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The Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations 2014
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- UK Statutory Instruments
- 2014 No. 3237
- Regulation 2
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Amendment of the Taxation (International and Other Provisions) Act 2010
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2. In section 371RE of the Taxation (International and Other Provisions) Act 2010 (control determined by reference to accounting standards)—
(a)in subsection (1), omit “undertaking”,
(b)in subsection (4), for “subsidiary undertakings” substitute “subsidiaries”,
(c)in subsection (5)—
(i)for “Parent undertaking” substitute “Parent”,
(ii)for “subsidiary undertaking” substitute “subsidiary”, and
(iii)for “Financial Reporting Standard 2 issued in July 1992 by the Accounting Standards Board” substitute “Financial Reporting Standard 102 issued in March 2013 by the Financial Reporting Council(1)”, and
(d)in subsection (6), for “Financial Reporting Standard 2” substitute “Financial Reporting Standard 102”.
(1)
The Financial Reporting Council became the prescribed body for issuing accounting standards on 2nd July 2012; the prescribed body was previously the Accounting Standards Board.
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