Part 9A – Controlled foreign companies (ss 371AA-371VJ)

Contents

Chapter 1 – Overview (ss 371AA) 1 section
Chapter 2 – The CFC charge (ss 371BA-371BI) 9 sections
Chapter 3 – The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies (ss 371CA-371CG) 8 sections
Chapter 4 – The CFC charge gateway: profits attributable to UK activities (ss 371DA-371DL) 12 sections
Chapter 5 – The CFC charge gateway: Non-trading finance profits (ss 371EA-371EE) 5 sections
Chapter 6 – The CFC charge gateway: trading finance profits (ss 371FA-371FE) 5 sections
Chapter 7 – The CFC charge gateway: captive insurance business (ss 371GA) 1 section
Chapter 8 – The CFC charge gateway: solo consolidation (ss 371HA) 1 section
Chapter 9 – Exemptions for profits from qualifying loan relationships (ss 371IA-371IJ) 10 sections
Chapter 10 – The exempt period exemption (ss 371JA-371JG) 7 sections
Chapter 11 – The excluded territories exemption (ss 371KA-371KJ) 10 sections
Chapter 12 – The low profits exemption (ss 371LA-371LC) 3 sections
Chapter 13 – The low profit margin exemption (ss 371MA-371MC) 3 sections
Chapter 14 – The tax exemption (ss 371NA-371NE) 5 sections
Chapter 15 – Relevant interests in a CFC (ss 371OA-371OE) 5 sections
Chapter 16 – Creditable tax of a CFC (ss 371PA) 1 section
Chapter 17 – Apportionment of a CFC's chargeable profit and creditable tax (ss 371QA-371QG) 7 sections
Chapter 18 – Control (ss 371RA-371RG) 7 sections
Chapter 19 – Assumed taxable total profits, assumed total profits and the corporation tax assumptions (ss 371SA-371SR) 20 sections
Chapter 20 – Residence of CFC's (ss 371TA-371TC) 3 sections
Chapter 21 – Management (ss 371UA-371UF) 7 sections
Chapter 22 – Supplementary provision (ss 371VA-371VJ) 11 sections

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