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).