Skip to content

Contents

Legislation

Corporation Tax Act 2009

Crossheading Exemption

Find in this level

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

CHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS
Crossheading Exemption

Crossheading Exemption

From legislation.gov.uk

Contents

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