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Contents

Legislation

Corporation Tax Act 2009

Crossheading General scheme of corporation tax

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Section 5 Territorial scope of charge
Section 5A Arrangements for avoiding tax
Section 5B Trade of dealing in or developing UK land
Section 6 Profits accruing in fiduciary or representative capacity
Section 7 Profits accruing under trusts
Section 8 How tax is charged and assessed

Chapter 1 The charge to corporation tax
Crossheading General scheme of corporation tax

Crossheading General scheme of corporation tax

From legislation.gov.uk

Contents

Section 5 Territorial scope of charge
Section 5A Arrangements for avoiding tax
Section 5B Trade of dealing in or developing UK land
Section 6 Profits accruing in fiduciary or representative capacity
Section 7 Profits accruing under trusts
Section 8 How tax is charged and assessed