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Legislation

Finance Act 1994

Crossheading Miscellaneous provisions about companies

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Section 134 Controlled foreign companies.
Section 135 Prevention of avoidance of corporation tax.
Section 136 Parts of trades: computations in different currencies.

Miscellaneous provisions about companies
Controlled foreign companies.

Section 134 | Controlled foreign companies.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 134 omitted (21.7.2009) (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(b) (with Sch. 16 paras. 7, 8)