Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 20 Controlled foreign companies and foreign permanent establishments

PART 3 Other amendments

Insurance Companies (Reserve) (Tax) Regulations 1996 (S.I. 1996/2991)

48 In regulation 8B for “controlled foreign company” substitute “CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010)”.