Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 489 is up to date with all changes known to be in force on or before 16 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)If a charitable company is liable for any corporation tax charged under section 934 of CTA 2009 (charge to tax on estate income), the estate income is not taken into account in calculating total profits.
(2)Subsection (1) applies so far as the estate income is applied to the purposes of the charitable company only.
(3)The exemption under subsection (1) requires a claim.
(4)In this section “estate income” has the same meaning as in Chapter 3 of Part 10 of CTA 2009 (see section 934 of that Act).
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