Point in time view as at 19/07/2011.
Finance Act 2009, Cross Heading: Interpretation is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
9U.K.The following expressions have the same meaning for the purposes of this Part as they have for the purposes of Chapter 4 of Part 17 of ICTA—
“accounting period”;
“chargeable profits”;
“controlled foreign company”;
“creditable tax”.
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