Introduction Summary
5.The main purpose of the Corporation Tax Act 2009 is to rewrite the charge to corporation tax and the primary corporation tax legislation used by companies in computing their income.
6.The Act does not generally change the meaning of the law when rewriting it. The minor changes which it does make are within the remit of the Tax Law Rewrite project and the Parliamentary process for the Act. In the main, such minor changes are intended to clarify existing provisions, make them consistent or bring the law into line with well established practice.