Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

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

Taxation (International and Other Provisions) Act 2010
PART 9A Controlled foreign companies

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

Privacy Cookies Terms