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Legislation

Taxation (International and Other Provisions) Act 2010

Chapter 6 The CFC charge gateway: trading finance profits

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Section 371FA The basic rule
Section 371FB Qualifying loan relationships
Section 371FC Loans from foreign permanent establishments of UK resident companies
Section 371FD Exclusion: banking business
Section 371FE Exclusion: insurance business

PART 9A Controlled foreign companies
Chapter 6 The CFC charge gateway: trading finance profits

Chapter 6 The CFC charge gateway: trading finance profits

From legislation.gov.uk

Contents

Section 371FA The basic rule
Section 371FB Qualifying loan relationships
Section 371FC Loans from foreign permanent establishments of UK resident companies
Section 371FD Exclusion: banking business
Section 371FE Exclusion: insurance business