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Legislation

Corporation Tax Act 2009

Crossheading Anti-diversion rule

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Section 18G Anti-diversion rule
Section 18H What are “diverted profits”?
Section 18HA Modification of Chapter 3 of Part 9A of TIOPA 2010
Section 18HB Modification of Chapter 4 of Part 9A of TIOPA 2010
Section 18HC Modification of Chapter 5 of Part 9A of TIOPA 2010
Section 18HD Modification of Chapter 7 of Part 9A of TIOPA 2010
Section 18HE Modification of Chapter 9 of Part 9A of TIOPA 2010
Section 18I Exemptions from anti-diversion rule
Section 18IA The excluded territories exemption
Section 18IB The low profits exemption
Section 18IC The low profit margin exemption
Section 18ID The tax exemption

CHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS
Crossheading Anti-diversion rule

Crossheading Anti-diversion rule

From legislation.gov.uk

Contents

Section 18G Anti-diversion rule
Section 18H What are “diverted profits”?
Section 18HA Modification of Chapter 3 of Part 9A of TIOPA 2010
Section 18HB Modification of Chapter 4 of Part 9A of TIOPA 2010
Section 18HC Modification of Chapter 5 of Part 9A of TIOPA 2010
Section 18HD Modification of Chapter 7 of Part 9A of TIOPA 2010
Section 18HE Modification of Chapter 9 of Part 9A of TIOPA 2010
Section 18I Exemptions from anti-diversion rule
Section 18IA The excluded territories exemption
Section 18IB The low profits exemption
Section 18IC The low profit margin exemption
Section 18ID The tax exemption