Abstract
This tax was introduced by FA 1965 and is now charged under ICTA 1970, ss 108–167, on the profits and incomes of companies, unincorporated associations, such as the Royal Institution of Chartered Surveyors, and similar bodies. It does not apply to partnerships, which are taxed in the way described in chapter 3.
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© 1978 Michael Rayner
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Rayner, M. (1978). Corporation Tax and Capital Allowances. In: National and Local Taxation. Macmillan Building and Surveying Series. Palgrave, London. https://doi.org/10.1007/978-1-349-03608-0_4
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DOI: https://doi.org/10.1007/978-1-349-03608-0_4
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-23318-4
Online ISBN: 978-1-349-03608-0
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