Corporation Tax Act 2010
Act of ParliamentThis bill passed all stages in both Houses and received Royal Assent.
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Long title
A Bill to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.
Summary
<p>This Bill follows the Corporation Tax Act 2009, which rewrote the charge to corporation tax and the primary corporation tax legislation used by companies in computing their income. The Bill substantially completes the rewrite of the corporation tax code. It includes provisions on losses and gifts to charities, various reliefs such as group relief, distributions, particular types of companies and activities, avoidance, and definitions. </p><p>This is the sixth Bill produced by the Tax Law Rewrite Project; the Bill rewrites the law without changing its general effect. </p><p>Rewrite Bills are subject to a streamlined procedure for Parliamentary scrutiny: they are introduced in the House of Commons, referred to a Second Reading Committee, and then to a joint Committee of both Houses.</p>
Progress through Parliament
- 1st reading· Commons
19 November 2009 – 19 November 2009
- Second reading committee· Commons
15 December 2009 – 15 December 2009
- 2nd reading· Commons
5 January 2010 – 5 January 2010
- Committee stage· Commons
11 January 2010 – 11 January 2010
- Committee stage· Commons
4 February 2010 – 4 February 2010
- 3rd reading· Commons
4 February 2010 – 4 February 2010
- 1st reading· Lords
4 February 2010 – 4 February 2010
- 2nd reading· Lords
2 March 2010 – 2 March 2010
- Report stage· Lords
2 March 2010 – 2 March 2010
- 3rd reading· Lords
2 March 2010 – 2 March 2010
- Royal Assent· Unassigned
3 March 2010 – 3 March 2010
Source: UK Parliament Bills API. Bill ID: 535.