Statute
Section 299 — Corporation Tax Act 2009: Charge to tax on non-trading profits
Text of the provision Official document
Charge to tax on non-trading profits 299 1 The charge to corporation tax on income applies to any non-trading profits which a company has in respect of its loan relationships.
2 For the meaning of a company having such profits and how they are calculated, see section 301.
Official source: legislation.gov.uk
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