CTA 2009
110(1)Section 5 of CTA 2009 (territorial scope of charge to corporation tax) is amended as follows.
(2)In subsections (1), (2A) and (3), for “chargeable to corporation tax” substitute “chargeable to corporation tax on income”.
(3)In subsection (2), for “within the charge to corporation tax” substitute “within the charge to corporation tax on income”.
(4)After subsection (4) insert—
“(5)The territorial scope of the charge to corporation tax on chargeable gains is given by section 2B of TCGA 1992.”