28 Taxation of NDA activities chargeable under [miscellaneous provisions]

28  Taxation of NDA activities chargeable under [miscellaneous provisions]

(1)     For the purposes of the Corporation Tax Acts so much of any activity of the NDA as—

(a)     is an activity the profits and gains from which would (apart from this section) be chargeable to tax [under or by virtue of any provision to which [section 1173 of the Corporation Tax Act 2010] (miscellaneous charges) applies], and

(b)     is not excluded from the operation

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