Section 18HA Modification of Chapter 3 of Part 9A of TIOPA 2010F1F2
Chapter 3 of Part 9A of TIOPA 2010 (the CFC charge gateway: determining which of Chapters 4 to 8 applies) applies for the purposes of section 18H(2) with the omission of—
section 371CA(10)(a),
in section 371CB(2), the words “or Chapter 8 (solo consolidation)”,
section 371CC(1)(b), (3)(b) and (c), (4) to (7), (9) and (10),
section 371CD,
section 371CE(2) to (9), and
section 371CG.
Annotations
Textual amendments
- F1
Pt. 2 Ch. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 4, 31
- F2
Ss. 18G-18ID substituted for ss. 18G-18I (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6
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)