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Legislation
Taxation (International and Other Provisions) Act 2010

Chapter 3 The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies

  • 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?
  1. PART 9A Controlled foreign companies
  2. Chapter 3 The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies

Chapter 3 The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies

From legislation.gov.uk

Contents

  1. Section 371CA Does Chapter 4 apply?
  2. Section 371CB Does Chapter 5 apply?
  3. Section 371CC Incidental non-trading finance profits: the 5% rule
  4. Section 371CD Incidental non-trading finance profits: the further 5% rule
  5. Section 371CE Does Chapter 6 apply?
  6. Section 371CEA Section 371CE: meaning of “group treasury company”
  7. Section 371CF Does Chapter 7 apply?
  8. Section 371CG Does Chapter 8 apply?
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