Part II Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
International
67 Dual resident companies: controlled foreign companies.
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
In Schedule 25 to that Act—
(a)
paragraphs 2(1)(c) and 4(1)(c) shall be omitted,
F2(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
Subsections (1) and (2) above shall apply on and after 20th March 1990 and subsection (3) above shall apply to dividends paid on or after that date.