Bill · started in the Commons
Corporation Tax Act 2010
A Bill to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.
Now an Act of Parliament
The story so farThe Corporation Tax Bill was introduced in the House of Commons on 19 November 2009 by Mr Alistair Darling (Labour). It completed its passage through Parliament and became law as the Corporation Tax Act 2010, receiving Royal Assent on 3 March 2010.
What the bill does
<p>This Bill follows the Corporation Tax Act 2009, which rewrote the charge to corporation tax and the primary corporation tax legislation used by companies in computing their income. The Bill substantially completes the rewrite of the corporation tax code. It includes provisions on losses and gifts to charities, various reliefs such as group relief, distributions, particular types of companies and activities, avoidance, and definitions. </p><p>This is the sixth 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
- 1st reading Commons 19 Nov 2009
- Second reading committee Commons 15 Dec 2009
- 2nd reading Commons 5 Jan 2010
- Committee stage Commons 11 Jan 2010
- Committee stage Commons 4 Feb 2010
- 3rd reading Commons 4 Feb 2010
- 1st reading Lords 4 Feb 2010
- 2nd reading Lords 2 Mar 2010
- Report stage Lords 2 Mar 2010
- 3rd reading Lords 2 Mar 2010
- Royal Assent Unassigned 3 Mar 2010
Source: the official bill page. Last updated 21 Apr 2010.