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Anti-diversion rule Anti-diversion ruleF1

United Kingdom

  1. 18GAnti-diversion rule
  2. 18HWhat are “diverted profits”?
  3. 18HAModification of Chapter 3 of Part 9A of TIOPA 2010
  4. 18HBModification of Chapter 4 of Part 9A of TIOPA 2010
  5. 18HCModification of Chapter 5 of Part 9A of TIOPA 2010
  6. 18HDModification of Chapter 7 of Part 9A of TIOPA 2010
  7. 18HEModification of Chapter 9 of Part 9A of TIOPA 2010
  8. 18IExemptions from anti-diversion rule
  9. 18IAThe excluded territories exemption
  10. 18IBThe low profits exemption
  11. 18ICThe low profit margin exemption
  12. 18IDThe tax exemption

Annotations

Textual amendments

F1

Pt. 2 Ch. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 4, 31

Notes on Chapter 3A

Modifications

C1

Pt. 2 Ch. 3A applied by 2011 c. 11, Sch. 19 para. 15Z2(3) (as inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2)