Part 14Income tax liability: miscellaneous rules
F1Chapter 3ABanks etc in compulsory liquidation
Annotations:
Amendments (Textual)
837AOverview of Chapter
1
This Chapter provides for the receipts of certain types of company being wound up to be charged to income tax.
2
For provision charging the receipts of such companies to corporation tax, see Chapter 6 of Part 13 of CTA 2010.
Pt. 14 Ch. 3A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 71 (with Sch. 9 paras. 1-9, 22)