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Legislation

Taxation (International and Other Provisions) Act 2010

Chapter 20 Residence of CFCs

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Section 371TA The basic rule
Section 371TB How to determine the territory in which the CFC is resident
Section 371TC Elections and designations about residence

PART 9A Controlled foreign companies
Chapter 20 Residence of CFCs

Chapter 20 Residence of CFCs

From legislation.gov.uk

Contents

Section 371TA The basic rule
Section 371TB How to determine the territory in which the CFC is resident
Section 371TC Elections and designations about residence