SCHEDULES

SCHEDULE 40 Repeals

Part II Income tax, corporation tax and capital gains tax

(14) Controlled foreign companies

Chapter

Short title

Extent of repeal

1988 c. 1.

The Income and Corporation Taxes Act 1988.

In section 756(3), paragraph (a) and the words following paragraph (b).

In Schedule 25, in paragraph 11(1), the word “and” immediately preceding paragraph (g).

These repeals have effect in accordance with paragraph 9 of Schedule 31 to this Act.