Related Commentary  Related HMRC Manuals

371DA(1)  Take the steps set out in section 371DB(1) to determine the CFC's profits falling within this Chapter for the purposes of step 2 in section 371BB(1) (the CFC charge gateway).

371DA(2)  In this Chapter references to the CFC's assumed total profits are to those profits excluding its non-trading finance profits and property business profits (if any).

371DA(3)  For the purposes of this Chapter–

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