9 Computation of income: application of income tax principles
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

9  Computation of income: application of income tax principles

(1)     . . .

(2)     . . .

[(2A)     . . .

(2B)     . . .

(2C)     . . .]

(3)     . . .[. . .]

(4)     . . .

(5)     Where. . . any enactment applies both to income tax and to corporation tax—

(a)     it shall not be affected in its operation

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