| Short Title: | Corporation Tax Act 2010 |
| Parliament: | Parliament of the United Kingdom |
| Long Title: | An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes. |
| Statute Book Chapter: | 2010 c. 4 |
| Introduced By: | Alistair Darling (Chancellor of the Exchequer) and Lord Davies[1] |
| Territorial Extent: | England and Wales Scotland Northern Ireland |
| Royal Assent: | 3 March 2010 |
| Commencement: | 3 March 2010 |
| Status: | Current |
| Original Text: | http://www.legislation.gov.uk/ukpga/2010/4/contents/enacted |
| Use New Uk-Leg: | yes |
| Legislation History: | http://services.parliament.uk/bills/2009-10/corporationtax.html |
The Corporation Tax Act 2010 (c.4) is an Act of the Parliament of the United Kingdom that received Royal Assent on 3 March 2010.
It was first presented (first reading) in the House of Commons on 19 November 2009 and received its third reading on 4 February 2010.[2] It was first read in the House of Lords on 4 February 2010 and received its second and third readings on 2 March 2010.[2]
Section 1 of the Act gives a summary of the contents of the 2010 Act, and the changes it made, primarily to the Income and Corporation Taxes Act 1988.