Statute
Section 1167 — Corporation Tax Act 2010: Sources of income within the charge to corporation tax or income tax
Text of the provision Official document
Sources of income within the charge to corporation tax or income tax 1167 In the Corporation Tax Acts, a source of income is within the charge to corporation tax or income tax if that tax—
a is chargeable on the income arising from it, or b would be so chargeable if there were any income arising from it, and references to a person, or income, being within the charge to corporation tax or income tax are to be read in the same way.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →