OpenLegislation

Instruments made under Corporation Tax Act 2010

2010 c. 4 · 34 instruments

InstrumentCitationMadeUnder
Corporation Tax Act 2010 (Part 8C) 2025 S.I. 2025/1253 1 Dec 2025 Section 357YW
Investment Allowance and Cluster Area Allowance (Investment Expenditure) 2024 S.I. 2024/395 18 Mar 2024 Section 332BA, Section 356JE
Community Investment Tax Relief (Amendment of Investment Limits) 2023 S.I. 2023/518 9 May 2023 Section 229
Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) 2022 S.I. 2022/1203 17 Nov 2022 Section 18G
Taxation of Securitisation Companies 2022 S.I. 2022/465 25 Apr 2022 Section 623, Section 624, Section 625
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 269BE
Investment Allowance and Cluster Area Allowance (Relevant Income: Tariff Receipts) 2019 S.I. 2019/63 16 Jan 2019 Section 332F, Section 356JH
Taxation of Securitisation Companies 2018 S.I. 2018/143 6 Feb 2018 Section 624, Section 625
Corporate Interest Restriction 2017 S.I. 2017/1227 7 Dec 2017 Section 624
Corporation Tax Act 2010 (Part 8C) 2017 S.I. 2017/364 13 Mar 2017 Section 357YW
Investment Allowance and Cluster Area Allowance (Investment Expenditure) 2017 S.I. 2017/292 7 Mar 2017 Section 332BA, Section 332K, Section 356JE, Section 356JN
Corporation Tax Act 2010 (Profits Arising from the Exploitation of Patents) Foreign Taxes Designation 2016 S.I. 2016/1181 6 Dec 2016 Section 375BP
Community Amateur Sports Clubs 2015 S.I. 2015/725 16 Mar 2015 Section 659, Section 660, Section 660A
Community Amateur Sports Clubs (Exemptions) 2014 S.I. 2014/3327 17 Dec 2014 Section 662, Section 663
Investment Transactions (Tax) 2014 S.I. 2014/685 17 Mar 2014 Section 622A
Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) 2014 S.I. 2014/518 6 Mar 2014 Section 528, Section 544
Additionally-developed Oil Fields 2013 S.I. 2013/2910 15 Nov 2013 Section 349, Section 349A
Investment Trust (Approved Company) (Tax) 2013 S.I. 2013/1406 6 Jun 2013 Section 1159
Tax Law Rewrite Acts 2013 S.I. 2013/463 4 Mar 2013 Section 1178, Section 1179
Profits from Patents (EEA Rights) 2013 S.I. 2013/420 26 Feb 2013 Section 357BB
Qualifying Oil Fields 2012 S.I. 2012/3153 20 Dec 2012 Section 349
Corporation Tax (Variation of the Relevant Percentage) 2011 S.I. 2011/2885 1 Dec 2011 Section 310
Income Tax (Manufactured Overseas Dividends) 2011 S.I. 2011/2503 19 Oct 2011 Section 789, Section 803, Section 804
Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) 2011 S.I. 2011/1784 20 Jul 2011 Section 27
Income Tax (Manufactured Overseas Dividends) 2011 S.I. 2011/1787 20 Jul 2011 Section 789, Section 803, Section 804
Corporation Tax Act 2010 (Amendment) 2010 S.I. 2010/2902 6 Dec 2010 Section 1179
Qualifying Oil Fields 2010 S.I. 2010/1899 23 Jul 2010 Section 349
Corporation Tax Act 2010 (Transitional Provision) 2010 S.I. 2010/665 9 Mar 2010 Section 1180
Additionally-developed Oil Fields 2013 Draft 2013, ISBN 9780111104590 — Section 349, Section 349A
Community Amateur Sports Clubs 2014 Draft 2014, ISBN 9780111125953 — Section 659, Section 660, Section 660A
Community Amateur Sports Clubs 2015 Draft 2015, ISBN 9780111127483 — Section 659, Section 660, Section 660A
Investment Allowance and Cluster Area Allowance (Relevant Income: Tariff Receipts) 2018 Draft 2018, ISBN 9780111173909 — Section 332F, Section 356JH
Qualifying Oil Fields 2010 Draft 2010, ISBN 9780111499566 — Section 349
Investment Trust (Approved Company) (Tax) 2011 Draft 2011, ISBN 9780111516683 — Section 622A, Section 1158, Section 1159

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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