# Corporation Tax Act 2010, Section 2: Overview of Part


(1) This Part contains provisions that relate to the calculation of the corporation tax chargeable on a company's profits of an accounting period.
(2) Chapter 2 is about the rates at which corporation tax on profits is charged.
(3) Chapter 3 is about ascertaining the amount of a company's profits of an accounting period to which the rates of corporation tax applicable to the company are applied.
(4) Chapter 4 makes provision about the currency in which a company must calculate and express its profits for corporation tax purposes.
(5) For provision about the calculation of the corporation tax payable for an accounting period see paragraph 8 of Schedule 18 to FA 1998.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/2 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.