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Contents

Legislation
Finance Act 2026

Crossheading Other international matters

  • Section 46 Unassessed transfer pricing profits
  • Section 47 Transfer pricing reform
  • Section 48 International controlled transactions
  • Section 49 Permanent establishments
  • Section 50 Pillar two
  • Section 51 Controlled foreign companies: interest on reversal of state aid recovery
  • Section 52 Offshore income gains
  • Section 53 Offshore income gains: savings
  1. Part 1 Income tax, capital gains tax and corporate taxes
  2. Crossheading Other international matters

Crossheading Other international matters

From legislation.gov.uk

Contents

  1. Section 46 Unassessed transfer pricing profits
  2. Section 47 Transfer pricing reform
  3. Section 48 International controlled transactions
  4. Section 49 Permanent establishments
  5. Section 50 Pillar two
  6. Section 51 Controlled foreign companies: interest on reversal of state aid recovery
  7. Section 52 Offshore income gains
  8. Section 53 Offshore income gains: savings
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