1 Overview of Act
Corporation Tax Act 2009 (2009 c 4) | Legislation

1  Overview of Act

(1)     Part 2 of this Act contains basic provisions about the charge to corporation tax including—

(a)     the imposition of the charge to corporation tax on the income and chargeable gains of companies (referred to collectively as “profits”), (see section 2),

(b)     the exclusion of income and chargeable gains subject to corporation tax from income tax and capital gains tax (see sections 3 and 4),

(c)     provision about the territorial scope of the charge to corporation tax (see section 5 and [Chapters 3A and 4]),

(d)     provision about how corporation tax is

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