Part 2Charge to corporation tax: basic provisions
C1F1CHAPTER 3AUK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 2 Ch. 3A applied by 2011 c. 11, Sch. 19 para. 15Z2(3) (as inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2)
Anti-diversion rule
18HCF2Modification of Chapter 5 of Part 9A of TIOPA 2010
Chapter 5 of Part 9A of TIOPA 2010 (the CFC charge gateway: non-trading finance profits) applies for the purposes of section 18H(2) with the omission of—
a
in section 371EA(1), the words from “so far as” to the end, and
b
sections 371EB to 371EE.
Pt. 2 Ch. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 4, 31