PART VIII TAXATION OF INCOME AND CHARGEABLE GAINS OF COMPANIES
Taxation of income
337 Company beginning or ceasing to carry on trade
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2337AF19 Computation of company’s profits or income: exclusion of general deductions
1
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
338 Charges on income deducted from total profits
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
338AF20 Meaning of “charges on income"
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
338BF21 Charges on income: annuities or other annual payments
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
339 Charges on income: donations to charity.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9F10339A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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F11340 Charges on income: interest payable to non-residents.
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F12341 Payments of interest etc. between related companies.
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342 Tax on company in liquidation.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
342AF22Tax on companies in administration
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
343 Company reconstructions without a change of ownership.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
343ZAF23Transfers of trade to obtain balancing allowances
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
343AF24Company reconstructions involving business of leasing plant or machinery
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
344 Company reconstructions: supplemental.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .