Corporation Tax Act 2009 section 606C

Meaning of "test day"

Section 606C defined the meaning of "test day" for the purposes of the connected provisions in sections 606A to 606H, but this section has been removed from the legislation.

• Section 606C was part of a group of provisions (sections 606A to 606H) that have all been omitted from the Corporation Tax Act 2009.
• The omission was made by Finance (No. 2) Act 2015, under section 32 and Schedule 7, paragraph 69.
• The removal takes effect for accounting periods beginning on or after 1 January 2016.
• For any accounting periods that straddled 1 January 2016, the old rules may still have applied to the earlier period; the new treatment applies from the first accounting period starting on or after that date.