Related HMRC Manuals

5(1)  The provisions of this Part of this Schedule have effect for the purposes of paragraph (b) of subsection (1) of section 748.

5(1A)  Except as provided in paragraph 8 below, the provisions of this Part of this Schedule apply in relation to a company which is resident in an EEA territory in the same way as they apply in relation to a company which is resident elsewhere.

5(2)  In the case of a controlled foreign company–

(a)which is, by virtue of section 749(5), presumed to be resident in a territory in which it is subject to a lower level of taxation, and

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