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Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Chapter 14 The tax exemption

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Section 371NA Introduction to Chapter
Section 371NB The basic rule
Section 371NC Reductions to “the local tax amount”
Section 371ND What are “designer rate tax provisions”?
Section 371NE How to determine “the corresponding UK tax”

PART 9A Controlled foreign companies
Chapter 14 The tax exemption

Chapter 14 The tax exemption

From legislation.gov.uk

Contents

Section 371NA Introduction to Chapter
Section 371NB The basic rule
Section 371NC Reductions to “the local tax amount”
Section 371ND What are “designer rate tax provisions”?
Section 371NE How to determine “the corresponding UK tax”