Skip to content

Contents

Legislation

Finance Act 2019

Crossheading International matters

Find in this level

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

International matters
Avoidance involving profit fragmentation arrangements

Section 16 | Avoidance involving profit fragmentation arrangements

From legislation.gov.uk

Schedule 4 contains provision about profit fragmentation arrangements.