Corporation Tax Act 2009 section 536

Introduction to Chapter

Section 536 sets out the purpose and structure of the Chapter, explaining what it covers and how it is organised.

• This section serves as a roadmap to the Chapter, outlining its scope and arrangement.
• It is derived from sections 91H(1), (2) and (6), and 91I(1), (2) and (7) of the Finance Act 1996.
• The section provides an overview so that readers can understand the framework before engaging with the detailed provisions that follow.
• It was amended by the Finance Act 2009 (Schedule 24, paragraphs 8(c)(ii) and 12).