Crossheading International matters
From legislation.gov.uk
Contents
- 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