Statutory Instruments
2013 No. 3218
Corporation Tax
The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013
Made
19th December 2013
Laid before the House of Commons
19th December 2013
Coming into force
31st December 2013
The Treasury make the following Order in exercise of the powers conferred by section 701 of the Corporation Tax Act 2009( 1 ):
Citation, commencement and effect
1. —(1) This Order may be cited as the Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013 and comes into force on 31st December 2013.
(2) This Order has effect in relation to accounting periods ending on or after that date.
Amendment to the Corporation Tax Act 2009
2. —(1) The Corporation Tax Act 2009 is amended as follows.
(2) In section 582 (meaning of “contract for differences”), in subsection (1) after paragraph (b) insert—
“ and includes a contract which falls within section 6(2) of, or paragraph 1(1) of Schedule 2 to, the Energy Act 2013 ( 2 ) . ”
David Evennett
Karen Bradley
Two of the Lords Commissioners of Her Majesty’s Treasury
19th December 2013