Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations 2014.
(2) These Regulations come into force on 31st December 2014 and have effect for accounting periods beginning on or after 1st January 2015.