Chapter 3 The CFC charge gateway: determining which (if any) of Chapters 4 to 8 appliesF1

United Kingdom

1. 371CADoes Chapter 4 apply?
2. 371CBDoes Chapter 5 apply?
3. 371CCIncidental non-trading finance profits: the 5% rule
4. 371CDIncidental non-trading finance profits: the further 5% rule
5. 371CEDoes Chapter 6 apply?
6. 371CEASection 371CE: meaning of “group treasury company”
7. 371CFDoes Chapter 7 apply?
8. 371CGDoes Chapter 8 apply?