Related Commentary  Related HMRC Manuals

969(1)  The charge to corporation tax on income applies to income from the holding of an office.

969(2)  The amount of any income charged to tax under this section is to be calculated in accordance with income tax principles and all questions as to any of the following matters are to be determined in accordance with income tax law and practice as if accounting periods were years of assessment–

(a)the amounts which are or are not to be taken into account as a person's income from the holding of an office,

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