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Session 2008 - 09
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Other Bills before Parliament

Corporation Tax Bill


Corporation Tax Bill

lxii

 

Miscellaneous

1301   

Restriction of deductions for annual payments

1302   

Social security contributions

1303   

Penalties, interest and VAT surcharges

1304   

Crime-related payments

1305   

Dividends and other distributions

Chapter 2

Other general rules

Miscellaneous profits and losses

1306   

Losses calculated on same basis as miscellaneous income

1307   

Apportionment etc of miscellaneous profits and losses to accounting period

Expenditure on research and development

1308   

Expenditure brought into account in determining value of intangible asset

Visiting performers

1309   

Payments treated as made to visiting performers

Part 21

Other general provisions

Orders and regulations

1310   

Orders and regulations

Apportionment to different periods

1311   

Apportionment to different periods

Interpretation

1312   

Abbreviated references to Acts

1313   

Activities in UK sector of continental shelf

1314   

Meaning of “caravan”

1315   

Claims and elections

1316   

Meaning of “connected” persons and “control”

1317   

Meaning of “farming” and related expressions

1318   

Meaning of grossing up

1319   

Other definitions

1320   

Interpretation: Scotland

1321   

Interpretation: Northern Ireland

Final provisions

1322   

Minor and consequential amendments

1323   

Power to make consequential provision

1324   

Power to undo changes

 
 

Corporation Tax Bill

lxiii

 

1325   

Transitional provisions and savings

1326   

Repeals and revocations

1327   

Index of defined expressions

1328   

Extent

1329   

Commencement

1330   

Short title

Schedule 1   —   

Minor and consequential amendments

Part 1   —   

Income and Corporation Taxes Act 1988

Part 2   —   

Other enactments

Schedule 2   —   

Transitionals and savings

Part 1   —   

General provisions

Part 2   —   

Changes in the law

Part 3   —   

Charge to corporation tax on income

Part 4   —   

Accounting periods

Part 5   —   

Company residence: exceptions to section 14

Part 6   —   

Trading income

Part 7   —   

Property income

Part 8   —   

Loan relationships

Part 9   —   

Relationships treated as loan relationships

Part 10   —   

Derivative contracts

Part 11   —   

Intangible fixed assets

Part 12   —   

Beneficiaries’ income from estates in administration

Part 13   —   

Relief for share incentive plans

Part 14   —   

Other relief for employee share acquisitions

Part 15   —   

Research and development

Part 16   —   

Remediation of contaminated land

Part 17   —   

Film production

Part 18   —   

Management expenses

Part 19   —   

Unremittable income

Part 20   —   

General exemptions

Part 21   —   

Other provisions

Schedule 3   —   

Repeals and revocations

Part 1   —   

Repeals and revocations on 1 April 2009

Part 2   —   

Prospective repeals

Schedule 4   —   

Index of defined expressions

 
 

 
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Revised 9 December 2008