[371SI Modification of sections 6 and 7 of CTA 2010]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371SI  Modification of sections 6 and 7 of CTA 2010]

[(1)     This section applies if—

(a)     in accordance with section 371SH, the CFC is assumed to have made an election under section 9A of CTA 2010, but

(b)     applying the corporation tax assumptions apart from this section,

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