Statute
Section 979 — Corporation Tax Act 2009: Charge to tax on income not otherwise charged
Text of the provision Official document
Charge to tax on income not otherwise charged 979 1 The charge to corporation tax on income applies to income that is not otherwise within the application of that charge under the Corporation Tax Acts.
2 Subsection (1) does not apply to—
a annual payments, b income in respect of which no liability to corporation tax arises because of an exemption, or c deemed income.
Official source: legislation.gov.uk
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