1009Sources of income within the charge to income tax or corporation taxU.K.
This section has no associated Explanatory Notes
In the Income Tax Acts a source of income is within the charge to income tax or corporation tax if that tax—
(a)is chargeable on the income arising from it, or
(b)would be so chargeable if there were any income arising from it,
and references to a person, or income, being within the charge to income tax or corporation tax are to be read in the same way.