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Legislation
Finance Act 1996

Crossheading Special cases

  • Section 178 Sub-contractors in the construction industry.
  • Section 179 Roll-over relief in respect of ships.
  • Section 180 Scientific research expenditure: oil licences.
  • Section 181 Overseas petroleum.
  • Section 182 Controlled foreign companies.
  1. Special cases
  2. Controlled foreign companies.

Section 182 | Controlled foreign companies.

From legislation.gov.uk

Schedule 36 to this Act (which contains amendments of Chapter IV of Part XVII of the Taxes Act 1988) shall have effect in relation to accounting periods of a controlled foreign company, within the meaning of that Chapter, beginning on or after 28th November 1995.

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