SCHEDULES

SCHEDULE 17U.K. Controlled foreign companies

Section 756U.K.

16(1)Section 756 of the Taxes Act 1988 (interpretation and construction of Chapter IV) shall be amended as follows.U.K.

(2)In subsection (1), after “In this Chapter” there shall be inserted the following definition—

company tax return” means a return required to be made under Schedule 18 to the Finance Act 1998;.