Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Schedule 1: Minor and consequential amendments

Part 1: Income and Corporation Taxes Act 1988.The charge to corporation tax

Section 843C of ICTA

3462.This amendment inserts a new section into ICTA. The explanation of “total profits” follows the use of the expression in section 9(3) of ICTA.