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In force since 2014-12-31, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2014 No. 3237 Corporation Tax The Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations 2014 Made 8th December 2014 Laid before the House of Commons 9th December 2014 Coming into force 31st December 2014 The Treasury, in exercise of the powers conferred by sections 371RF(1)(b) and (2) of the Taxation (International and Other Provisions) Act 2010, make the following Regulations:
Propose a change(1) These Regulations may be cited as the Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations 2014. (2) These Regulations come into force on 31st December 2014 and have effect for accounting periods beginning on or after 1st January 2015.
Propose a changeIn section 371RE of the Taxation (International and Other Provisions) Act 2010 (control determined by reference to accounting standards)— (a) in subsection (1), omit “undertaking”, (b) in subsection (4), for “subsidiary undertakings” substitute “subsidiaries”, (c) in subsection (5)— (i) for “Parent undertaking” substitute “Parent”, (ii) for “subsidiary undertaking” substitute “subsidiary”, and (iii) for “Financial Reporting Standard 2 issued in July 1992 by the Accounting Standards Board” substitute “Financial Reporting Standard 102 issued in March 2013 by the Financial Reporting Council”, and (d) in subsection (6), for “Financial Reporting Standard 2” substitute “Financial Reporting Standard 102”.
Propose a change