14(1)The amendments made by paragraph 9 are treated as always having had effect.U.K.
(2)The other amendments made by this Schedule have effect in relation to accounting periods of controlled foreign companies beginning on or after 1 January 2011.
14(1)The amendments made by paragraph 9 are treated as always having had effect.U.K.
(2)The other amendments made by this Schedule have effect in relation to accounting periods of controlled foreign companies beginning on or after 1 January 2011.