[371DA Introduction to Chapter]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 4
The CFC Charge Gateway: Profits Attributable to UK Activities]

[371DA  Introduction to Chapter]

[(1)     Take the steps set out in section 371DB(1) to determine the CFC's profits falling within this Chapter for the purposes of step 2 in section 371BB(1) (the CFC charge gateway).

(2)     In this Chapter references to the CFC's assumed total profits are to those profits excluding its non-trading finance profits and property business profits (if any).

(3)     For the purposes of this Chapter—

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