Statute
Section 2 — Corporation Tax Act 2009: Charge to corporation tax
Text of the provision Official document
Charge to corporation tax 2 1 Corporation tax is charged on profits of companies for any financial year for which an Act so provides.
2 In this Part “ profits ” means income and chargeable gains, except in so far as the context otherwise requires. 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 In this Act “ the charge to corporation tax on income ” means the charge under subsection (1) so far as relating to income.
4 The charge to corporation tax on income has effect in accordance with the provisions of the Corporation Tax Acts that deal with its application.
Official source: legislation.gov.uk
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