Taxation (International and Other Provisions) Act 2010 (c. 8)

[F1 PART 9A U.K. Controlled foreign companies

Textual Amendments

F1 Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)

Chapter 19 U.K. Assumed taxable total profits, assumed total profits and the corporation tax assumptions

“The corporation tax assumptions” U.K.

371SE Close company U.K.

Assume that the CFC is not a close company.]