Chapter 2 The CFC chargeF1
United Kingdom
- 371BAIntroduction to the CFC charge
- 371BBThe CFC charge gateway
- 371BCCharging the CFC charge
- 371BDChargeable companies
- 371BECompanies which are managers of offshore funds etc
- 371BFCompanies which are participants in offshore funds
- 371BGCompanies holding shares as trading assets etc
- 371BHCompanies carrying on BLAGAB
- 371BIBanking companies
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)