Part 8 Overseas Property Income
Finance Act 2022 (2022 c 3) | Legislation

Part 8 Overseas Property Income

Overseas property income of a QAHC

52

(1)     No liability to corporation tax arises in respect of QAHC overseas property profits to the extent those profits are taxable in a foreign jurisdiction.

(2)     “QAHC overseas property profits†means any profits that would, ignoring this paragraph, be chargeable to tax under Chapter 3 of Part 4 of CTA 2009 (profits

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