The Controlled Foreign Companies (Excluded Countries) Regulations 1998 No. 3081

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Interpretation

4. 3. Limitation on apportionment of chargeable profits of a controlled foreign company—specified territories

5. 4. Limitation on apportionment of chargeable profits of a controlled foreign company—conditions to be satisfied

6. 5. Income and gains requirement

7. 6. Branch or agency income and gains

8. 7. Interpretation of regulations 5 and 6

9. Signature

10. 1. SCHEDULE 1

       ACCOUNTING PERIODS BEGINNING BEFORE 9TH JULY 1998

       1. PART I SPECIFIED TERRITORIES

       2. PART II SPECIFIED TERRITORIES WITH QUALIFICATIONS

    2. SCHEDULE 2

       ACCOUNTING PERIODS BEGINNING ON OR AFTER 9TH JULY 1998

       1. PART I SPECIFIED TERRITORIES

       2. PART II SPECIFIED TERRITORIES WITH QUALIFICATIONS

11. Explanatory Note