Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 371DG
Exclusion: trading profits (business premises condition)
Section 371DG defines the business premises condition that a controlled foreign company must satisfy as part of the exclusion for trading profits from the CFC charge gateway.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.