Part 13 U.K. Other special types of company etc

Chapter 6 U.K. Banks etc in compulsory liquidation

634 Overview of Chapter U.K.

(1) This Chapter provides for the receipts of certain types of company being wound up to be charged to corporation tax.

(2) For provision charging the receipts of such companies to income tax, see Chapter 3A of Part 14 of ITA 2007.