{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-238",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-238.json",
  "legislation": "ukpga/1970/10",
  "legislation_title": "Income and Corporation Taxes Act 1970 (repealed 6.4.1992)",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992",
  "path": "section/238",
  "kind": "section",
  "number": "238",
  "heading": "Charge to corporation tax.",
  "text": "1)—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In this Part of this Act, except in so far as the context otherwise requires—\n(a) “profits” means income and chargeable gains, and\n(b) “trade” includes “vocation\", and includes also an office or employment or the occupation of woodlands in any context in which the expression is applied to that in the Income Tax Acts.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 238(1)–(3) and 239–242 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed (6.4.1993) by Finance Act 1988 (c. 39, SIF 63:1, 2), s. 148, Sch. 14 Pt. V."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/10/section/238",
    "retrieved_at": "2026-10-29T10:51:30.085904+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}