Section 209 Charge to tax on profits of a property businessC1
The charge to corporation tax on income applies to the profits of a property business.
Annotations
Modifications
- C1
S. 209 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 86(1) (with s. 147, Sch. 17)