{
  "legislation": {
    "id": "ukpga/2009/4",
    "title": "Corporation Tax Act 2009",
    "short_title": "Corporation Tax Act 2009",
    "citation": "2009 c. 4",
    "type": "ukpga",
    "date": "2009-03-26",
    "revised": true,
    "unapplied_effects": 22,
    "url": "https://openlegislation.uk/corporation-tax-act-2009",
    "json_url": "https://openlegislation.uk/corporation-tax-act-2009.json"
  },
  "direction": "made_to",
  "with": "ukpga/2015/21",
  "count": 32,
  "effects": [
    {
      "type": "applied by 2010 c. 4, s. 357QB (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1153",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 738A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "Sch. 2 para. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "excluded by 2010 c. 4, s. 357PD (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1058(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357UF (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217MA",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357RE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1205(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357TG (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217DB",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357TE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217CL(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357RG (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1210",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "excluded by 2010 c. 4, s. 357QD (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1158(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357SE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1216CL(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357SH (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1216DC",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "excluded by 2010 c. 4, s. 357QD (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1158(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357UG (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217MB",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "excluded by 2010 c. 4, s. 357QB (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1152",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "excluded by 2010 c. 4, s. 357PE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1062(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357SE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1216CL(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "excluded by 2010 c. 4, s. 357QC (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1154(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357RE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1205(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357RF (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1209",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357SG (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1216DB",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357TH (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217DC",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357TF (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217DA",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357SF (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1216DA",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357UI (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217N(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "excluded by 2010 c. 4, s. 357PC (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1055",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "applied by 2010 c. 4, s. 357WH (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1262(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357UH (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217MC",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357RH (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1211",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "excluded by 2010 c. 4, s. 357PE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1062(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "applied by 2010 c. 4, s. 357OK (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 858",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357TE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217CL(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "modified by 2010 c. 4, s. 357UE (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217LB",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2015/21",
        "title": "Corporation Tax (Northern Ireland) Act 2015",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}