INTM233000 - Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: contents

Chapter 17 contains the rules for apportioning a CFC’s chargeable profits and creditable tax for an accounting period among the relevant persons that have an interest in the CFC.

1. INTM233100

   Introduction
2. INTM233200

   Apportionment to be made in proportion to ordinary shareholdings
3. INTM233300

   Apportionment on a just and reasonable basis
4. INTM233400

   Indirect shareholdings
5. INTM233500

   Variable shareholdings
6. INTM233600

   Anti-Avoidance