For accounting periods ending on or after 1 April 2009 (CTA 2009, s. 1329), the charge to corporation tax on income is driven by the principal heads of charge set out in the CTA 2009 and certain other heads of charge set out elsewhere in the Taxes Acts.

Principal heads of charge

The principal heads of charge are as follows:

trading income (CTA 2009, Pt. 3: see ¶701-275);

property income (CTA 2009, Pt. 4: see ¶701-300);

loan relationships (CTA 2009, Pt. 5: see ¶701-325);

intangible fixed assets (CTA 2009, Pt. 8: see ¶701-350);

intellectual property (CTA 2009, Pt. 9: see ¶701-375);

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