Direct Tax Acts, Finance Act 2018

23 Application of section 13 for purposes of corporation tax
CTA76 s140(1) and Sch2 PtI par34

Section 13 shall apply for the purposes of corporation tax as it applies for the purposes of income tax.

Go to Revenue Guidance Notes on TCA

Corresponding UK Tax Provision

Formerly Section 830, Income and Corporation Taxes Act 1988. Now re-enacted at various places in the Corporation Tax Act 2010. Refer to the Destination Table of that Act for details.

Sections referred to in text

Section 13 [Extension of charge to income tax to profits and income derived from activities carried on and employments exercised on the Continental Shelf]

Cross references

Sch 1 Supplementary provisions concerning the extension of charge to tax to profits and income derived from activities carried on and employments exercised on the continental shelf