C1Part 3Trading income
Annotations:
Modifications etc. (not altering text)
Chapter 2Income taxed as trade profits
Charge to tax on trade profits
C3C235Charge to tax on trade profits
The charge to corporation tax on income applies to the profits of a trade.
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)