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Chapter 4 The CFC charge gateway: profits attributable to UK activitiesC1F1

United Kingdom

  1. 371DAIntroduction to Chapter
  2. 371DBThe steps
  3. 371DCExclusion: UK activities a minority of total activities
  4. 371DDExclusion: economic value
  5. 371DEExclusion: independent companies' arrangements
  6. 371DFExclusion: trading profits (the basic rule)
  7. 371DGExclusion: trading profits (business premises condition)
  8. 371DHExclusion: trading profits (income condition)
  9. 371DIExclusion: trading profits (management expenditure condition)
  10. 371DJExclusion: trading profits (IP condition)
  11. 371DKExclusion: trading profits (export of goods condition)
  12. 371DLExclusion: trading profits (anti-avoidance)

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 Ch. 4 applied (with modifications) by 2009 c. 4, s. 18HB (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)