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Contents

Legislation
Taxation (International and Other Provisions) Act 2010

Chapter 11 The excluded territories exemption

  • Section 371KA Introduction to Chapter
  • Section 371KB The basic rule
  • Section 371KC How to determine the territory in which a CFC is resident
  • Section 371KD What is “the threshold amount”?
  • Section 371KE Category A income: the basic rule
  • Section 371KF Category A income: permanent establishments in excluded territories
  • Section 371KG Category B income
  • Section 371KH Category C income
  • Section 371KI Category D income
  • Section 371KJ The IP condition
  1. Chapter 11 · The excluded territories exemption
  2. Introduction to Chapter

Section 371KA | Introduction to Chapter

From legislation.gov.uk

This Chapter sets out an exemption called “the excluded territories exemption” for the purposes of section 371BA(2)(b).

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