapter 4 Video game losses
    5. Chapter 5 Provisional entitlement to relief
20. Part 15C · Theatrical Productions
    1. Interpretation
    2. Introduction
    3. Amount of additional deduction
    4. Anti-avoidance etc
    5. Claim for additional deduction
    6. Companies in insolvency
    7. Companies qualifying for relief
    8. Provisional entitlement to relief
    9. The separate theatrical trade
    10. Theatre tax credits
    11. Use of losses
21. Part 15D · Orchestra tax relief
    1. Chapter 1 Introduction
    2. Chapter 2 Taxation of activities of production company
    3. Chapter 3 Orchestra tax relief
    4. Chapter 4 Losses of separate orchestral trade
    5. Chapter 5 Provisional entitlement to relief
    6. Chapter 6 Interpretation
22. Part 15E · Museums and galleries exhibition tax relief
    1. Chapter 1 Introduction
    2. Chapter 2 Taxation of activities of production company
    3. Chapter 3 Museums and galleries exhibition tax relief
    4. Chapter 4 Losses of separate exhibition trade
    5. Chapter 5 Provisional entitlement to relief
    6. Chapter 6 Interpretation
23. Part 16 · Companies with investment business
    1. Chapter 1 Introduction
    2. Chapter 2 Management expenses
    3. Chapter 3 Amounts treated as expenses of management
    4. Chapter 4 Rules restricting deductions
    5. Chapter 5 Companies with investment business: receipts
    6. Chapter 6 Supplementary
24. Part 17 · Partnerships
    1. Introduction
    2. Miscellaneous
    3. Adjustment on change of basis
    4. Calculation of partners' shares
    5. Firms with a foreign element
25. Part 18 · Unremittable income
    1. 1274 Unremittable income: introduction
    2. 1275 Claim for relief for unremittable income
    3. 1276 Withdrawal of relief
    4. 1277 Income charged on withdrawal of relief after source ceases
    5. 1278 Valuing unremittable income
26. Part 19 · General exemptions
    1. Miscellaneous
    2. Income from savings certificates
    3. Profits from FOTRA securities
27. Part 20 · General calculation rules
    1. Chapter 1 Restriction of deductions
    2. Chapter 2 Other general rules
28. Part 21 · Other general provisions
    1. Interpretation
    2. ...
    3. Final provisions
    4. Orders and regulations
29. Schedule 1 · Minor and consequential amendments
    1. Part 1 Income and Corporation Taxes Act 1988
    2. Part 2 Other enactments
30. Schedule 2 · Transitionals and savings
    1. Part 1 General provisions
    2. Part 2 Changes in the law
    3. Part 3 Charge to corporation tax on income
    4. Part 4 Accounting periods
    5. Part 5 Company residence: exceptions to section 14
    6. Part 6 Trading income
    7. Part 7 Property income
    8. Part 8 Loan relationships
    9. Part 9 Relationships treated as loan relationships
    10. Part 10 Derivative contracts
    11. Part 11 Intangible fixed assets
    12. Part 12 Beneficiaries' income from estates in administration
    13. Part 13 Relief for share incentive plans
    14. Part 14 Other relief for employee share acquisitions
    15. Part 15 Research and development
    16. Part 16 Remediation of contaminated land
    17. Part 17 Film production
    18. Part 18 Management expenses
    19. Part 19 Unremittable income
    20. Part 20 General exemptions
    21. Part 21 Other provisions
31. Schedule 3 · Repeals and revocations
    1. Part 1 Repeals and revocations on 1 April 2009
    2. Part 2 Prospective repeals
32. Schedule 4 · Index of defined expressions