The Corporation Tax Act 2009 (CTA 2009), which received Royal Assent on 26 March 2009, was the first of three Acts to rewrite the former provisions of the tax code applicable to companies. It is the longest single Act to have been passed by Parliament and, at the time, included 1,330 sections and four schedules. The Act applies to accounting periods ending on or after 1 April 2009.
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