Allocation of covered taxes Allocation of covered taxes
United Kingdom
- 177Permanent establishments
- 178Reallocation of tax expense
- 179Controlled foreign company tax regimes
- 180Blended CFC regimes
- 180ASection 180: further provision
- 181Distributions from other members of a group
- 181ACross-border allocation of current tax under cross-crediting regime
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)