# Corporation Tax Act 2010, Section 938K: Trading income


References in this Part to amounts brought into account, or not brought into account, as debits or credits for the purposes of Part 5 or 7 of CTA 2009 include amounts brought into account, or not brought into account, as expenses or receipts of a trade by virtue of section 297 or 573 of that Act (trading credits and debits to be brought into account under Part 3).

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/938K (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-938K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.