About: Schedular system of taxation

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The schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the Tax Law Rewrite Project. Similar systems apply in other jurisdictions that are or were closely related to the United Kingdom, such as Ireland and Jersey.

Attributes	Values
rdfs:label	Schedular system of taxation (en)
rdfs:comment	The schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the Tax Law Rewrite Project. Similar systems apply in other jurisdictions that are or were closely related to the United Kingdom, such as Ireland and Jersey. (en)
dcterms:subject	Taxation in the United Kingdom
Wikipage page ID	1620243 (xsd:integer)
Wikipage revision ID	974672963 (xsd:integer)
Link from a Wikipage to another Wikipage	Retail Prices Index (United Kingdom) United Kingdom United Kingdom corporation tax Income tax International Financial Reporting Standards Controlled foreign corporation Life assurance Stock Tax Law Rewrite Project HM Revenue and Customs Ireland Taxation in the United Kingdom Jersey Case law Tonnage tax UK generally accepted accounting principles Statute law I minus E basis
sameAs	Schedular system of taxation Schedular system of taxation Schedular system of taxation
dbp:wikiPageUsesTemplate	dbt:Unreferenced dbt:Use_British_English dbt:Use_dmy_dates
has abstract	The schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the Tax Law Rewrite Project. Similar systems apply in other jurisdictions that are or were closely related to the United Kingdom, such as Ireland and Jersey. The levies to tax on income were originally set out in Schedules to the Income Tax Act. In the case of United Kingdom corporation tax, they remain for companies charged to that tax, and in the case of United Kingdom income tax, many, but not all remain. In the United Kingdom the source rule applies. This means that something is taxed only if there is a specific provision bringing it within the charge to tax. Accordingly, profits are only charged to corporation tax if they fall within one of the following, and are not otherwise exempted by an explicit provision of the Taxes Acts: (en)
gold:hypernym	System
prov:wasDerivedFrom	wikipedia-en:Schedular_system_of_taxation?oldid=974672963&ns=0
page length (characters) of wiki page	15492 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Schedular_system_of_taxation
is Link from a Wikipage to another Wikipage of	Income and Corporation Taxes Act 1988 Schedular Schedular system Negative gearing
is Wikipage redirect of	Schedular Schedular system
is foaf:primaryTopic of	wikipedia-en:Schedular_system_of_taxation

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