Chapter 12A Allocation of dual inclusion income within groupF1F2
- Introduction
- Application of Chapter
- Allocation of DII surplus
- Groups
- “Dual inclusion income” and “counteraction amount”
Annotations
Textual amendments
- F1
Pt. 6A inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1
- F2
Pt. 6A Ch. 12A inserted (with effect in accordance with Sch. 7 para. 40 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 15(3)