# Corporation Tax Act 2010, Section 1173: Miscellaneous charges

Extent: E+W+S+N.I.

(1) In the Corporation Tax Acts references to any provision to which this section applies are references to any provision listed in the following table, so far as the provision relates to corporation tax (but subject to any applicable limitation in subsection (3)).
(2) This is the table—
PART 1
Provisions of CTA 2009
Description
Chapter 15 of Part 3
Post-cessation receipts: trades
Chapter 7 of Part 4
Rent receivable in connection with a UK section 39(4) concern
Chapter 8 of Part 4
Rent receivable for UK electric-line wayleaves
Chapter 9 of Part 4
Post-cessation receipts: UK property businesses
Section 752
Non-trading gains on intangible fixed assets
Section 908
Profits from disposals of know-how
Section 912
Profits from sales of patent rights
Section 965(4)
Adjustments after the administration period
Chapter 8 of Part 10
Income not otherwise charged
Section 986(4), so far as it relates to an amount treated as received under section 998(3)
Withdrawal of deductions if approval for share incentive plan withdrawn: non-trading cases
. . .
. . .
Section 1229
Management expenses: claw back of relief
Section 1252
Industrial development grants: companies with investment business
Section 1253
Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits
Section 1254
Repayments under FISMA 2000
Section 1277(4)
Withdrawal of relief for unremittable foreign income after source ceases
PART 2
Provisions of this Act
Description
Section 538(3)
Real estate investment trusts: entry charge
Section 636(1)
Banks etc in compulsory liquidation
Section 779(2)
Loan or credit transactions
. . .
. . .
Section 851(8)
Sale and lease-back: taxation of consideration
Section 874(1)
Leased assets: capital sums
Section 1086(2)
Chargeable payments connected with exempt distributions
PART 3
Other provisions
Description
Section 56(2) of ICTA
Transactions in deposits
. . .
. . .
. . .
. . .
Section 571(1) of ICTA
Cancellation of tax certificates
Section 774(1) of ICTA
Transactions between dealing company and associated company
. . .
. . .
. . .
. . .
Section 256(2) of CAA 2001
Life assurance business: capital allowances
Section 254(2) of TIOPA 2010
Tax arbitrage: calculation or recalculation of income etc following receipt notice
Regulation 18(4) of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)
Offshore income gains
(3) The reference in Part 1 of the above table to Chapter 8 of Part 10 of CTA 2009 does not include that Chapter so far as relating to income which arises from a source outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1173 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1173
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.