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Finance Act 2012

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This is the original version (as it was originally enacted).

69Exclusion of charge under s.35 of CTA 2009 etc
This sectionnoteType=Explanatory Notes has no associated

The charge to corporation tax under section 68 has effect instead of—

(a)the charge to corporation tax on income under section 35 of CTA 2009 (charge to tax on trade profits),

(b)any other charge to corporation tax on income under any other provision of the Corporation Tax Acts that would otherwise have applied, and

(c)the charge to corporation tax on chargeable gains so far as referable, in accordance with Chapter 4, to the company’s basic life assurance and general annuity business.

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