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INTM207000 | Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Finance Profits: contents

From HM Revenue & Customs · International Manual

This chapter considers whether a CFC with “trading finance profits” (a financial trading CFC such as a bank or an insurance company) is overcapitalised and determines how much trading finance profits of a CFC pass through the Trading Finance Property gateway.

Contents7 entries

  1. INTM207100Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Finance Profits: Introduction
  2. INTM207200Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Finance Profits: Terms used in Chapter 6
  3. INTM207300Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Finance Profits: The Basic Rule
  4. INTM207400Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Financial Profits: Interaction with Chapter 9
  5. INTM207500Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 -Trading Finance Profits: Banking Safe Harbour Regulations
  6. INTM207600Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Finance Profits: Capital requirements in the banking sector.
  7. INTM207700Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Finance Profits: Factors relevant to the capitalisation of insurance companies