Corporation Tax Act 2009 section 202

Overview of Part

Section 202 provides a roadmap to Part 4 of the Corporation Tax Act 2009, which deals with the taxation of property income for corporation tax purposes.

• Part 4 covers the charge to corporation tax on profits from both UK and overseas property businesses, with definitions, calculation rules, and treatment of capital receipts set out in Chapters 2 to 5
• Chapters 7, 8 and 9 charge corporation tax on rent from UK section 39(4) concerns, UK electric-line wayleaves, and post-cessation receipts from UK property businesses respectively
• Chapter 10 contains supplementary rules that establish which provisions take priority where there is overlap, both within Part 4 and between Part 4 and other parts of the Act
• Part 4 must be read alongside Part 19 (general exemptions) and Part 20 (general calculation rules), which apply across the Act