# Taxation (International and Other Provisions) Act 2010, Section 371EB: UK activities


(1) To determine the extent to which the CFC's non-trading finance profits fall within this section, take steps 1 to 5 and 7 in section 371DB(1) as if references in section 371DB to the CFC's assumed total profits were references to its non-trading finance profits.
(2) Non-trading finance profits fall within this section so far as they would be included in the provisional Chapter 4 profits as determined on the basis mentioned in subsection (1).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/371EB (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371EB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.