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StatuteCorporation Tax Act 2009

Section 18HC — Corporation Tax Act 2009: Modification of Chapter 5 of Part 9A of TIOPA 2010

Text of the provision Official document

Modification of Chapter 5 of Part 9A of TIOPA 2010 18HC Chapter 5 of Part 9A of TIOPA 2010 (the CFC charge gateway: non-trading finance profits) applies for the purposes of section 18H(2) with the omission of—

a in section 371EA(1), the words from “so far as” to the end, and b sections 371EB to 371EE.

Official source: legislation.gov.uk

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