[371KG Category B income]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371KG  Category B income]

[(1)     A CFC's category B income for an accounting period consists of any notional interest which—

(a)     is deducted from any of the CFC's relevant income for tax purposes under the law of the CFC's territory or any territory in which the CFC has

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