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Finance Act 2003
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200Controlled foreign companies: exempt activitiesU.K.
(1)Schedule 42 to this Act (which amends Part 2 of Schedule 25 to the Taxes Act 1988 (exempt activities)) shall have effect.
(2)The amendments made by that Schedule have effect in relation to accounting periods of a controlled foreign company beginning on or after 27th November 2002.
(3)In this section “accounting period” and “controlled foreign company” have the same meaning as in Chapter 4 of Part 17 of the Taxes Act 1988.
(4)This section shall be taken to have come into force on 27th November 2002.
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