Section 279EA — Corporation Tax Act 2010: Interpretation etc

Interpretation etc 279EA 1 The rules in Part 3A (see sections 18E to 18J) which apply for determining whether a company is another company's associated company in an accounting period for the purposes of section 18D apply for the purposes of section 279E.

2 Section 18K (power to obtain information) applies for the purposes of this Part as it applies for the purposes of Part 3A.

3 For the purposes of this Chapter— “ augmented profits ” has the same meaning as in Part 3A (see sections 18L and 18M), and “ close investment-holding company ” has the same meaning as in that Part (see section 18N).