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Legislation
Corporation Tax Act 2009

Crossheading General scheme of corporation tax

  • 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
  1. General scheme of corporation tax
  2. Profits accruing under trusts

Section 7 | Profits accruing under trusts

From legislation.gov.uk

Profits that accrue for the benefit of a company under a trust are treated for the purposes of the charge to corporation tax under section 2(1) as accruing directly to the company.

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