Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 2 is up to date with all changes known to be in force on or before 24 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This Part contains provisions that relate to the calculation of the corporation tax chargeable on a company's profits of an accounting period.
(2)Chapter 2 is about the rates at which corporation tax on profits is charged.
(3)Chapter 3 is about ascertaining the amount of a company's profits of an accounting period to which the rates of corporation tax applicable to the company are applied.
(4)Chapter 4 makes provision about the currency in which a company must calculate and express its profits for corporation tax purposes.
(5)For provision about the calculation of the corporation tax payable for an accounting period see paragraph 8 of Schedule 18 to FA 1998.
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