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Legislation

Finance Act 2000

Crossheading International matters

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Section 103 Double taxation relief.
Section 104 Controlled foreign companies.
Section 105 Corporation tax: use of currencies other than sterling.
Section 106 Foreign exchange gains and losses: use of local currency.

Chapter II Other provisions
Crossheading International matters

Crossheading International matters

From legislation.gov.uk

Contents

Section 103 Double taxation relief.
Section 104 Controlled foreign companies.
Section 105 Corporation tax: use of currencies other than sterling.
Section 106 Foreign exchange gains and losses: use of local currency.