Source: http://www.legislation.gov.uk/ukpga/2010/4/section/545
Timestamp: 2013-05-23 21:56:25
Document Index: 30479550

Matched Legal Cases: ['art. 13', 'art. 14', 'art. 5', 'art. 16', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Chapter 5Cancellation of tax advantageSection 545Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Corporation Tax Act 2010. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.s. 545(5) words omitted by 2012 c. 14 Sch. 4 para. 34(1)Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Whole provisions yet to be inserted into this Act (including any effects on those provisions):Pt. 8A inserted by 2012 c. 14 Sch. 2 para. 1(1)Pt. 21A inserted by 2010 c. 13 Sch. 16 para. 3Pt. 21B inserted by 2011 c. 11 Sch. 5 para. 2Pt. 21C inserted by 2011 c. 11 Sch. 3 para. 2s. 9A 9B inserted by 2011 c. 11 Sch. 7 para. 3s. 67A applied by 2001 c. 2 s. 250A(2) (as inserted) by 2011 c. 11 Sch. 14 para. 12(14)s. 67A inserted by 2011 c. 11 Sch. 14 para. 8(3)s. 67B and cross-heading inserted by 2012 c. 14 Sch. 16 para. 218s. 134A inserted by 2010 c. 33 Sch. 6 para. 5s. 146A 146B inserted by 2010 c. 33 Sch. 6 para. 9s. 155A 155B inserted by S.I. 2012/266 art. 13(1)s. 174A 174B inserted by S.I. 2012/266 art. 14(1)s. 210A inserted by 2010 c. 13 Sch. 7 para. 7s. 330A-330C inserted by 2012 c. 14 Sch. 21 para. 3s. 349A inserted by 2012 c. 14 Sch. 22 para. 15s. 355A-355C inserted by S.I. 2012/3153 art. 5s. 394A and cross-heading inserted by 2010 c. 13 Sch. 18 para. 5s. 394A(1) s. 394A renumbered as s. 394A(1) by 2012 c. 14 s. 24(5)(a)s. 394A(2) inserted by 2012 c. 14 s. 24(5)(b)s. 394ZA inserted by 2012 c. 14 s. 24(4)s. 398A-398G and cross-heading inserted by 2010 c. 13 Sch. 18 para. 6s. 398A(1)(a) words inserted by 2011 c. 11 s. 54(1)s. 398D(6)(6A) substituted for s. 398D(6) by 2012 c. 14 Sch. 20 para. 38s. 398G(2) omitted by 2011 c. 11 Sch. 6 para. 6(2)s. 398G(3)(4) substituted for s. 398G(3) by 2011 c. 11 Sch. 6 para. 6(3)s. 437A-437C inserted by 2011 c. 11 Sch. 6 para. 22s. 472A inserted by 2010 c. 13 Sch. 8 para. 1(2)s. 477A and cross-heading inserted by 2010 c. 13 Sch. 8 para. 7s. 477A(A1) inserted by 2012 c. 14 Sch. 15 para. 3(2)s. 477A(1) word inserted by 2012 c. 14 Sch. 15 para. 3(3)s. 491A and cross-heading inserted by 2012 c. 14 Sch. 15 para. 4s. 528A 528B inserted by 2012 c. 14 Sch. 4 para. 16s. 530A inserted by 2012 c. 14 Sch. 4 para. 23s. 554A inserted by 2010 c. 33 Sch. 4 para. 8s. 562A inserted by 2012 c. 14 Sch. 4 para. 9s. 562B 562C inserted by 2012 c. 14 Sch. 4 para. 18s. 573A inserted by 2012 c. 14 Sch. 4 para. 11s. 573B inserted by 2012 c. 14 Sch. 4 para. 20s. 599A applied by 2007 c. 3 s. 973(3B) (as inserted) by 2010 c. 33 Sch. 4 para. 2s. 599A inserted by 2010 c. 33 Sch. 4 para. 10s. 661A-661C inserted by 2010 c. 13 Sch. 6 para. 32s. 661D and cross-heading inserted by 2012 c. 14 Sch. 15 para. 6s. 665A and cross-heading inserted by 2012 c. 14 Sch. 15 para. 7s. 931H heading word substituted by 2010 c. 33 Sch. 3 para. 3(3)(a)s. 931H(1) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(b)(ii)s. 931H(1) words inserted by 2010 c. 33 Sch. 3 para. 3(3)(b)(i)s. 931H(2) words substituted by 2010 c. 33 Sch. 3 para. 3(3)(c)s. 931H(3) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(i)s. 931H(3) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(ii)s. 931H(4) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(i)s. 931H(4) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(ii)s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(i)s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(ii)s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(iii)s. 931RA and cross-heading inserted by 2010 c. 33 Sch. 3 para. 3(4)s. 938M(1) words substituted by 2012 c. 14 Sch. 20 para. 39(2)s. 938M(2) words substituted by 2012 c. 14 Sch. 20 para. 39(3)(a)s. 938M(2) words substituted by 2012 c. 14 Sch. 20 para. 39(3)(b)s. 939C(8) modified (temp.) by 2011 c. 11 Sch. 3 para. 31(b)s. 940A s. 938 renumbered as s. 940A by 2011 c. 11 Sch. 5 para. 3(1)(a)s. 940A(2) word substituted by 2011 c. 11 Sch. 5 para. 3(2)(a)s. 940A(3) word substituted by 2011 c. 11 Sch. 5 para. 3(2)(b)s. 940B s. 939 renumbered as s. 940B by 2011 c. 11 Sch. 5 para. 3(1)(b)s. 940C s. 940 renumbered as s. 940C by 2011 c. 11 Sch. 5 para. 3(1)(c)s. 1027A inserted by 2010 c. 33 Sch. 3 para. 1(3)s. 1030A 1030B and cross-heading inserted by S.I. 2012/266 art. 16(3)Commencement Orders yet to be applied to the Corporation Tax Act 2010:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2011/2977 art. 2 commences (2011 c. 11)S.I. 2012/628 art. 2-8 commences (2011 c. 20)S.I. 2012/887 art. 2 3 coming into forceS.I. 2012/1662 art. 2(2)(b) commences (2011 c. 24)545Cancellation of tax advantageE+W+S+N.I.This section has no associated Explanatory Notes(1)If an officer of Revenue and Customs thinks that a company which is, or is a member of, a UK REIT has tried to obtain a tax advantage for itself or another person, the officer may give a notice to the company specifying the tax advantage.