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Contents

Legislation

Finance Act 2019

Crossheading International matters

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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
Diverted profits tax

Section 18 | Diverted profits tax

From legislation.gov.uk

Schedule 6 contains provision about diverted profits tax.