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

Part 4 Property Income

Chapter 1
Introduction

202  Overview of Part

(1)     Chapter 2 contains definitions relevant to the application of the Part.

(2)     Chapter 3 applies the charge to corporation tax on income to the profits of a UK property business or an overseas property business and contains basic rules about the calculation

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