Transcription of The Controlled Foreign Companies (Excluded …
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The Controlled Foreign Companies (Excluded …
STATUTORY INSTRUMENTS 2012 No. 3024 CORPORATION TAX The Controlled Foreign Companies ( excluded territories ) regulations 2012 Made - - - - 3rd December 2012 Laid before the House of Commons 5th December 2012 Coming into force - - 1st January 2013 The Commissioners for Her Majesty s Revenue and Customs make these regulations in exercise of the powers conferred by section 371KB(2) and (3) of the Taxation (International and Other Provisions) Act 2010(a). Citation, commencement and effect 1. (1) These regulations may be cited as the Controlled Foreign Companies ( excluded territories ) regulations 2012 and come into force on 1st January 2013. (2) These regulations have effect for accounting periods of CFCs beginning on or after 1st January 2013. Interpretation 2. In these regulations TIOPA 2010 means the Taxation (International and Other Provisions) Act 2010; the Schedule means the Schedule to these regulations .
STATUTORY INSTRUMENTS 2012 No. 3024 CORPORATION TAX The Controlled Foreign Companies (Excluded Territories) Regulations 2012 Made - - - - …
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