What does section 1327 of the Corporation Tax Act 2009 do?

Section 1327 introduces Schedule 4 to the Corporation Tax Act 2009. Schedule 4 provides an index of defined expressions used throughout the Act, serving as a reference tool that directs readers to the specific provisions where technical terms and expressions are defined or explained under United Kingdom law.

What is Schedule 4 of the Corporation Tax Act 2009?

Schedule 4 is a look-up table listing expressions used in the Corporation Tax Act 2009. Its first column lists each expression, and alongside it directs the reader to the section where that expression is defined. If an abbreviated form of a term exists, the abbreviation is also noted in the relevant entry.

How does the index of defined expressions help readers of the Corporation Tax Act 2009?

The index helps readers locate the meaning of technical terms encountered in any provision of the Act. Given the length and complexity of the Corporation Tax Act 2009, Schedule 4 provides a convenient starting point for finding where unfamiliar terms are defined, including noting any abbreviated forms used elsewhere in the legislation.

Does Schedule 4 include abbreviated forms of defined expressions?

Yes. Where an expression used in the Corporation Tax Act 2009 appears both in its full form and in a shortened or abbreviated form, Schedule 4 notes the abbreviation at the end of the relevant entry. This ensures readers can recognise both versions of the term when reading different parts of the Act.

Corporation Tax Act 2009 section 1327

Index of defined expressions

Section 1327 introduces Schedule 4, which provides an index of defined expressions used throughout the Corporation Tax Act 2009.

Schedule 4 contains an index of defined expressions that apply for the purposes of the Act.
The schedule lists where key expressions used in the Act are defined or explained.
Where an expression is also used in an abbreviated form, the abbreviation is noted alongside the entry in the schedule.
The index serves as a reference tool to help readers locate the meaning of technical terms used in the legislation.

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