[F1837AOverview of ChapterU.K.
This section has no associated Explanatory Notes
(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.]
Textual Amendments
F1Pt. 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)