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Part IIIU.K. Income Tax, Corporation Tax and Capital Gains Tax

Advance pricing agreements and CFCsU.K.

F188 Controlled foreign companies.U.K.

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Textual Amendments

F1S. 88 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(e) (with Sch. 16 paras. 78)