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The Controlled Foreign Companies (Excluded Countries) (Amendment No. 2) Regulations 2002
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Statutory Instruments
2002 No. 2406
INCOME TAX
The Controlled Foreign Companies (Excluded Countries) (Amendment No. 2) Regulations 2002
Made
19th September 2002
Laid before the House of Commons
20th September 2002
Coming into force
11th October 2002
The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 748(1)(e) and (1A) of the Income and Corporation Taxes Act 1988(1) hereby make the following Regulations:
(1)
1988 c. 1. Subsection (1)(e) was substituted, and subsection (1A) inserted, by paragraph 3 of Schedule 17 to the Finance Act 1998 (c. 36).
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