The comments of the CIOT on Tax Law Rewrite Bill 6: Corporation Tax, sent to HMRC on 27 November 2007, are available to download here in Adobe (pdf) format. The papers, draft clauses and explanatory notes for each section are available to download here in Adobe (pdf) format. The sections are:
- Transactions in securities (already rewritten for IT purposes) (Paper CC/SC (07)28)
- Transactions in land (already rewritten for IT purposes) (Paper CC/SC (07) 29)
- Corporate beneficiaries under trusts (rewriting ICTA ss687A and 689B) (Paper CC/SC (07) 30)
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