It restated certain legislation relating to corporation tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice.

"[2] The Bill was the work of the Tax Law Rewrite Project team at HM Revenue and Customs.

[4] Section 1329(3) confers a power on the Treasury to bring paragraphs 71 and 99 of Schedule 2, and section 1325(1) so far as relating to those paragraphs, and Part 2 of Schedule 3, and section 1326 so far as relating to that Part of that Schedule, into force by order.

The other provisions of the Act extend to England and Wales, Scotland and Northern Ireland.

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