Chapter 11 The excluded territories exemption
From legislation.gov.uk
Contents
- Section 371KA Introduction to Chapter
- Section 371KB The basic rule
- Section 371KC How to determine the territory in which a CFC is resident
- Section 371KD What is “the threshold amount”?
- Section 371KE Category A income: the basic rule
- Section 371KF Category A income: permanent establishments in excluded territories
- Section 371KG Category B income
- Section 371KH Category C income
- Section 371KI Category D income
- Section 371KJ The IP condition