# Taxation (International and Other Provisions) Act 2010, Section 371SE: Close company


Assume that the CFC is not a close company.

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