SolvedCrossheading Dealing with transparency and entities subject to qualifying dividend regime
From legislation.gov.uk
Contents
- Section 167 Underlying profits of hybrids
- Section 168 Underlying profits of transparent ... entities
- Section 169 Certain non tax resident entities to be treated as flow-through entities
- Section 170 Adjustments for ultimate parent that is a flow-through entity
- Section 171 Ultimate parent subject to qualifying dividend regime
- Section 172 Application of section 171 to members in the same territory as the ultimate parent