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Statutory Instruments

2010 No. 665

Corporation Tax

The Corporation Tax Act 2010 (Transitional Provision) Order 2010

Made

9th March 2010

Coming into force

1st April 2010

The Treasury make the following Order in exercise of the power conferred by section 1180(2) of the Corporation Tax Act 2010( 1 ).

Citation, commencement and effect

1. This Order may be cited as the Corporation Tax Act 2010 (Transitional Provision) Order 2010 and shall come into force on 1st April 2010 and have effect for accounting periods ending on or after that date.

Interest etc paid in respect of certain securities

2. In relation to any interest or other distribution paid before 1 July 2009 section 1032(2) of the Corporation Tax Act 2010 has effect as if after “any enactment” there were inserted “, other than section 1285 of CTA 2009 (exemption for UK company distributions),”.

Tony Cunningham

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

9th March 2010

( 1 )

2010 c. 4 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Corporation Tax Act 2010 (Transitional Provision) Order 2010 (2010/665)
Version from: original only

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