PART XVII TAX AVOIDANCE

C1C2CHAPTER IV CONTROLLED FOREIGN COMPANIES

Annotations:
Modifications etc. (not altering text)
C1

Pt. XVII Ch. IV (ss. 747-756) modified (27.7.1993) by 1993 c. 34, s. 119(3)

756 Interpretation and construction of Chapter IV.

M11

In this Chapter—

  • F1“company tax return” means a return required to be made under Schedule 18 to the Finance Act 1998;

  • “trading company” means a company whose business consists wholly or mainly of the carrying on of a trade or trades.

2

For the purposes of this Chapter—

a

section 839 applies; and

b

subsection (10) of section 783 applies as it applies for the purposes of that section.

3

The following provisions of Part XI apply for the purposes of this Chapter as they apply for the purposes of that Part—

a

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

section 417(7) to (9);

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..