974 Charge to tax under this Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 6
Sale of Foreign Dividend Coupons

974  Charge to tax under this Chapter

(1)     The charge to corporation tax on income applies to income treated under subsection (2) as arising from foreign holdings.

(2)     Income is treated as arising from such holdings in the following cases.

(3)     The first case

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