Regulation 37 Companies chargeable to income tax on profits of trade
This Chapter applies to a company for a tax year if the company is chargeable to tax under Part 2 of ITTOIA 2005 (trading income) for that tax year.
This Chapter applies to a company for a tax year if the company is chargeable to tax under Part 2 of ITTOIA 2005 (trading income) for that tax year.