INTM207000 - Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Finance Profits: contents

This chapter considers whether a CFC with “trading finance profits” (a financial trading CFC such as a bank or an insurance company) is overcapitalised and determines how much trading finance profits of a CFC pass through the Trading Finance Property gateway.

1. INTM207100

   Introduction
2. INTM207200

   Terms used in Chapter 6
3. INTM207300

   The Basic Rule
4. INTM207400

   Interaction with Chapter 9
5. INTM207500

   Banking Safe Harbour Regulations
6. INTM207600

   Capital Requirements in the Banking Sector
7. INTM207700

   Factors Relevant to Capitalisation of Insurance