Corporation Tax Act 2009

Elizabeth II - Chapter 4

Author:

Great Britain

Publisher:

TSO (The Stationery Office)

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