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Exemption ExemptionF1

United Kingdom

  1. 18AExemption for profits or losses of foreign permanent establishments
  2. 18BChargeable gains etc
  3. 18CCapital allowances etc
  4. 18CAIncome arising from immovable property
  5. 18CBProfits and losses from investment business
  6. 18DPayments subject to deduction
  7. 18EEmployee share acquisitions
  8. 18FEffect of election

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)