[371CD Incidental non-trading finance profits: the further 5% rule]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371CD  Incidental non-trading finance profits: the further 5% rule]

[(1)     This section applies in relation to a CFC's accounting period if—

(a)     the requirements of section 371CC(1)(a) and (b) are both met, but

(b)     the CFC's non-trading finance profits (as added to under

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