179 Compensating payment if advantaged person is controlled foreign company
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Claims: special cases

179  Compensating payment if advantaged person is controlled foreign company

[(1)     Subsection (2) applies if—

(a)     the actual provision is provision made or imposed in relation to a CFC,

(b)     for the purpose of determining the CFC's assumed taxable total profits for an accounting period, the CFC's profits and losses are to be calculated in accordance with section

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