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

[How are the apportionments to be made?]

[371QC  The basic rules]

[(1)     If conditions X to Z are met, the CFC's chargeable profits and creditable tax are to be apportioned among the relevant persons in accordance with section 371QD.

(2)     If not, the percentage of the chargeable profits and the percentage

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