Corporation Tax Act 2010 Explanatory Notes

Overview

1906.This Part contains rules for special types of company etc.

1907.Chapter 1 is about corporate beneficiaries under trusts.

1908.Chapter 2 is about authorised investment funds.

1909.Chapter 3 is about unauthorised unit trusts.

1910.Chapter 4 is about securitisation companies.

1911.Chapter 5 is about companies in liquidation or administration.

1912.Chapter 6 is about banks in compulsory liquidation.

1913.Chapter 7 is about co-operative housing associations.

1914.Chapter 8 is about self-build societies.

1915.Chapter 9 is about community amateur sports clubs.

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