1222 Income from a source not charged to tax
Corporation Tax Act 2009 (2009 c 4) | Legislation

1222  Income from a source not charged to tax

(1)     This section applies to a UK resident company if—

(a)     income arises to the company from a source not charged to tax,

(b)     the company has the source in the course of carrying on its investment business, and

[(c)     the

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