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SCHEDULES

SCHEDULE 16U.K.Controlled foreign companies

Part 3U.K.Reduction in chargeable profits for certain financing income

CommencementU.K.

25(1)The amendments made by this Part have effect in relation to accounting periods of controlled foreign companies ending on or after 1 January 2010.U.K.

(2)For this purpose “accounting period” and “controlled foreign company” have the same meaning as they have for the purposes of Chapter 4 of Part 17 of ICTA.