Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Taxation (International and Other Provisions) Act 2010

Chapter 18 Control etc

  • Section 371RA Overview of Chapter
  • Section 371RB Legal and economic control
  • Section 371RC Legal and economic control: the 40% rule
  • Section 371RD Legal and economic control: supplementary provision
  • Section 371RE Control determined by reference to accounting standards
  • Section 371RF Power to amend section 371RE etc
  • Section 371RG Companies in which a UK resident company has more than a 50% investment
  1. Taxation (International and Other Provisions) Act 2010
  2. /
  3. /PART 9A Controlled foreign companies

Chapter 18 Control etc

From legislation.gov.uk

Contents

  1. Section 371RA Overview of Chapter
  2. Section 371RB Legal and economic control
  3. Section 371RC Legal and economic control: the 40% rule
  4. Section 371RD Legal and economic control: supplementary provision
  5. Section 371RE Control determined by reference to accounting standards
  6. Section 371RF Power to amend section 371RE etc
  7. Section 371RG Companies in which a UK resident company has more than a 50% investment
PrivacyCookiesTerms