Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 11 is up to date with all changes known to be in force on or before 09 March 2025. 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.
11U.K.In section 751A of that Act (reduction in chargeable profits for certain activities of EEA business establishments), for subsection (4) substitute—
“(4)The Commissioners may grant the application only if—
(a)they are satisfied that the specified amount does not exceed the amount (if any) equal to so much of those chargeable profits as can reasonably be regarded as representing the net economic value which—
(i)arises to the appropriate body of persons (taken as a whole), and
(ii)is created directly by qualifying work, and
(b)they have not previously granted an application made by the UK resident company in respect of the relevant accounting period under section 751AB or 751AC.”
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