ITA 2007U.K.
9U.K.In section 5 of ITA 2007 (income tax and companies) in paragraph (b) for the words from “the income” to the end substitute “ it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption. ”
Commencement Information
I1Sch. 5 para. 9 in force at 6.4.2020, see Sch. 5 para. 35