Part 9A Controlled foreign companiesF1

1. 1Overview
2. 2The CFC charge
3. 3The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies
4. 4The CFC charge gateway: profits attributable to UK activities
5. 5The CFC charge gateway: non-trading finance profits
6. 6The CFC charge gateway: trading finance profits
7. 7The CFC charge gateway: captive insurance business
8. 8The CFC charge gateway: solo consolidation
9. 9Exemptions for profits from qualifying loan relationships
10. 10The exempt period exemption
11. 11The excluded territories exemption
12. 12The low profits exemption
13. 13The low profit margin exemption
14. 14The tax exemption
15. 15Relevant interests in a CFC
16. 16Creditable tax of a CFC
17. 17Apportionment of a CFC's chargeable profits and creditable tax
18. 18Control etc
19. 19Assumed taxable total profits, assumed total profits and the corporation tax assumptions
20. 20Residence of CFCs
21. 21Management
22. 22Supplementary provision