Statute
Section 1009 — Income Tax Act 2007: Sources of income within the charge to income tax or corporation tax
Text of the provision Official document
Sources of income within the charge to income tax or corporation tax 1009 In the Income Tax Acts a source of income is within the charge to income tax or corporation 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 income tax or corporation tax are to be read in the same way.
Official source: legislation.gov.uk
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