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Contents

Legislation
Finance Act 2019

Crossheading International matters

  • Section 15 Offshore receipts in respect of intangible property
  • Section 16 Avoidance involving profit fragmentation arrangements
  • Section 17 Non-UK resident companies carrying on UK property businesses etc
  • Section 18 Diverted profits tax
  • Section 19 Hybrid and other mismatches: scope of Chapter 8 and “financial instrument”
  • Section 20 Controlled foreign companies: finance company exemption and control
  • Section 21 Permanent establishments: preparatory or auxiliary activities
  • Section 22 Payment of CGT exit charges
  • Section 23 Corporation tax exit charges
  • Section 24 Group relief etc: meaning of “UK related” company
  1. PART 1 Direct taxes
  2. Crossheading International matters

Crossheading International matters

From legislation.gov.uk

Contents

  1. Section 15 Offshore receipts in respect of intangible property
  2. Section 16 Avoidance involving profit fragmentation arrangements
  3. Section 17 Non-UK resident companies carrying on UK property businesses etc
  4. Section 18 Diverted profits tax
  5. Section 19 Hybrid and other mismatches: scope of Chapter 8 and “financial instrument”
  6. Section 20 Controlled foreign companies: finance company exemption and control
  7. Section 21 Permanent establishments: preparatory or auxiliary activities
  8. Section 22 Payment of CGT exit charges
  9. Section 23 Corporation tax exit charges
  10. Section 24 Group relief etc: meaning of “UK related” company
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