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Corporation Tax Act 2010
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47Registered industrial and provident societies
This section has no associated Explanatory Notes
(1)This section applies for the purposes of section 45 if the company carrying on the trade is a registered industrial and provident society.
(2)The following amounts may be brought into account in calculating the profits of the trade—
(a)amounts to which the charge to corporation tax on income applies under section 299 of CTA 2009 (charge to tax on non-trading profits from loan relationships), and
(b)amounts arising from possessions out of the United Kingdom to which the charge to corporation tax on income applies under section 933 of CTA 2009 (dividends of non-UK resident company) or under section 974 of that Act (income arising from foreign holdings).
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