Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 16 U.K. Controlled foreign companies

Part 1 U.K. Abolition of acceptable distribution policy exemption

Interpretation U.K.

9 U.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”.