http://www.legislation.gov.uk/ukpga/1988/1/section/754Income and Corporation Taxes Act 1988An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.1988-02-09texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06 PART XVII TAX AVOIDANCE CHAPTER IV<Repeal ChangeId="d29p24483" CommentaryRef="c23787991"> CONTROLLED FOREIGN COMPANIES</Repeal> Assessment, recovery and postponement of tax.754. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Pt. 17 Ch. 4 (ss. 747-756) omitted (with effect in accordance with Sch. 20 paras. 49, 50 of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 14Pt. 17 Ch. 4 (ss. 747-756) omitted (with effect in accordance with Sch. 20 paras. 49, 50 of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 14
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<Number>PART XVII</Number>
<Title> TAX AVOIDANCE</Title>
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<Repeal ChangeId="d29p24483" CommentaryRef="c23787991">CHAPTER IV</Repeal>
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<Repeal ChangeId="d29p24483" CommentaryRef="c23787991"> CONTROLLED FOREIGN COMPANIES</Repeal>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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(ss. 747-756) omitted (with effect in accordance with Sch. 20 paras. 49, 50 of the repealing Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="c11160" Year="2012" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
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(ss. 747-756) omitted (with effect in accordance with Sch. 20 paras. 49, 50 of the repealing Act) by virtue of
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