[371EC Capital investment from the UK]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371EC  Capital investment from the UK]

[(1)     Non-trading finance profits fall within this section so far as they arise from relevant UK funds or other assets.

(2)     Subsection (3) applies in relation to any profits which (apart from subsection (3)) would fall within this section if—

(a)     an amount of expenditure incurred by the CFC in managing the relevant UK funds or other assets itself was brought into account in calculating the profits, and

(b)     it is reasonable to suppose that the amount of expenditure is less than the fee which

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