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StatuteCorporation Tax Act 2009

Section 18HA — Corporation Tax Act 2009: Modification of Chapter 3 of Part 9A of TIOPA 2010

Text of the provision Official document

Modification of Chapter 3 of Part 9A of TIOPA 2010 18HA Chapter 3 of Part 9A of TIOPA 2010 (the CFC charge gateway: determining which of Chapters 4 to 8 applies) applies for the purposes of section 18H(2) with the omission of—

a section 371CA(10)(a),

b in section 371CB(2), the words “or Chapter 8 (solo consolidation)”, c section 371CC(1)(b), (3)(b) and (c), (4) to (7), (9) and (10),

d section 371CD, e section 371CE(2) to (9),

and f section 371CG.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.