Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 5: Group relief
Chapter 3: Surrendersmade by non-UK resident company resident or trading in the EEA
Section 112: EEA related definitions
409.This section defines the expressions that are used in the Chapter to describe the connection of companies and their profits to the EEA. It is based on section 402 of, and Schedule 18A to, ICTA. The EEA comprises:
Austria | Greece | Netherlands |
Belgium | Hungary | Norway |
Bulgaria | Iceland | Poland |
Cyprus | Ireland | Portugal |
Czech Republic | Italy | Romania |
Denmark | Latvia | Slovak Republic |
Estonia | Liechtenstein | Slovenia |
Finland | Lithuania | Spain |
France | Luxembourg | Sweden |
Germany | Malta | United Kingdom |
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