BIM30505 - Measuring the profits (general rules): statutory rules: charging provisions

»Ê¹ÚÌåÓýapp main provisions charging Income Tax and Corporation Tax on trade profits are S5-S7 Income (Trading and Other Income) Act 2005 and S35 Corporation Tax Act 2009 respectively. »Ê¹ÚÌåÓýappse provisions are described at BIM14000 onwards. See in particular BIM15040 and BIM15050 onwards.