Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 2 U.K.Other provisions

International matters U.K.

F1 90 Controlled foreign companies and treaty non-resident companies U.K.

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Textual Amendments

F1 S. 90 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 21 (with Sch. 20 para. 50(9))