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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

International matters
Controlled foreign companies and treaty non-resident companies

Section 90 | Controlled foreign companies and treaty non-resident 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 90 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 21 (with Sch. 20 para. 50(9))