Corporation Tax Act 2009 section 1326

Repeals and revocations

Section 1326 introduces Schedule 3 to the Act, which gives effect to the repeal and revocation of earlier legislation that is replaced or rendered unnecessary by the Corporation Tax Act 2009.

• This section activates Schedule 3 of the Corporation Tax Act 2009
• Schedule 3 lists the specific repeals and revocations of earlier legislation
• The repeals include spent enactments that are no longer needed
• The effect is to tidy up the statute book by removing provisions now consolidated into this Act