SCHEDULES

SCHEDULE 20Controlled foreign companies and foreign permanent establishments

PART 3Other amendments

25CTA 2009

In section A1 (overview of the Corporation Tax Acts) in subsection (2)—

a

omit paragraph (b), and

b

before paragraph (k) (as inserted by paragraph 136 of Schedule 16 to this Act) insert—

ja

Part 9A of that Act (controlled foreign companies),