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Syllabus E1. The scope of corporation tax

Syllabus E1

The scope of corporation tax 1 / 8

a) Identify the scope of corporation tax 
    i) chargeable entities
    ii) chargeable income
    iii) chargeable gains.
b) Identify chargeable accounting periods, including periods longer and shorter than 12 months.
c) Identify the basis of assessment for all sources of income
    i) trading income
    ii) profits from loan relationships and interest
    iii) property business income
    iv) chargeable gains.