Corporation Tax Act 2009 section 1319

Other definitions

Section 1319 provides a glossary of key terms used throughout the Corporation Tax Act 2009, covering entities, tax rates, filing dates, and insolvency arrangements.

• Defines specific entity types including credit unions, European Cooperative Societies (SCEs), and European public limited-liability companies (SEs)
• Establishes the meaning of national insurance contributions by reference to the relevant social security legislation for Great Britain and Northern Ireland
• Sets the normal self-assessment filing date as 31 January following the end of the relevant tax year
• Defines statutory insolvency arrangements to include UK voluntary arrangements, company compromises under the Companies Act 2006, and equivalent arrangements under the law of countries outside the United Kingdom