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Income and Corporation Taxes Act 1988

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Changes over time for: Section 9

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Changes to legislation:

Income and Corporation Taxes Act 1988, Section 9 is up to date with all changes known to be in force on or before 07 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

9 Computation of income: application of income tax principles.U.K.

(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2(2A)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2B)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2C)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(3)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)Where F3. . . any enactment applies both to income tax and to corporation tax—

(a)it shall not be affected in its operation by the fact that they are distinct taxes but, so far as is consistent with the Corporation Tax Acts, shall apply in relation to income tax and corporation tax as if they were one tax, so that, in particular, a matter which in a case involving two individuals is relevant for both of them in relation to income tax shall in a like case involving an individual and a company be relevant for him in relation to that tax and for it in relation to corporation tax; and

(b)for that purpose references in any such enactment to a relief from or charge to income tax, or to a specified provision of the Income Tax Acts shall, in the absence of or subject to any express adaptation, be construed as being or including a reference to any corresponding relief from or charge to corporation tax, or to any corresponding provision of the Corporation Tax Acts.

(6)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 9(1)-(4) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 4(2), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2S. 9(2A)-(2C) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 7(2) (with Sch. 2)

F3Words in s. 9(5) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 4(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F4S. 9(6) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 4(4), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Modifications etc. (not altering text)

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