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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- SCHEDULE 1
- Part 2
- Paragraph 700
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Income Tax Act 2007 (c. 3)
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700For section 5 substitute—
“5Income tax and companies
Section 3 of CTA 2009 disapplies the provisions of the Income Tax Acts relating to the charge to income tax in relation to income of a company (not accruing to it in a fiduciary or representative capacity) if—
(a)the company is UK resident, or
(b)the company is non-UK resident and the income is within its chargeable profits as defined by section 19 of that Act (profits attributable to its permanent establishment in the United Kingdom).”
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