Corporation Tax Act 2010 section 1173

Miscellaneous charges

Section 1173 provides a comprehensive list of income and other amounts that are subject to corporation tax as miscellaneous charges, historically known as "Schedule D Case VI" charges.

• The section catalogues all the specific provisions across multiple tax Acts that give rise to miscellaneous corporation tax charges, including items such as post-cessation receipts, non-trading gains on intangible assets, profits from sales of patent rights and know-how, and various other taxable amounts.
• The listed provisions are drawn from three sources: the Corporation Tax Act 2009 (Part 1 of the table), the Corporation Tax Act 2010 itself (Part 2), and other legislation including ICTA 1988, the Capital Allowances Act 2001, TIOPA 2010, and the Offshore Funds (Tax) Regulations 2009 (Part 3).
• Where Chapter 8 of Part 10 of CTA 2009 (income not otherwise charged) appears in the table, it does not extend to income arising from a source outside the United Kingdom.
• This table is particularly relevant when determining losses from miscellaneous transactions under section 91 of CTA 2010, since the relief available for such losses is confined to income falling within the provisions listed in this section.