Corporation Tax Act 2010 section 329A

Overview of Chapter

Section 329A provided an overview of Chapter 5A, which contained provisions relating to a specific corporation tax regime, but this entire chapter has since been repealed.

• Section 329A served as the introductory overview for Chapter 5A of the Corporation Tax Act 2010, spanning sections 329A to 329T.
• The entire Chapter 5A was repealed by Finance Act 2015, under section 47 and Schedule 11, paragraph 13.
• The repeal takes effect in relation to accounting periods ending on or after 5 December 2013, meaning any accounting period that ended before that date would still have been subject to the old rules.
• As a result, section 329A and all associated provisions in Chapter 5A no longer have any practical application for current or future accounting periods.