Chapter 11 The excluded territories exemptionC1F1
United Kingdom
- 371KAIntroduction to Chapter
- 371KBThe basic rule
- 371KCHow to determine the territory in which a CFC is resident
- 371KDWhat is “the threshold amount”?
- 371KECategory A income: the basic rule
- 371KFCategory A income: permanent establishments in excluded territories
- 371KGCategory B income
- 371KHCategory C income
- 371KICategory D income
- 371KJThe IP condition
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)
Modifications
- C1
Pt. 9A Chs. 11-14 applied (with modifications) by 2009 c. 4, s. 18I-18ID (as substituted (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6)