What are the conditions for a tax to be considered a "corporation tax"?
The conditions for a tax to be considered a "corporation tax" are:

1. The tax is on income, so far as that tax is payable by companies.
2. The tax is not chargeable in respect of agricultural income.
3. No deduction in respect of the tax paid by companies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals.