[F1[F218HAModification of Chapter 3 of Part 9A of TIOPA 2010U.K.
This section has no associated Explanatory Notes
Chapter 3 of Part 9A of TIOPA 2010 (the CFC charge gateway: determining which of Chapters 4 to 8 applies) applies for the purposes of section 18H(2) with the omission of—
(a)section 371CA(10)(a),
(b)in section 371CB(2), the words “or Chapter 8 (solo consolidation)”,
(c)section 371CC(1)(b), (3)(b) and (c), (4) to (7), (9) and (10),
(d)section 371CD,
(e)section 371CE(2) to (9), and
(f)section 371CG.]]
Textual Amendments
F1Pt. 2 Ch. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 4, 31
F2 Ss. 18G-18ID substituted for ss. 18G-18I (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6