# Corporation Tax Act 2010, Section 634: Overview of Chapter


(1) This Chapter provides for the receipts of certain types of company being wound up to be charged to corporation tax.
(2) For provision charging the receipts of such companies to income tax, see Chapter 3A of Part 14 of ITA 2007.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/634 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-634
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.