SCHEDULES

SCHEDULE 16 U.K.Controlled foreign companies

Part 2 U.K.Amendment of exempt activities exemption

Qualifying holding companies: definition of “relevant accounting period” U.K.

16 U.K.For the purposes of paragraph 17 an accounting period of a qualifying holding company is a “relevant accounting period” if it—

(a) begins on or after 1 July 2009 [F1 but before 1 January 2013], F2 ...

F2 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by Finance Act 2012 (c. 14), Sch. 20 paras. 35(a), 54

F2 Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 paras. 35(b), 54