F1PART 9AControlled foreign companies
Annotations:
Amendments (Textual)
Chapter 19Assumed taxable total profits, assumed total profits and the corporation tax assumptions
Overview
371SAOverview of Chapter
This Chapter explains the concepts of “assumed taxable total profits” and “assumed total profits” (see section 371SB) and “the corporation tax assumptions” (see section 371SC) which are referred to in this Part.
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)