Long title | An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes. |
---|---|
Citation | 2009 c 4 |
Introduced by | Alistair Darling (Commons) Lord Myners (Lords) |
Territorial extent | United Kingdom |
Dates | |
Royal assent | 26 March 2009 |
Status: Amended | |
History of passage through Parliament | |
Text of statute as originally enacted | |
Revised text of statute as amended |
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]
Sections 1310, 1323, 1324, 1325(2) and (3) and 1328 to 1330 came into force on 26 March 2009. [4]
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. [5]
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. [6]
The Criminal Justice and Immigration Act 2008 is an Act of the Parliament of the United Kingdom which makes significant changes in many areas of the criminal justice system in England and Wales and, to a lesser extent, in Scotland and Northern Ireland. In particular, it changes the law relating to custodial sentences and the early release of prisoners to reduce prison overcrowding, which reached crisis levels in 2008. It also reduces the right of prison officers to take industrial action, and changed the law on the deportation of foreign criminals. It received royal assent on 8 May 2008, but most of its provisions came into force on various later dates. Many sections came into force on 14 July 2008.
The Short Titles Act 1896 is an Act of the Parliament of the United Kingdom. It replaces the Short Titles Act 1892.
The Sexual Offences (Amendment) Act 1976 is an act of the Parliament of the United Kingdom. It made provision in relation to rape and related offences. Except for subsections (1) and (2) and (4) and (6) of section 7, the whole Act is repealed. Section 7(2) now provides the definition of the expression "a rape offence" in relation to court martial proceedings. The other remaining provisions are purely supplemental.
The Northern Ireland Act 2009 is an Act of the Parliament of the United Kingdom. It makes provision preparatory to the intended devolution of "policing and justice" to the Northern Ireland Assembly.
The Marine and Coastal Access Act 2009 is an Act of the Parliament of the United Kingdom. It creates "a new system of marine management".
The Finance Act 2009 is an Act of the Parliament of the United Kingdom. It amends the law in relation to pensions, Income Tax, Capital Gains Tax, Corporation Tax, Value Added Tax, stamp taxes, alcohol and tobacco duties, gambling duties, Vehicle Excise Duty, fuel duty, Climate Change Levy, Landfill Tax and other environmental taxes and duties.
The Driving Instruction Act 2009 is an Act of the Parliament of the United Kingdom. It was passed because it was felt that the minimum of 45 days that it took to remove a person's name from the register of approved driving instructors could create a threat to the safety of members of the public.
The National Insurance Contributions Act 2008 is an Act of the Parliament of the United Kingdom which amends the law in relation to National insurance contribution.
The National Health Service Act 2006 is an Act of the Parliament of the United Kingdom.
The Housing Corporation (Delegation) etc. Act 2006 is an Act of the Parliament of the United Kingdom. It was enacted because it was discovered that the Housing Corporation had been delegating its functions without lawful authority. Its purpose was to retroactively legalise this.
The Commons Act 2006 is an Act of the Parliament of the United Kingdom. It implements recommendations contained in the Common Land Policy Statement 2002.
The Income Tax Act 2005 is an Act of the Parliament of the United Kingdom.
The Defamation Act 1996 is an Act of the Parliament of the United Kingdom.
The Energy Act 2004 is an Act of the Parliament of the United Kingdom concerned with nuclear power, renewable and sustainable energy and energy regulation. Royal assent was granted on 22 July 2004.
The Employment Relations Act 2004 is an Act of the Parliament of the United Kingdom which amended UK law regarding trade union membership and industrial action. The Act also enabled the UK government to make funds available to trade unions and federations of trade unions to modernise their operations.
The Child Trust Funds Act 2004 is an Act of the Parliament of the United Kingdom.
The Water Act 2003 is an Act of the Parliament of the United Kingdom.
The Police Act 2003 is an Act of the Parliament of the United Kingdom.
The Dean Forest Act 1861 is an Act of the Parliament of the United Kingdom. It is a public general Act. It was omitted from the third revised edition of the statutes because of its local and personal nature.
The Income Tax Act 2003 is an Act of the Parliament of the United Kingdom.