{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1319",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1319.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1319",
  "kind": "section",
  "number": "1319",
  "heading": "Other definitions",
  "text": "In this Act, except where the context otherwise requires—\n...\n...\n“credit union” means a society registered as a credit union under the Co-operative and Community Benefit Societies Act 2014 or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),\n“dividend ordinary rate” means the rate of income tax specified in section 8(1) of ITA 2007,\n“houseboat” means a boat or similar structure designed or adapted for use as a place of human habitation,\n“the Mergers Directive” means Council Directive 2009/133/EC,\n“national insurance contributions” means any contributions under—\n(a)Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or\n(b)Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),\n...\n“normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,\n...\n“SCE” means a European Cooperative Society within the meaning of Council Regulation (EC) No. 1435/2003 on the Statute for a European Cooperative Society,\n“SE” means a European public limited-liability company (or Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/2001 on the Statute for a European company,\n“statutory insolvency arrangement” means—\n(a)a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016,\n(b)a compromise or arrangement that has taken effect under Part 26 or 26A of the Companies Act 2006, or\n(c)an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom,\n...\n...\n...",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1319 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(2), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Act substituted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 142 (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1319 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(8)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 1319 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(3) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 1319 substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 33"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 1319 inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 41 (with ss. 2(2), 5(2))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2010/13",
      "affecting_title": "Finance Act 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1319",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "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."
}