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Legislation

Finance Act 2015

Crossheading Avoidance of a UK taxable presence

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Section 86 Non-UK company avoiding a UK taxable presence
Section 87 Exception for companies with limited UK-related sales or expenses

PART 3 Diverted profits tax
Crossheading Avoidance of a UK taxable presence

Crossheading Avoidance of a UK taxable presence

From legislation.gov.uk

Contents

Section 86 Non-UK company avoiding a UK taxable presence
Section 87 Exception for companies with limited UK-related sales or expenses