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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- Part 21B
- Section 938M
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Changes over time for: Section 938M
Version Superseded: 17/07/2012
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- 19/07/2011- Amendment
- 14/03/2012
Point in time - 17/07/2012- Amendment
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Corporation Tax Act 2010, Section 938M is up to date with all changes known to be in force on or before 26 February 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.
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[F1938MControlled foreign companiesU.K.
This section has no associated Explanatory Notes
(1)Paragraph 5(1) of Schedule 24 to ICTA (assumption that a controlled foreign company is not a member of any group for the purposes of any provision of the Tax Acts) does not apply for the purposes of this Part.
(2)References in this Part to a company bringing amounts into account, or not bringing them into account, as debits or credits for the purposes of Part 5 or 7 of CTA 2009 include bringing amounts into account, or not bringing them into account, as debits or credits under that Part in determining the chargeable profits of the company (or in determining that there were no such profits) for the purposes of Chapter 4 of Part 17 of ICTA (controlled foreign companies).]
Textual Amendments
F1Pt. 21B inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 5 para. 2
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