Chapter 5 The CFC charge gateway: non-trading finance profitsC1F1
United Kingdom
- 371EAThe basic rule
- 371EBUK activities
- 371ECCapital investment from the UK
- 371EDArrangements in lieu of dividends etc to UK resident companies etc
- 371EELeases to UK resident companies etc
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. 5 applied (with modifications) by 2009 c. 4, s. 18HC (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)