Corporation Tax Act 2009 (c. 4)

Part 4 U.K. Property income

Chapter 3 U.K. Profits of property businesses: basic rules

Charge to tax on profits of a property business U.K.

209 Charge to tax on profits of a property business U.K.

The charge to corporation tax on income applies to the profits of a property business.

Modifications etc. (not altering text)

C1 S. 209 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 86(1) (with s. 147, Sch. 17)