Corporation Tax Act 2009 section 932

Overview of Part

Section 932 provides an overview of Part 10, which brings various types of income within the charge to corporation tax on income.

• Part 10 charges corporation tax on several specific categories of income, including beneficiaries' income from estates in administration, income from holding an office, income from the sale of dividend coupons on foreign holdings, annual payments not otherwise charged, and other income not otherwise charged to corporation tax.
• Chapter 9 of the Part contains rules that give priority to provisions outside Part 10 where relevant.
• Part 10 must be read alongside Part 19 of the Act, which deals with general exemptions from corporation tax.
• Some original categories of income listed in this section have been repealed by subsequent legislation, including the Finance Act 2009 and the Unauthorised Unit Trusts (Tax) Regulations 2013.