Statute
Section 200 — Finance Act 2003: Controlled foreign companies: exempt activities
Text of the provision Official document
Controlled foreign companies: exempt activities 200 1 Schedule 42 to this Act (which amends Part 2 of Schedule 25 to the Taxes Act 1988 (exempt activities)) shall have effect.
2 The amendments made by that Schedule have effect in relation to accounting periods of a controlled foreign company beginning on or after 27th November 2002.
3 In this section “ accounting period ” and “ controlled foreign company ” have the same meaning as in Chapter 4 of Part 17 of the Taxes Act 1988.
4 This section shall be taken to have come into force on 27th November 2002.
Official source: legislation.gov.uk
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