[371FC Loans from foreign permanent establishments of UK resident companies]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371FC  Loans from foreign permanent establishments of UK resident companies]

[(1)     Subsection (2) applies if—

(a)     there is a company (“C”) which has made an election under section 18A of CTA 2009 (exemption for profits or losses of foreign permanent establishments),

(b)     during a relevant accounting period of C which begins on or after

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