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Taxation (International and Other Provisions) Act 2010

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Changes over time for: Section 371QA

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[F1371QAApplication of ChapterU.K.
This section has no associated Explanatory Notes

This Chapter applies for the purpose of apportioning a CFC's chargeable profits and creditable tax for an accounting period among the relevant persons as required by step 3 in section 371BC(1).]

Textual Amendments

F1Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)

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