Corporation Tax Act 2010 section 1181

Repeals and revocations

Section 1181 introduces Schedule 3 to the Act, which lists the older laws and provisions that are repealed or revoked, and clarifies that certain of those repeals apply only for corporation tax purposes.

• Schedule 3 lists all the repeals and revocations made by the Corporation Tax Act 2010, including the removal of laws that had become spent or obsolete.
• The repeals and revocations cover earlier legislation that has been replaced or consolidated by the provisions of this Act.
• Part 2 of Schedule 3 contains repeals and revocations that take effect for corporation tax purposes only, meaning the original provisions may still apply in other tax contexts such as income tax.
• Accountants should consult Schedule 3 directly to identify which specific earlier enactments have been removed and whether a particular repeal is of general effect or limited to corporation tax.