Statute
Section 18HB — Corporation Tax Act 2009: Modification of Chapter 4 of Part 9A of TIOPA 2010
Text of the provision Official document
Modification of Chapter 4 of Part 9A of TIOPA 2010 18HB 1 Chapter 4 of Part 9A of TIOPA 2010 (the CFC charge gateway: profits attributable to UK activities) applies for the purposes of section 18H(2) with the following modifications.
2 The modifications are—
a section 371DA(3)(g)(i) is to be omitted, and b in section 371DH(4), after “the accounting period”, in the second place it occurs, there is to be inserted “ or the United Kingdom ” .
3 Section 371VF(3) of TIOPA 2010 (definition of “related” person) is to be applied as relevant with the omission of paragraphs (b) and (c).
Official source: legislation.gov.uk
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