# Taxation (International and Other Provisions) Act 2010, Section 371RA: Overview of Chapter

Extent: E+W+S+N.I.

(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) Sections 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.

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