Section 932 — Corporation Tax Act 2009: Overview of Part

Overview of Part 932 1 This Part applies the charge to corporation tax on income to—

a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b beneficiaries' income from estates in administration (see Chapter 3),

c income from the holding of an office (see Chapter 4),

d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e income treated as arising from the sale or other realisation of dividend coupons in respect of foreign holdings (see Chapter 6),

f annual payments not otherwise charged to corporation tax (see Chapter 7),

and g other income not otherwise charged to corporation tax (see Chapter 8).

2 Chapter 9 contains rules that give priority to provisions outside this Part in relation to matters that fall within Chapter 2, 5 or 6.

3 This Part needs to be read with Part 19 (general exemptions).