INTM194600 - Controlled Foreign Companies: Introduction to the CFC Charge: Particular Entities: contents
There are specific activities that require steps 4 and 5 to be modified in INTM194400.
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INTM194650INTM194650 INTM194650 INTM194650 Companies which are Managers of Offshore Funds
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INTM194700Companies which are Participants in Offshore Funds
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INTM194750Companies Holding Shares as Trading Assets or where Relevant Interests are taxed under the Bond Fund Rule
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INTM194800Companies carrying on BLAGAB