Citation 2010 c. 4 Commencement 3 March 2010 | Royal assent 3 March 2010 | |
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Long title An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes. Territorial extent England and WalesScotlandNorthern Ireland | ||
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.
It was first presented (first reading) in the House of Commons on 19 November 2009 and received its third reading on 4 February 2010. It was first read in the House of Lords on 4 February 2010 and received its second and third readings on 2 March 2010.
Overview
Section 1 of the Act gives a summary of the contents of the 2010 Act, and the changes it made, primarily to the Income and Corporation Taxes Act 1988.
References
Corporation Tax Act 2010 Wikipedia(Text) CC BY-SA