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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading How are the apportionments to be made?

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Section 371QC The basic rules
Section 371QD Apportionments to be made in proportion to shareholding
Section 371QE Indirect shareholdings
Section 371QF Variable shareholdings
Section 371QG Anti-avoidance

Taxation (International and Other Provisions) Act 2010
Chapter 17 Apportionment of a CFC's chargeable profits and creditable tax

Crossheading How are the apportionments to be made?

From legislation.gov.uk

Contents

Section 371QC The basic rules
Section 371QD Apportionments to be made in proportion to shareholding
Section 371QE Indirect shareholdings
Section 371QF Variable shareholdings
Section 371QG Anti-avoidance

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