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Contents

Legislation

Corporation Tax Act 2009

Part 3 Trading income

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Chapter 1 Introduction
Chapter 2 Income taxed as trade profits
Chapter 3 Trade profits: basic rules
Chapter 4 Trade profits: rules restricting deductions
Chapter 5 Trade profits: rules allowing deductions
Chapter 6 Trade profits: receipts
CHAPTER 6A Trade profits: R&D expenditure credits
Chapter 7 Trade profits: gifts to charities etc
Chapter 8 Trade profits: herd basis rules
CHAPTER 8A COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS
Chapter 9 Trade profits: other specific trades
Chapter 10 Trade profits: changes in trading stock
Chapter 11 Trade profits: valuation of stock on cessation of trade
Chapter 12 Deductions from profits: unremittable amounts
Chapter 13 Disposal and acquisition of know-how
Chapter 14 Adjustment on change of basis
Chapter 15 Post-cessation receipts
Chapter 16 Priority rules

Corporation Tax Act 2009
Part 3 Trading income

Part 3 Trading income

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Income taxed as trade profits
Chapter 3 Trade profits: basic rules
Chapter 4 Trade profits: rules restricting deductions
Chapter 5 Trade profits: rules allowing deductions
Chapter 6 Trade profits: receipts
CHAPTER 6A Trade profits: R&D expenditure credits
Chapter 7 Trade profits: gifts to charities etc
Chapter 8 Trade profits: herd basis rules
CHAPTER 8A COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS
Chapter 9 Trade profits: other specific trades
Chapter 10 Trade profits: changes in trading stock
Chapter 11 Trade profits: valuation of stock on cessation of trade
Chapter 12 Deductions from profits: unremittable amounts
Chapter 13 Disposal and acquisition of know-how
Chapter 14 Adjustment on change of basis
Chapter 15 Post-cessation receipts
Chapter 16 Priority rules