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Section 18HC | Modification of Chapter 5 of Part 9A of TIOPA 2010

From legislation.gov.uk

Chapter 5 of Part 9A of TIOPA 2010 (the CFC charge gateway: non-trading finance profits) applies for the purposes of section 18H(2) with the omission of—

(a)in section 371EA(1), the words from “so far as” to the end, and

(b)sections 371EB to 371EE.