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Changes over time for: Cross Heading: CTA 2010
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: CTA 2010.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
CTA 2010U.K.
37U.K.CTA 2010 is amended as follows.
38U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39(1)Section 938M (group mismatch schemes: controlled foreign companies) is amended as follows.U.K.
(2)In subsection (1) for the words from the beginning to “company” substitute “ Section 371SL(1) of TIOPA 2010 (assumption that a CFC ”.
(3)In subsection (2)—
(a)for “chargeable profits” substitute “ assumed taxable total profits ”, and
(b)for “Chapter 4 of Part 17 of ICTA” substitute “ Part 9A of TIOPA 2010 ”.
40U.K.In section 1139 (definition of “tax advantage”) in subsection (2) —
(a)omit the “or” after paragraph (d), and
(b)after paragraph (d) insert—
“(da)the avoidance or reduction of a charge or assessment to a charge under Part 9A of TIOPA 2010 (controlled foreign companies), or”.
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