UK Statutory Instrument 2012 United Kingdom

The Controlled Foreign Companies (Excluded Territories) Regulations 2012

At a glance

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 7 other sections — procedural / definitional / commencement
sch.

sch.

s.001

Citation, commencement and effect

s.002

Interpretation

s.003

Excluded territories

s.004

Modified excluded territories exemption to apply in specified cases

s.005

Further requirement to be met for excluded territories exemption to apply

s.para.6

If at any time during the accounting period the CFC...

Explore more

Browse legislation

Find other UK business legislation with related guidance.