Corporation tax

Section 6 - The charge to corporation tax and exclusion of income tax and capital gains
Section 7 - Treatment of certain payments and repayment of income tax
Section 8 - General scheme of corporation tax
Section 9 - Computation of income: application of income tax principles
Section 11 - Companies not resident in the United Kingdom
Section 11AA - Determination of profits attributable to permanent establishment
Section 12 - Basis of, and periods of, assessment

Small companies' rate

Section 13 - Small companies' relief
Section 13ZA - Interpretation of section 13(7)
Section 13AA - Corporation tax starting rate
Section 13AB - The non-corporate distribution rate (repealed for distributions made on or after 1 April 2006)
Section 13A - Close investment-holding companies

Advance corporation tax

Section 14 - Advance corporation tax and qualifying distributions

The six schedules

Section 15 - Schedule A
Section 18 - Schedule D

General

Section 21A - Computation of amount chargeable
Section 21B - Application of other rules applicable to Case I of Schedule D
Section 21C - The Schedule A charge and mutual business
Section 24 - Construction of Part II

Deductions and other allowances

Section 30 - Expenditure on making sea walls

Premiums, leases at undervalue etc.

Section 34 - Treatment of premiums etc. as rent
Section 35 - Charge on assignment of lease granted at an undervalue
Section 36 - Charge on sale of land with right to reconveyance
Section 37 - Premiums paid etc.: deductions from premiums and rent received
Section 37A - Section 37(4) and reductions in receipts under ITTOIA 2005
Section 38 - Rules for ascertaining duration of leases
Section 39 - Saving for pre-1963 leases, and special relief for individuals

Supplementary provisions

Section 40 - Tax treatment of receipts and outgoings on sale of land
Section 42 - Appeals against determinations under sections 34 or 36 or Chapter 4 of Part 3 of ITTOIA 2005
Section 42A - Non-residents and their representatives

Government securities and tax reserve certificates

Section 46 - Savings certificates and tax reserve certificates
Section 49 - Stock and dividends in name of Treasury etc.

Government securities: Treasury directions for payment without deduction of tax

Section 50 - United Kingdom securities: Treasury directions for payment without deduction of tax
Section 51 - Treasury directions as respects Northern Ireland securities
Section 51AA - Commencement of direction under section 50 or 51

Chapter 1 - Charge and rate bands

Section 30 - Charge and main rate for financial year 2003
Section 31 - Small companies' rate and fraction for financial year 2002
Section 32 - Corporation tax starting rate and fraction for financial year 2002

Chapter 1 - Income tax and corporation tax charge and rate bands

Section 25 - Charge and main rate for financial year 2005
Section 26 - Small companies' rate and fraction for financial year 2004
Section 27 - Corporation tax starting rate and fraction for financial year 2004
Section 28 - The non-corporate distribution rate

Chapter 1 - Income tax and corporation tax charge and rate bands

Section 10 - Charge and main rate for financial year 2006
Section 11 - Small companies' rate and fraction for financial year 2005
Section 12 - Corporation tax starting rate and fraction for financial year 2005
Section 13 - Non-corporate distribution rate for financial year 2005