[371VG Finance profits]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371VG  Finance profits]

[(1)     In this Part “non-trading finance profits”, in relation to a CFC, means any amounts—

(a)     which are included in the CFC's assumed total profits for the accounting period in question on the basis that they would be chargeable to corporation tax under—

(i)     section 299 of CTA 2009 (charge to tax on

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