Part 12

Supplementary provisions
Chapter 5

Miscellaneous

Companies not resident in the United Kingdom

Companies not resident in the United Kingdom
566
1
This section applies if a company not resident in the United Kingdom is—
a
within the charge to corporation tax in respect of one source of income, and
b
within the charge to income tax in respect of another source.
2
Allowances related to any source of income are to be given effect against income chargeable to the same tax as is chargeable on income from that source.