[371UB Application of the Taxes Acts to the CFC charge]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371UB  Application of the Taxes Acts to the CFC charge]

[(1)     The provision of step 5 in section 371BC(1) relating to the charging of a sum as if it were an amount of corporation tax is to be taken as applying all enactments applying generally to corporation tax.

(2)     This is subject to—

(a)     the provisions of the Taxes Acts, and

(b)

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