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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading “The corporation tax assumptions”

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Section 371SC What are “the corporation tax assumptions”?
Section 371SD UK residence etc
Section 371SE Close company
Section 371SF Claims and elections
Section 371SG Disapplication of assumption in section 371SF(1)
Section 371SH Elections under section 9A of CTA 2010
Section 371SI Modification of sections 6 and 7 of CTA 2010
Section 371SJ Elections for leases to be treated as long funding leases
Section 371SK Intangible fixed assets
Section 371SKA Restrictions on certain deductions: deductions allowances
Section 371SL Group relief etc
Section 371SLA Corporate interest restriction
Section 371SM Capital allowances
Section 371SN Unremittable overseas income
Section 371SO Tax advantages
Section 371SP Disguised interest: application of Chapter 2A of Part 6 of CTA 2009
Section 371SQ Shares accounted for as liabilities: application of section 521C of CTA 2009
Section 371SR Double taxation relief: countering effect of avoidance arrangements

Taxation (International and Other Provisions) Act 2010
“The corporation tax assumptions”

Section 371SE | Close company

From legislation.gov.uk

17 July 2012

Assume that the CFC is not a close company.^F1

Notes

F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)

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