Section 18HC | Modification of Chapter 5 of Part 9A of TIOPA 2010
From legislation.gov.uk
1 April 2026
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—F1F2
(a)in section 371EA(1), the words from “so far as” to the end, andF1F2