Corporation Tax Act 2010 section 1183

Extent

Section 1183 establishes the geographical extent of the Corporation Tax Act 2010 across the United Kingdom.

  • The Act extends to England and Wales, Scotland and Northern Ireland
  • Amendments, repeals or revocations in Schedule 1 or Schedule 3 follow the extent of the original provision they modify
  • The Act forms part of the law of each part of the United Kingdom
  • Changes to existing legislation only apply in the same territories as the legislation being changed

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