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Contents

Legislation

Taxation (International and Other Provisions) Act 2010

PART 9A Controlled foreign companies

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Chapter 1 Overview
Chapter 2 The CFC charge
Chapter 3 The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies
Chapter 4 The CFC charge gateway: profits attributable to UK activities
Chapter 5 The CFC charge gateway: non-trading finance profits
Chapter 6 The CFC charge gateway: trading finance profits
Chapter 7 The CFC charge gateway: captive insurance business
Chapter 8 The CFC charge gateway: solo consolidation
Chapter 9 Exemptions for profits from qualifying loan relationships
Chapter 10 The exempt period exemption
Chapter 11 The excluded territories exemption
Chapter 12 The low profits exemption
Chapter 13 The low profit margin exemption
Chapter 14 The tax exemption
Chapter 15 Relevant interests in a CFC
Chapter 16 Creditable tax of a CFC
Chapter 17 Apportionment of a CFC's chargeable profits and creditable tax
Chapter 18 Control etc
Chapter 19 Assumed taxable total profits, assumed total profits and the corporation tax assumptions
Chapter 20 Residence of CFCs
Chapter 21 Management
Chapter 22 Supplementary provision

Taxation (International and Other Provisions) Act 2010
PART 9A Controlled foreign companies

PART 9A Controlled foreign companies

From legislation.gov.uk

Contents

Chapter 1 Overview
Chapter 2 The CFC charge
Chapter 3 The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies
Chapter 4 The CFC charge gateway: profits attributable to UK activities
Chapter 5 The CFC charge gateway: non-trading finance profits
Chapter 6 The CFC charge gateway: trading finance profits
Chapter 7 The CFC charge gateway: captive insurance business
Chapter 8 The CFC charge gateway: solo consolidation
Chapter 9 Exemptions for profits from qualifying loan relationships
Chapter 10 The exempt period exemption
Chapter 11 The excluded territories exemption
Chapter 12 The low profits exemption
Chapter 13 The low profit margin exemption
Chapter 14 The tax exemption
Chapter 15 Relevant interests in a CFC
Chapter 16 Creditable tax of a CFC
Chapter 17 Apportionment of a CFC's chargeable profits and creditable tax
Chapter 18 Control etc
Chapter 19 Assumed taxable total profits, assumed total profits and the corporation tax assumptions
Chapter 20 Residence of CFCs
Chapter 21 Management
Chapter 22 Supplementary provision