Income Tax (Trading and Other Income) Act 2005

66Corporation tax receipts [F1under ICTA] treated as taxed receiptsU.K.
This section has no associated Explanatory Notes

Section 296 (corporation tax receipts treated as taxed receipts applies for the purposes of sections 60 to 67.

Textual Amendments

F1Words in s. 66 title inserted (1.4.2009) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 594 (with Sch. 2 Pts. 1, 2)