The Controlled Foreign Companies (Designer Rate Tax Provisions) Regulations 2000

Statutory Instruments

2000 No. 3158

INCOME TAX

The Controlled Foreign Companies (Designer Rate Tax Provisions) Regulations 2000

Made

29th November 2000

Laid before the House of Commons

29th November 2000

Coming into force

20th December 2000

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 750A(2) to (4) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; section 750A was inserted by paragraph 3 of Schedule 31 to the Finance Act 2000 (c. 17).