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Legislation

Finance Act 2002

Crossheading International matters

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Section 88 Extension of power to give effect to double taxation arrangements
Section 89 Controlled foreign companies: territorial exclusions from s.748 exemptions
Section 90 Controlled foreign companies and treaty non-resident companies

Chapter 2 Other provisions
Crossheading International matters

Crossheading International matters

From legislation.gov.uk

Contents

Section 88 Extension of power to give effect to double taxation arrangements
Section 89 Controlled foreign companies: territorial exclusions from s.748 exemptions
Section 90 Controlled foreign companies and treaty non-resident companies