Search Legislation

Finance Act 2012

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

FA 1998

This section has no associated Explanatory Notes

16In section 32 (unrelieved surplus advance corporation tax) for subsection (5) substitute—

(5)The provision which may be made by regulations under this section includes provision for or in connection with enabling unrelieved surplus advance corporation tax to be set against liability to a sum charged at step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (controlled foreign companies) as if it were an amount of corporation tax for an accounting period.

Back to top

Options/Help