Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 12 U.K. Controlled foreign companies

Part 6 U.K. Commencement and transitional provision

14 (1) The amendments made by paragraph 9 are treated as always having had effect. U.K.

(2) The other amendments made by this Schedule have effect in relation to accounting periods of controlled foreign companies beginning on or after 1 January 2011.