Corporation Tax Act 2009 section 1085

Overview of Chapter

Section 1085 provides an overview of the chapter, describing its contents and structure.

  • This section serves as a roadmap to the chapter, summarising what each part covers
  • It is an introductory provision that does not itself create any tax rules or obligations
  • The section was introduced as a new provision in the Corporation Tax Act 2009 to aid navigation
  • It was subsequently amended by Finance Act 2016 to reflect updates to the chapter's contents

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member