Chapter 20 Residence of CFCsF1
- 371TAThe basic rule
- 371TBHow to determine the territory in which the CFC is resident
- 371TCElections and designations about residence
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)