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Legislation

Finance Act 2005

Crossheading Controlled foreign companies

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Section 89 ADP dividends and double taxation relief
Section 90 Foreign taxation of group as single entity: exclusion of ADP CFCs

Controlled foreign companies
Foreign taxation of group as single entity: exclusion of ADP CFCs

Section 90 | Foreign taxation of group as single entity: exclusion of ADP CFCs

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed