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Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Chapter 5 The CFC charge gateway: non-trading finance profits

Find in this level

Section 371EA The basic rule
Section 371EB UK activities
Section 371EC Capital investment from the UK
Section 371ED Arrangements in lieu of dividends etc to UK resident companies etc
Section 371EE Leases to UK resident companies etc

PART 9A Controlled foreign companies
Chapter 5 The CFC charge gateway: non-trading finance profits

Chapter 5 The CFC charge gateway: non-trading finance profits

From legislation.gov.uk

Contents

Section 371EA The basic rule
Section 371EB UK activities
Section 371EC Capital investment from the UK
Section 371ED Arrangements in lieu of dividends etc to UK resident companies etc
Section 371EE Leases to UK resident companies etc