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The Corporation Tax Act 2009 (c 4) is an Act of the Parliament of the United Kingdom. It restated certain legislation relating to corporation tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice."〔See the title of the Act and (paragraphs 5 and 6 ) of the explanatory notes to the Act.〕 The Bill was the work of the Tax Law Rewrite Project team at HM Revenue and Customs.〔Explanatory notes, (paragraph 9 (and see paragraph 1 for their name) )〕 Sections 1310, 1323, 1324, 1325(2) and (3) and 1328 to 1330 came into force on 26 March 2009.〔The Corporation Tax Act 2009, (section 1329(2) )〕 Section 1329(3) confers a power on the Treasury to bring paragraphs 71 and 99 of Schedule 2, and section 1325(1) so far as relating to those paragraphs, and Part 2 of Schedule 3, and section 1326 so far as relating to that Part of that Schedule, into force by order. The other provisions of the Act came into force on 1 April 2009.〔The Corporation Tax Act 2009, section 1329(1)〕 The amendments, repeals and revocations contained in Schedules 1 and 3 have the same extent as the provisions they amend, repeal or revoke. The other provisions of the Act extend to England and Wales, Scotland and Northern Ireland.〔The Corporation Tax Act 2009, (section 1328 )〕 ==References== *Halsbury's Statutes, 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Corporation Tax Act 2009」の詳細全文を読む スポンサード リンク
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