http://www.legislation.gov.uk/id/ukpga/2011/11

SCHEDULES

SCHEDULE 12Controlled foreign companies

Part 6Commencement and transitional provision

14 (1)

The amendments made by paragraph 9 are treated as always having had effect.

(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.