# Corporation Tax Act 2009, Section 33: Trade includes office


In this Part, except in so far as the context otherwise requires—
(a) references to a trade include an office, and
(b) references to carrying on a trade include holding an office.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/33 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.