Point in time view as at 17/07/2013.
Finance Act 2009, Paragraph 13 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
13(1)In this Part “qualifying holding company” means a controlled foreign company that was an exempt holding company in relation to the last accounting period to end before 1 July 2009.U.K.
(2)For the purposes of sub-paragraph (1) paragraphs 14 and 15 are to be disregarded.
(3)For the purposes of this Part a company is an “exempt holding company” in relation to an accounting period if—
(a)throughout the period the company is, within the meaning of Part 2 of Schedule 25 to ICTA, engaged in exempt activities, and
(b)paragraph 6(4) or (4A) of that Schedule applies to the company in relation to the period.
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