Part 2 Charge to corporation tax: basic provisionsFrom legislation.gov.ukDetailsContentsChapter 1 The charge to corporation taxChapter 2 Accounting periodsChapter 3 Company residenceCHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTSChapter 4 Non-UK resident companies: chargeable profitsChapter 5 Supplementary