Finance Act 2012 (c. 14)

Yn ddilys o 17/07/2012

SCHEDULES

SCHEDULE 20 U.K. Controlled foreign companies and foreign permanent establishments

PART 4 U.K. Commencement provision

Commencement provision relating to controlled foreign companies etc U.K.

52 U.K. The amendment made by paragraph 30 above has no effect in relation to dividends or other distributions received before 1 January 2013.