Statute
Section 938L — Corporation Tax Act 2010: Foreign companies and foreign permanent establishments
Text of the provision Official document
Foreign companies and foreign permanent establishments 938L 1 References in this Part to a company not bringing amounts into account as debits or credits for the purposes of Part 5 or 7 of CTA 2009 do not include the company not bringing amounts into account by virtue of—
a the company being non-UK resident, or b an election under section 18A of CTA 2009 (profits or losses of foreign permanent establishments).
2 See section 938M for provision about controlled foreign companies.
Official source: legislation.gov.uk
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