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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 20
- PART 3
- FA 1998
- Paragraph 17
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17(1)Schedule 18 (company tax returns) is amended as follows.U.K.
(2)In paragraph 1 for “section 747(4)(a) of the Taxes Act 1988 (tax on profits of controlled foreign company)” substitute “ step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (controlled foreign companies) ”.
(3)In paragraph 8(1), in the third step, for paragraph 2 substitute—
“2Any sum charged at step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (controlled foreign companies).”
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