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Bill · started in the Commons

Corporation Tax Act

Restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.

Now an Act of Parliament

The story so farThe Corporation Tax Bill was introduced in the House of Commons on 4 December 2008 by Mr Alistair Darling (Labour). It completed its passage through Parliament and became law as the Corporation Tax Act, receiving Royal Assent on 26 March 2009.

What the bill does

<p>The main purpose of the Bill is to rewrite the charge to corporation tax and the primary corporation tax legislation used by companies in computing their income.</p><p>This is the fifth Bill produced by the Tax Law Rewrite Project; the Bill rewrites the law without changing its general effect. </p><p>Rewrite Bills are subject to a streamlined procedure for Parliamentary scrutiny: they are introduced in the House of Commons, referred to a Second Reading Committee, and then to a Joint Committee of both Houses.</p>

Progress through Parliament

  1. 1st reading Commons 4 Dec 2008
  2. Second reading committee Commons 15 Jan 2009
  3. 2nd reading Commons 19 Jan 2009
  4. Committee stage Commons 27 Jan 2009
  5. Order of Commitment discharged Commons 3 Mar 2009
  6. 3rd reading Commons 3 Mar 2009
  7. 1st reading Lords 4 Mar 2009
  8. 2nd reading Lords 25 Mar 2009
  9. Committee negatived Lords 25 Mar 2009
  10. 3rd reading Lords 25 Mar 2009
  11. Royal Assent Unassigned 26 Mar 2009

Source: the official bill page. Last updated 16 Oct 2009.