(1)This Part applies the charge to corporation tax on income to—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)beneficiaries' income from estates in administration (see Chapter 3),
(c)income from the holding of an office (see Chapter 4),
F2(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e)income treated as arising from the sale or other realisation of dividend coupons in respect of foreign holdings (see Chapter 6),
(f)annual payments not otherwise charged to corporation tax (see Chapter 7), and
(g)other income not otherwise charged to corporation tax (see Chapter 8).
(2)Chapter 9 contains rules that give priority to provisions outside this Part in relation to matters that fall within Chapter 2, 5 or 6.
(3)This Part needs to be read with Part 19 (general exemptions).
Textual Amendments
F1S. 932(1)(a) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 23
F2S. 932(1)(d) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(2) (with reg. 32)