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

[371KI  Category D income]

[(1)     A CFC's category D income for an accounting period consists of the gross amounts (that is, the amounts before deduction of expenses or transfers to or from reserves) of any income which—

(a)     is brought into account in determining the CFC's accounting profits for the accounting period, and

(b)     is to be included in the

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