[371BA Introduction to the CFC charge]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 2
The CFC Charge]

[371BA  Introduction to the CFC charge]

[(1)     The CFC charge is charged in relation to accounting periods of CFCs in accordance with section 371BC.

(2)     Section 371BC applies in relation to a CFC's accounting period if (and only if)—

(a)     the CFC has

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