# Income Tax Act 2007, Section 5: Income tax and companies

Extent: E+W+S+N.I.

Section 3 of CTA 2009 disapplies the provisions of the Income Tax Acts relating to the charge to income tax in relation to income of a company (not accruing to it in a fiduciary or representative capacity) if—
(a) the company is UK resident, or
(b) the company is non-UK resident and it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/5 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.