Corporation Tax Act
Act of ParliamentThis bill passed all stages in both Houses and received Royal Assent.
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Long title
Restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
Summary
<p>The main purpose of the Bill is to rewrite the charge to corporation tax and the primary corporation tax legislation used by companies in computing their income.</p><p>This is the fifth 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
4 December 2008 – 4 December 2008
- Second reading committee· Commons
15 January 2009 – 15 January 2009
- 2nd reading· Commons
19 January 2009 – 19 January 2009
- Committee stage· Commons
27 January 2009 – 27 January 2009
- Order of Commitment discharged· Commons
3 March 2009 – 3 March 2009
- 3rd reading· Commons
3 March 2009 – 3 March 2009
- 1st reading· Lords
4 March 2009 – 4 March 2009
- 2nd reading· Lords
25 March 2009 – 25 March 2009
- Committee negatived· Lords
25 March 2009 – 25 March 2009
- 3rd reading· Lords
25 March 2009 – 25 March 2009
- Royal Assent· Unassigned
26 March 2009 – 26 March 2009
Source: UK Parliament Bills API. Bill ID: 365.