Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Corporation Tax Act 2009

Crossheading Exemption

  • Section 18A Exemption for profits or losses of foreign permanent establishments
  • Section 18B Chargeable gains etc
  • Section 18C Capital allowances etc
  • Section 18CA Income arising from immovable property
  • Section 18CB Profits and losses from investment business
  • Section 18D Payments subject to deduction
  • Section 18E Employee share acquisitions
  • Section 18F Effect of election
  1. Corporation Tax Act 2009
  2. /
  3. /CHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS

Crossheading Exemption

From legislation.gov.uk

Contents

  1. Section 18A Exemption for profits or losses of foreign permanent establishments
  2. Section 18B Chargeable gains etc
  3. Section 18C Capital allowances etc
  4. Section 18CA Income arising from immovable property
  5. Section 18CB Profits and losses from investment business
  6. Section 18D Payments subject to deduction
  7. Section 18E Employee share acquisitions
  8. Section 18F Effect of election
PrivacyCookiesTerms