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Changes over time for: Section 938M
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Version Superseded: 17/07/2012
Status:
Point in time view as at 14/03/2012. This version of this provision has been superseded.
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Changes to legislation:
Corporation Tax Act 2010, Section 938M is up to date with all changes known to be in force on or before 27 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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Changes to Legislation
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[938MControlled 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).]
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