19 Chargeable profits
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 4
Non-UK Resident Companies: Chargeable Profits

Chargeable profits

19  Chargeable profits

(1)     This section applies [for the purposes of the charge to corporation tax on income] if a non-UK resident company carries on a trade in the United Kingdom through a permanent establishment in the United Kingdom.

(2)     The [company's “chargeable profits”] are its profits that are—

(a)

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