Corporation Tax Act 2009 section 55

References to Part 5 to include Schedule 15 to FA 1996

Section 55 clarifies that references to Part 5 of the Corporation Tax Act 2009 in other legislation should generally be read as also covering Schedule 15 to the Finance Act 1996.

• References to Part 5 of the Corporation Tax Act 2009 found in other enactments are to be read as including Schedule 15 to the Finance Act 1996.
• This interpretive rule applies broadly across all legislation, not just tax statutes.
• The rule does not apply where the context clearly indicates that only Part 5 itself is intended.
• References within Schedule 15 to the Finance Act 1996 itself are excluded from this interpretive rule.