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Legislation
Finance Act 2011

Crossheading Foreign profits

  • Section 47 Controlled foreign companies
  • Section 48 Profits of foreign permanent establishments etc
  1. Foreign profits
  2. Profits of foreign permanent establishments etc

Section 48 | Profits of foreign permanent establishments etc

From legislation.gov.uk

Schedule 13 contains provision about the profits of foreign permanent establishments of UK resident companies etc.

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