[371CF Does Chapter 7 apply?]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371CF  Does Chapter 7 apply?]

[(1)     Chapter 7 (captive insurance business) applies for a CFC's accounting period if (and only if)—

(a)     at any time during the accounting period, the main part of the CFC's business is insurance business, and

(b)     the CFC's assumed

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