Corporation Tax Act 2009 section 1328

Extent

Section 1328 establishes the geographical extent of the Corporation Tax Act 2009 across the United Kingdom.

  • The Act extends to England and Wales, Scotland and Northern Ireland
  • The Act therefore forms part of the law of each part of the United Kingdom
  • Any amendment, repeal or revocation made by Schedules 1 or 3 has the same geographical extent as the original provision being changed
  • This ensures that consequential changes apply consistently with the legislation they modify

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