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.