1 Overview of Act (1) Part 2 is about calculation of the corporation tax chargeable on a company's profits, in particular— (2) Parts 3 to 7 make provision for the following reliefs— (3) Parts 8 to 13 make provision about special types of business and company etc, in particular— (4) Parts 14 to 21 contain provisions relating to tax avoidance, in particular with respect to— (5) Part 22 contains miscellaneous provisions, including provision with respect to— (6) Part 23 contains provisions about the meaning of “distribution” and certain associated matters.

(7) Part 24 contains definitions that apply for the purposes of the Corporation Tax Acts and other general provisions that have effect for the purposes of those Acts.

(8) Part 25 contains provisions of general application, including definitions for the purposes of the Act.

(9) For abbreviations and defined expressions used in this Act, see section 1174 and Schedule 4.

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