# Corporation Tax Act 2010, Section 957: Chapter 2: supplementary


(1) This Chapter does not apply in cases where Chapter 1 applies.
(2) In this Chapter, except in so far as the context otherwise requires—
(a) references to a trade include an office, and
(b) references to carrying on a trade include holding an office.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/957 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-957
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.