Chapter 6 The CFC charge gateway: trading finance profitsF1
- 371FAThe basic rule
- 371FBQualifying loan relationships
- 371FCLoans from foreign permanent establishments of UK resident companies
- 371FDExclusion: banking business
- 371FEExclusion: insurance business
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)