Corporation Tax Act 2010 section 833

Interpretation of Part

Section 833 provided definitions and interpretation rules for Part 18 of the Corporation Tax Act 2010, but this entire Part has been removed from the legislation.

• Section 833 served as the interpretation provision for Part 18 of the Corporation Tax Act 2010, defining key terms used throughout that Part.
• The entire Part 18, including section 833, was repealed by the Finance Act 2016.
• The repeal took effect in relation to disposals made on or after 5 July 2016.
• Any disposals that occurred before 5 July 2016 would still have been governed by the original provisions of Part 18 as they stood at the time.