Corporation Tax Bill: first report of session 2008-09, report, together with formal minutes and evidence

The Committee welcomes the Corporation Tax Bill as a clarification of the existing law and believes it will be easier to use and more accessible to Parliament, the judiciary, informed professionals, business people and other users of the legislation. The Committee is satisfied that the only changes to the law that the Bill makes are of such minor significance that they need not be referred to the attention of Parliament.