Law & Regulation
Corporation Tax Act 2010
Principal UK corporation tax statute, relevant to the tax treatment of UK project companies, SPVs and infrastructure investment structures.
Legal Framework Position
- TaxPrimary / Framework Instrument
Instrument Overview
- Official Citation
- 2010 c. 4
- Instrument Type
- Law / Act
- Source Language
- English
- Last Verified
- 11 September 2026