- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2009
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Changes over time for: Section 18HB
Alternative versions:
- 19/07/2011- Amendment
- 30/11/2016
Point in time
Status:
Point in time view as at 30/11/2016.
Changes to legislation:
Corporation Tax Act 2009, Section 18HB is up to date with all changes known to be in force on or before 02 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1[F218HBModification of Chapter 4 of Part 9A of TIOPA 2010U.K.
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Nodiadau Esboniadol
(1)Chapter 4 of Part 9A of TIOPA 2010 (the CFC charge gateway: profits attributable to UK activities) applies for the purposes of section 18H(2) with the following modifications.
(2)The modifications are—
(a)section 371DA(3)(g)(i) is to be omitted, and
(b)in section 371DH(4), after “the accounting period”, in the second place it occurs, there is to be inserted “ or the United Kingdom ”.
(3)Section 371VF(3) of TIOPA 2010 (definition of “related” person) is to be applied as relevant with the omission of paragraphs (b) and (c).]]
Textual Amendments
F1Pt. 2 Ch. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 4, 31
F2 Ss. 18G-18ID substituted for ss. 18G-18I (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6
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