Skip to content
Solved
SearchBrowse
Sign in

Contents

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 7 of Part 9A of TIOPA 2010

Section 18HD | Modification of Chapter 7 of Part 9A of TIOPA 2010

From legislation.gov.uk

Chapter 7 of Part 9A of TIOPA 2010 (the CFC charge gateway: captive insurance business) applies for the purposes of section 18H(2) with the omission of section 371GA(6)(b).

PreviousNext
PrivacyTerms