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Corporation Tax Act 2010

Section 1173: Miscellaneous charges

3332.This section sets out a table of the provisions relevant to any reference in the Corporation Tax Acts to the provisions to which this section applies. It is based on section 834A of ICTA. The equivalent provision is made for income tax in section 1016 of ITA.

3333.The provisions in the table are all types of income or other amounts chargeable under the charge to corporation tax on income that were charged in predecessor legislation under Case VI of Schedule D in section 18 of ICTA.

3334.The reference in Part 3 of the table to regulation 18(4) of the Offshore Funds (Tax) Regulations 2009 (SI 2009/3001) derives from the substitution made by regulation 126(5) of those Regulations in section 834A of ICTA for the former reference there to section 761 of ICTA.

3335.For reference to this table, see in particular section 91 (losses from miscellaneous transactions).

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