{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VF",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VF.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/371VF",
  "kind": "section",
  "number": "371VF",
  "heading": "Connected persons etc",
  "text": "(1) This section applies for the purposes of this Part.\n(2) The following provisions of CTA 2010 apply—\n(a) section 882(2) to (7) (“associated” persons), and\n(b) section 1122 (“connected” persons).\n(3) A person is “related” to a CFC if—\n(a) the person is connected or associated with the CFC,\n(b) at least 25% of the CFC's chargeable profits would be apportioned to the person at step 3 in section 371BC(1) were that step required to be taken in relation to the accounting period in question, or\n(c) if the CFC is a CFC by virtue of section 371RC, the person is connected or associated with either or both of the controllers.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/371VF",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}