[371FE Exclusion: insurance business]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371FE  Exclusion: insurance business]

[(1)     The HMRC Commissioners may by regulations provide that, if specified conditions are met, step 3 in section 371FA(1) is not to apply in relation to the CFC's trading finance profits so far as

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