# Corporation Tax Act 2009, Section 979: Charge to tax on income not otherwise charged


(1) The charge to corporation tax on income applies to income that is not otherwise within the application of that charge under the Corporation Tax Acts.
(2) Subsection (1) does not apply to—
(a) annual payments,
(b) income in respect of which no liability to corporation tax arises because of an exemption, or
(c) deemed income.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/979 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-979
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.