This section has no associated Explanatory Notes
4In section 9(3) (computation of income for corporation tax: application of income tax principles)—
(a)for “the like Schedules and Cases as apply for purposes of income tax” substitute—
“(a)Schedules A, D and F, and the Cases of those Schedules, as they apply for purposes of income tax, and
(b)the following provisions of ITEPA 2003 (which impose charges to income tax)—
(i)Part 2 (employment income),
(ii)Part 9 (pension income), and
(iii)Part 10 (social security income),” and
(b)after “those Schedules and Cases” insert “and those Parts”.