Commentary on Sections Structure of Chapters Overview Section 610: Income charged
2361.This section sets out the amount charged to tax under this Chapter. It is based on sections 65 and 68 of ICTA.
2362.Subsection (3) provides that this section is subject to the special rules for foreign income in Part 8 of this Act. The special allocation rules for films and sound recordings can apply to businesses carried on outside the United Kingdom as well as to businesses carried on in the United Kingdom.