Part 10Miscellaneous income
Chapter 1Introduction
932Overview of Part
1
This Part applies the charge to corporation tax on income to—
F1a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
beneficiaries' income from estates in administration (see Chapter 3),
c
income from the holding of an office (see Chapter 4),
d
income treated as received from unauthorised unit trusts (see Chapter 5),
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).