SolvedChapter 4 The CFC charge gateway: profits attributable to UK activities
From legislation.gov.uk
Contents
- Section 371DA Introduction to Chapter
- Section 371DB The steps
- Section 371DC Exclusion: UK activities a minority of total activities
- Section 371DD Exclusion: economic value
- Section 371DE Exclusion: independent companies' arrangements
- Section 371DF Exclusion: trading profits (the basic rule)
- Section 371DG Exclusion: trading profits (business premises condition)
- Section 371DH Exclusion: trading profits (income condition)
- Section 371DI Exclusion: trading profits (management expenditure condition)
- Section 371DJ Exclusion: trading profits (IP condition)
- Section 371DK Exclusion: trading profits (export of goods condition)
- Section 371DL Exclusion: trading profits (anti-avoidance)