Commentary on Sections Part 10: Miscellaneous income Overview
2444.Section 9 of ICTA applies income tax law and practice to the charge and calculation of corporation tax and has been amended by ITEPA, ITTOIA and ITA in the course of the separation of corporation tax from income tax. (See the commentary on Chapter 1 of Part 2.)
2445.The only context in which the principle underlying section 9 of ICTA continues to be relevant is the charge to corporation tax on income from the holding of an office: this corporation tax charge still operates by reference to income tax.