Sch 1 para 110
(1) Section 5 of CTA 2009 (territorial scope of charge to corporation tax) is amended as follows. (2) In subsections (1), (2A) and (3), for “chargeable to corporation tax” substitute “ chargeable to corporation tax on income ” . (3) In subsection (2), for “within the charge to corporation tax” substitute “ within the charge to corporation tax on income ” . (4) After subsection (4) insert— (5) The territorial scope of the charge to corporation tax on chargeable gains is given by section 2B of TCGA 1992.