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Legislation
Finance Act 2000

Crossheading International matters

  • 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.
  1. International matters
  2. Controlled foreign companies.

Section 104 | Controlled foreign companies.

From legislation.gov.uk

Schedule 31 to this Act (which makes provision in relation to controlled foreign companies) shall have effect.

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