Section 18HA | Modification of Chapter 3 of Part 9A of TIOPA 2010
From legislation.gov.uk
1 April 2026
Chapter 3 of Part 9A of TIOPA 2010 (the CFC charge gateway: determining which of Chapters 4 to 8 applies) applies for the purposes of section 18H(2) with the omission of—F1F2
(b)in section 371CB(2), the words “or Chapter 8 (solo consolidation)”,F1F2
(c)section 371CC(1)(b), (3)(b) and (c), (4) to (7), (9) and (10),F1F2