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Legislation
Finance Act 2009

Crossheading Foreign profits etc

  • Section 34 Corporation tax treatment of company distributions received
  • Section 35 Tax treatment of financing costs and income
  • Section 36 Controlled foreign companies
  • Section 37 International movement of capital
  • Section 38 Corporation tax: foreign currency accounting
  • Section 39 Certain distributions of offshore funds taxed as interest
  • Section 40 Income tax credits for foreign distributions
  1. Part 2 Income tax, corporation tax and capital gains tax
  2. Crossheading Foreign profits etc

Crossheading Foreign profits etc

From legislation.gov.uk

Contents

  1. Section 34 Corporation tax treatment of company distributions received
  2. Section 35 Tax treatment of financing costs and income
  3. Section 36 Controlled foreign companies
  4. Section 37 International movement of capital
  5. Section 38 Corporation tax: foreign currency accounting
  6. Section 39 Certain distributions of offshore funds taxed as interest
  7. Section 40 Income tax credits for foreign distributions
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