Corporation Tax Act 2009 section A1

Overview of the Corporation Tax Acts

Section A1 provides an overview of the main Acts and other legislation that together make up the corporation tax code.

• The three main corporation tax Acts are CTA 2009, CTA 2010, and TCGA 1992 (for chargeable gains accruing to companies).
• Numerous other Acts contain important corporation tax provisions, including FA 1998 (company tax returns), CAA 2001 (capital allowances), TIOPA 2010 (international matters such as double taxation relief, transfer pricing, controlled foreign companies, and corporate interest restriction), and FA 2012 (insurance companies and friendly societies).
• Additional specialist areas covered by other legislation include tonnage tax (FA 2000), hybrid mismatch rules, offshore funds, and advance pricing agreements.
• The term "the Corporation Tax Acts" is formally defined by the Interpretation Act 1978 as all enactments relating to the taxation of companies' income, chargeable gains, and distributions, including relevant income tax provisions.