SCHEDULES

SCHEDULE 16Controlled foreign companies

Part 2Amendment of exempt activities exemption

Qualifying holding companies: definition of “relevant accounting period”

16

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 F2but before 1 January 2013, F1...

F1b

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