Chapter 3 The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies
From legislation.gov.uk
Contents
- Section 371CA Does Chapter 4 apply?
- Section 371CB Does Chapter 5 apply?
- Section 371CC Incidental non-trading finance profits: the 5% rule
- Section 371CD Incidental non-trading finance profits: the further 5% rule
- Section 371CE Does Chapter 6 apply?
- Section 371CEA Section 371CE: meaning of “group treasury company”
- Section 371CF Does Chapter 7 apply?
- Section 371CG Does Chapter 8 apply?