Income Tax Act 2007 s 5

s 5 Income tax and companies

Section 3 of CTA 2009 disapplies the provisions of the Income Tax Acts relating to the charge to income tax in relation to income of a company (not accruing to it in a fiduciary or representative capacity) if— (a) the company is UK resident, or (b) the company is non-UK resident and it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption.

Read this section in the full act → · Open Chapter 1 →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Income Tax Act 2007, full textChapter navigation and full text, so you can read this section in contextUK legislation UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Chapter 1 — Charges to income tax — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections