725 Reduction in amount charged where controlled foreign company involved
Income Tax Act 2007 (2007 c 3) | Legislation

725  Reduction in amount charged where controlled foreign company involved

[(1)     This section applies if—

(a)     under Part 9A of TIOPA 2010 (controlled foreign companies), the CFC charge is charged in relation to a CFC's accounting period,

[(b)     an amount of income is treated as arising to an individual under section 721 for a tax year,

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