OpenLegislation

Instruments made under Corporation Tax Act 2009

2009 c. 4 · 32 instruments

InstrumentCitationMadeUnder
Corporation Tax (Certification as Low-Budget Film) 2024 S.I. 2024/1009 8 Oct 2024 Section 1179AE, Section 1179DJA
Research and Development Relief (Information Requirements etc.) 2024 S.I. 2024/950 11 Sep 2024 Section 1142A
Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) 2023 S.I. 2023/813 17 Jul 2023 Section 1142A
Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) 2022 S.I. 2022/690 20 Jun 2022 Section 1142
Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) 2022 S.I. 2022/286 14 Mar 2022 Section 133N
Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares 2022 S.I. 2022/239 7 Mar 2022 Section 598, Section 606
Research and Development (Qualifying Bodies) (Tax) 2018 S.I. 2018/217 21 Feb 2018 Section 1142
Cultural Test (Television Programmes) 2017 S.I. 2017/1138 20 Nov 2017 Section 1216CB
Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2016 S.I. 2016/1234 15 Dec 2016 Section 319, Section 598
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2015 S.I. 2015/1960 3 Dec 2015 Section 328, Section 606
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2015 S.I. 2015/1961 3 Dec 2015 Section 310, Section 328, Section 598, Section 606
Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2015 S.I. 2015/1962 3 Dec 2015 Section 319, Section 598
Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) 2015 S.I. 2015/1963 3 Dec 2015 Section 475, Section 705
Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2015 S.I. 2015/1541 16 Jul 2015 Section 319, Section 598
Cultural Test (Television Programmes) 2015 S.I. 2015/1449 29 Jun 2015 Section 1216CB, Section 1216CC
Changes in Accounting Standards (Loan Relationships and Derivative Contracts) 2014 S.I. 2014/3325 17 Dec 2014 Section 465A
Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2014 S.I. 2014/3187 1 Dec 2014 Section 319, Section 598
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2014 S.I. 2014/3188 1 Dec 2014 Section 310, Section 328, Section 598, Section 606
Corporation Tax Act 2009, Section 582 (Contract for Differences) 2013 S.I. 2013/3218 19 Dec 2013 Section 701
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2013 S.I. 2013/2781 29 Oct 2013 Section 328, Section 606
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2013 S.I. 2013/1843 18 Jul 2013 Section 328, Section 606
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2011 S.I. 2011/2912 6 Dec 2011 Section 328, Section 598, Section 606
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2011 S.I. 2011/698 9 Mar 2011 Section 328, Section 606
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2010 S.I. 2010/809 15 Mar 2010 Section 328, Section 606
Corporation Tax Act 2009 (Amendment) 2010 S.I. 2010/614 4 Mar 2010 Section 1324
Distributions (Excluded Companies) 2009 S.I. 2009/3314 15 Dec 2009 Section 931C
Corporation Tax Act 2009 (Amendment) 2009 S.I. 2009/2860 26 Oct 2009 Section 1323, Section 1324
Alternative Finance Arrangements 2009 S.I. 2009/2568 23 Sep 2009 Section 521
Corporation Tax (Land Remediation Relief) 2009 S.I. 2009/2037 21 Jul 2009 Section 1145, Section 1146, Section 1146A, Section 1147, Section 1149
Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) 2009 S.I. 2009/1886 14 Jul 2009 Section 598
Changes in Accounting Standards (Loan Relationships and Derivative Contracts) 2014 Draft 2014, ISBN 9780111123355 — Section 465A
Distributions (Excluded Companies) 2009 Draft 2009, ISBN 9780111486399 — Section 931C

Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.

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