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.
INTM194650INTM194650 INTM194650 INTM194650 Companies which are Managers of Offshore Funds
INTM194700Companies which are Participants in Offshore Funds
INTM194750Companies Holding Shares as Trading Assets or where Relevant Interests are taxed under the Bond Fund Rule
INTM194800Companies carrying on BLAGAB