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Legislation
Corporation Tax Act 2009

Crossheading Anti-diversion rule

  • 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
  1. Anti-diversion rule
  2. Modification of Chapter 3 of Part 9A of TIOPA 2010

Section 18HA | Modification of Chapter 3 of Part 9A of TIOPA 2010

From legislation.gov.uk

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—

(a)section 371CA(10)(a),

(b)in section 371CB(2), the words “or Chapter 8 (solo consolidation)”,

(c)section 371CC(1)(b), (3)(b) and (c), (4) to (7), (9) and (10),

(d)section 371CD,

(e)section 371CE(2) to (9), and

(f)section 371CG.

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