Section 371RA Overview of ChapterF1
United Kingdom
(1)
Sections 371RB and 371RE set out how to determine for the purposes of this Part if a company is “controlled” by another person or persons.
(2)
F2Sections 371RC and 371RG set out certain cases in which a non-UK resident company which would not otherwise be a CFC is to be taken to be a CFC for the purposes of this Part.
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)
- F2
Words in s. 371RA(2) substituted (with effect in accordance with s. 20(5)(6) of the amending Act) by Finance Act 2019 (c. 1), s. 20(3)