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HMRC internal manual

International Manual

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Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: UK connected company

TIOPA10/S371EC(6) defines “UK connected company” for the purposes of TIOPA10/S371EC(4) and includes the UK permanent establishment (PE) of a non-UK resident connected company. (See INTM248350 for a definition of “connected person” for the purposes of Part 9A of TIOPA10).