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Legislation

Finance Act 2009

Crossheading Foreign profits etc

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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

Foreign profits etc
Controlled foreign companies

Section 36 | Controlled foreign companies

From legislation.gov.uk

Schedule 16 contains provision about controlled foreign companies.