[18IA The excluded territories exemption]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[18IA  The excluded territories exemption]

[(1)     Chapter 11 of Part 9A of TIOPA 2010 (controlled foreign companies: the excluded territories exemption) applies for the purposes of section 18G(1)(c) with the following modifications.

(2)     Sections 371KB(1)(b)(iii) and 371KH are to be omitted.

(3)     Section 371KC is to be omitted and the assumption set out in

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