Part 24Corporation Tax Acts definitions etc
Chapter 5Other Corporation Tax Acts provisions
1167Sources of income within the charge to corporation tax or income tax
In the Corporation Tax Acts, a source of income is within the charge to corporation tax or income 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 corporation tax or income tax are to be read in the same way.