F1PART 9AControlled foreign companies
Annotations:
Amendments (Textual)
Chapter 18Control etc
371RAOverview of Chapter
1
Sections 371RB and 371RE set out how to determine for the purposes of this Part if a company is “controlled” by another person or persons.
2
F2Sections 371RC and 371RG set out certain cases in which a non-UK resident company which would not otherwise be a CFC is to be taken to be a CFC for the purposes of this Part.
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)