[371HA The basic rule]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 8
The CFC Charge Gateway: Solo Consolidation]

[371HA  The basic rule]

[(1)     The CFC's profits falling within this Chapter for the purposes of step 2 in section 371BB(1) (the CFC charge gateway) are any amounts included in its

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